™Your Policy Risk Impact Agent
0 chapters · 1,429 sections in this title.
N.Y. Tax Law § 482-A Joint administration
0.8K chars
§ 482-a. Joint administration. In addition to the powers granted to\nthe tax commission in this chapter, the commission is hereby authorized\nto make provisions pursuant to rules and regulations for the joint\nadministration, in whole or in part, of the tax imposed by this artic…
N.Y. Tax Law § 483 Definitions
10.0K chars
§ 483. Definitions. (a) Any term which is defined by section four\nhundred seventy of this chapter shall have the same meaning when used in\nthis article, except that for purposes of this article the following\nterms shall have the meanings herein indicated:\n 1. "Basic cost of …
N.Y. Tax Law § 484 Unlawful acts; violations of article
5.9K chars
§ 484. Unlawful acts; violations of article. (a) Notwithstanding any\nother provision of law, it shall be unlawful and a violation of this\narticle:\n 1. For any agent, wholesale dealer or retail dealer, with intent to\ninjure competitors or destroy or substantially lessen compe…
N.Y. Tax Law § 485 Determination of cost of agent, retail dealer or wholesale dealer
3.3K chars
§ 485. Determination of cost of agent, retail dealer or wholesale\ndealer. (a) 1. In determining "cost of the retail dealer", "cost of the\nagent" and "cost of the wholesale dealer" the tax commission or a court\nshall receive and consider as bearing on the bona fides of such co…
N.Y. Tax Law § 486 Exceptions
2.0K chars
§ 486. Exceptions. (a) The provisions of this article shall not apply\nto sales made:\n 1. As an isolated transaction and not the usual course of business; or\n 2. Where cigarettes are advertised, offered for sale, or sold by any\nfiduciary or other officer acting under the orde…
N.Y. Tax Law § 487 Secrecy requirement
3.2K chars
§ 487. Secrecy requirement. (a) Except in accordance with proper\njudicial order or as otherwise provided by law, it shall be unlawful for\nthe tax commission, any tax commissioner, any officer or employee of the\ndepartment of taxation and finance, any person engaged or retaine…
N.Y. Tax Law § 488 Joint administration
0.7K chars
§ 488. Joint administration. In addition to the powers granted to the\ntax commission in this chapter, the commission is hereby authorized to\nmake provisions pursuant to rules and regulations for the joint\nadministration, in whole or in part, of the tax imposed by article\ntwe…
N.Y. Tax Law § 489 Registration of chain stores
1.4K chars
§ 489. Registration of chain stores. Every chain store, including\nvending machine operators, cooperative members, franchisees and large\nvolume outlet operators, must register with the commissioner of taxation\nand finance. The fee for such registration shall be three hundred\n…
N.Y. Tax Law § 49 Newspaper and broadcast media jobs tax credit
2.7K chars
* § 49. Newspaper and broadcast media jobs tax credit. (a) Allowance\nof credit. A taxpayer subject to tax under article nine-A or twenty-two\nof this chapter shall be allowed a credit against such tax, pursuant to\nthe provisions referenced in subdivision (e) of this section. T…
N.Y. Tax Law § 49*2 Commercial security tax credit
3.4K chars
* § 49. Commercial security tax credit. (a) Allowance of credit. For\ntaxable years beginning on or after January first, two thousand\ntwenty-four and before January first, two thousand twenty-nine, a\ntaxpayer required to file a return pursuant to articles nine, nine-A or\ntwen…
N.Y. Tax Law § 490 Excise tax on medical cannabis
5.5K chars
* § 490. Excise tax on medical cannabis. 1. (a) For purposes of this\narticle, the terms "medical cannabis," "registered organization,"\n"certified patient," and "designated caregiver" shall have the same\ndefinitions as in section three of the cannabis law.\n (b) As used in thi…
N.Y. Tax Law § 491 Returns to be secret
6.4K chars
* § 491. Returns to be secret. 1. Except in accordance with proper\njudicial order or as in this section or otherwise provided by law, it\nshall be unlawful for the commissioner, any officer or employee of the\ndepartment, or any officer or person who, pursuant to this section, …
N.Y. Tax Law § 492 Definitions
3.9K chars
§ 492. Definitions. For purposes of this article, the following\ndefinitions shall apply:\n (a) "Adult-use cannabis product" means cannabis, concentrated\ncannabis, and cannabis-infused products, as reflected on the product\nlabel, whether or not such adult-use cannabis product …
N.Y. Tax Law § 493 Imposition of tax
2.2K chars
§ 493. Imposition of tax. (a) There is hereby imposed a tax on\nadult-use cannabis products sold by a distributor to a person who sells\nadult-use cannabis products at retail at the rate of nine percent of the\namount charged for the sale or transfer of such adult-use cannabis\n…
N.Y. Tax Law § 494 Registration and renewal
12.0K chars
§ 494. Registration and renewal. (a) (1) Every distributor on whom tax\nis imposed under this article and every person who sells adult-use\ncannabis products at retail must file with the commissioner a properly\ncompleted application for a certificate of registration and obtain …
N.Y. Tax Law § 495 Returns and payment of tax
0.8K chars
§ 495. Returns and payment of tax. (a) Every person on whom tax is\nimposed under this article shall, on or before the twentieth day of the\nmonth following each quarterly period ending on the last day of\nFebruary, May, August, and November, respectively, file electronically\nw…
N.Y. Tax Law § 496 Records to be kept; penalties
2.5K chars
§ 496. Records to be kept; penalties. (a) Records to be kept. Every\ndistributor on whom tax is imposed under this article and every person\nwho sells adult-use cannabis products at retail shall maintain complete\nand accurate records in such form as the commissioner may require…
N.Y. Tax Law § 496-A Returns to be secret
5.9K chars
§ 496-a. Returns to be secret. (a) Except in accordance with proper\njudicial order or as in this section or otherwise provided by law, it\nshall be unlawful for the commissioner, any officer or employee of the\ndepartment, or any officer or person who, pursuant to this section,…
N.Y. Tax Law § 496-B Administrative provisions
3.7K chars
§ 496-b. Administrative provisions. (a) The provisions of part four\nof article twenty-eight of this chapter shall apply to the taxes imposed\nby section four hundred ninety-three of this article in the same manner\nand with the same force and effect as if the language of such a…
N.Y. Tax Law § 496-C Additional penalties
4.0K chars
§ 496-c. Additional penalties. (a) In addition to any other civil or\ncriminal penalties that may apply, any person knowingly in possession of\nor knowingly having control over any type of illicit cannabis, as\ndefined in section four hundred ninety-two of this article, after no…
N.Y. Tax Law § 496-D Enforcement
3.5K chars
§ 496-d. Enforcement. The commissioner or the commissioner's duly\nauthorized representatives are hereby authorized:\n (a) To conduct regulatory inspections during normal business hours of\nany place of business, including a vehicle used for such business, where\nadult-use canna…
N.Y. Tax Law § 496-E Notification of enforcement actions
0.3K chars
§ 496-e. Notification of enforcement actions. The commissioner shall\nnotify the cannabis control board and the office of cannabis management\nof the commencement of any enforcement actions taken under this article\nas well as the conclusion, outcomes, and the amount of penaltie…
N.Y. Tax Law § 497 Definitions
3.4K chars
§ 497. Definitions. The following terms shall have the following\nmeanings when used in this article.\n (a) "Opioid" shall mean an "opiate" as defined by subdivision\ntwenty-three of section thirty-three hundred two of the public health\nlaw and any natural, synthetic, or semisy…
N.Y. Tax Law § 498 Imposition of excise tax
6.4K chars
§ 498. Imposition of excise tax. (a) There is hereby imposed an excise\ntax on the first sale of every opioid unit in the state at the following\nrates: (1) a quarter of a cent per morphine milligram equivalent where\nthe wholesale acquisition cost is less than fifty cents, or (…
N.Y. Tax Law § 499 Returns to be secret
7.3K chars
§ 499. Returns to be secret. (a) Except in accordance with a proper\njudicial order or as otherwise provided for by law, it shall be unlawful\nfor the commissioner, any officer or employee of the department, or any\nperson engaged or retained by such department on an independent…
N.Y. Tax Law § 5 Obtaining and furnishing taxpayer identification information
4.7K chars
§ 5. Obtaining and furnishing taxpayer identification information. 1.\nDefinitions. For purposes of this section, the following terms shall\nmean:\n (a) "License" shall include the whole or part of any covered agency\npermit, certificate, approval, registration, charter or simil…
N.Y. Tax Law § 5-A Certification of registration to collect sales and compensating use taxes by certain contractors, affiliates and subcontractors
12.2K chars
§ 5-a. Certification of registration to collect sales and compensating\nuse taxes by certain contractors, affiliates and subcontractors. 1. For\npurposes of this section, the following terms shall have the specified\nmeanings:\n (a) "Affiliate" means a person which directly, ind…
N.Y. Tax Law § 501 Definitions
4.8K chars
§ 501. Definitions. As used in this article: 1. "Person" shall include\nan individual, co-partner, limited liability company, society,\nassociation, corporation, joint stock company, lessee, and any\ncombinations of individuals; an executor, administrator, receiver,\ntrustee or …
N.Y. Tax Law § 502 Highway use registration
11.5K chars
§ 502. Highway use registration. 1. a. Each carrier shall apply to the\ncommissioner for a certificate of registration for each motor vehicle\noperated or to be operated by such carrier on the public highways in\nthis state. Application shall be made upon a form prescribed by su…
N.Y. Tax Law § 502-A Certificate of registration and decal fees
0.9K chars
§ 502-a. Certificate of registration and decal fees. The application\nfor a certificate of registration and decal described in paragraph a of\nsubdivision one and paragraph a of subdivision six of section five\nhundred two of this article, or a special certificate of registratio…
N.Y. Tax Law § 503 Imposition of tax
10.4K chars
§ 503. Imposition of tax. 1. In addition to any other tax or fee\nimposed by law, there is hereby levied and imposed a highway use tax for\nthe privilege of operating any vehicular unit upon the public highways\nof this state and for the purpose of recompensing the state for the…
N.Y. Tax Law § 503-A Imposition of additional tax
11.4K chars
§ 503-a. Imposition of additional tax. 1. In addition to the tax\nimposed by section five hundred three of this chapter, and in addition\nto any other tax or fee imposed by law, there is hereby imposed on and\nafter July first, nineteen hundred sixty-eight and before January fir…
N.Y. Tax Law § 503-B Supplemental tax
2.4K chars
§ 503-b. Supplemental tax. 1. In addition to the taxes imposed by\nsections five hundred three and five hundred three-a of this article,\nand in addition to any other tax or fee imposed by law, there is hereby\nimposed on and after July first, nineteen hundred ninety a supplemen…
N.Y. Tax Law § 504 Exemptions
2.9K chars
§ 504. Exemptions. The provisions of this article shall not apply to\nany vehicular unit:\n 1. Operating over a rural route and engaged exclusively in the\ntransportation of United States mail under contract.\n 2. Owned and operated by the United States, the state or any other\n…
N.Y. Tax Law § 505 Returns
2.2K chars
§ 505. Returns. Every carrier subject to this article and every\ncarrier to whom a certificate of registration was issued shall file on\nor before the last day of each month a return for the preceding calendar\nmonth where a carrier's total tax liability under this article for t…
N.Y. Tax Law § 506 Payment of tax
2.7K chars
§ 506. Payment of tax. 1. At the time of filing a return, as required\nby this article, each carrier shall pay to the tax commission the tax\nimposed by this article for the period covered by such return. Such tax\nshall be due and payable at the time of filing the return or, if…
N.Y. Tax Law § 507 Records
0.5K chars
§ 507. Records. Every carrier subject to this article and every\ncarrier to whom a certificate of registration was issued shall keep a\ncomplete and accurate daily record which shall show the miles traveled\nin this state by each vehicular unit and such other information as the\…
N.Y. Tax Law § 508 Responsibility of owner
0.4K chars
§ 508. Responsibility of owner. In those instances where the carrier\nis not the owner of the vehicular unit, the owner may file the return\nand maintain the record required by section five hundred five and five\nhundred seven, and shall be jointly and severally liable with the\…
N.Y. Tax Law § 509 Powers of tax commission
5.2K chars
§ 509. Powers of tax commission. In addition to any other power\nconferred by this chapter the tax commission shall have the following\npowers:\n 1. To prescribe such methods and means as the commission determines to\nbe necessary for checking, verifying and ascertaining the num…
N.Y. Tax Law § 510 Determination of tax
3.6K chars
§ 510. Determination of tax. 1. In case any return filed pursuant to\nthis article shall be insufficient or unsatisfactory to the\ncommissioner, or if no return is made for any period, the commissioner\nshall determine the amount of tax due from such information as is\navailable…
N.Y. Tax Law § 511 Proceedings to recover tax
7.2K chars
§ 511. Proceedings to recover tax. 1. Whenever any person shall fail\nto pay, within the time limited herein, any tax, interest or penalties\nwhich he is required to pay under the provisions of this article, the\nattorney general shall, upon the request of the department of taxa…
N.Y. Tax Law § 512 Penalties and interest
4.7K chars
§ 512. Penalties and interest. 1. (a) Any person failing to file a\nreturn or to pay any tax within the time required by or pursuant to this\narticle (determined with regard to any extension of time for filing or\npaying) shall be subject to a penalty of ten per centum of the am…
N.Y. Tax Law § 512-A Admissibility of weigh slips
0.4K chars
§ 512-a. Admissibility of weigh slips. An official weigh slip or\nticket issued and certified by any truck weigher in the employ of the\ndepartment of transportation or by any duly licensed weigh master shall\nconstitute prima facie evidence of the information therein set forth …
N.Y. Tax Law § 513 Refunds
1.8K chars
§ 513. Refunds. Whenever the commissioner shall determine that any\nmonies received under the provisions of this article were paid in error,\nhe may cause the same to be refunded or credited, with interest, in\naccordance with such rules and regulations as he may prescribe, exce…
N.Y. Tax Law § 514 Secrecy of returns
12.2K chars
§ 514. Secrecy of returns. 1. Except in accordance with proper\njudicial order or as in this section or otherwise provided by law, it\nshall be unlawful for the tax commission, any tax commissioner, any\nofficer or employee of the department of taxation and finance, or any\noffi…
N.Y. Tax Law § 514-A Mailing rules; holidays
4.4K chars
§ 514-a. Mailing rules; holidays. 1. If any return, claim, statement,\nnotice, application, or other document required to be filed, or any\npayment required to be made, within a prescribed period or on or before\na prescribed date under authority of any provision of this article…
N.Y. Tax Law § 515 Disposition of revenues
2.4K chars
§ 515. Disposition of revenues. All taxes, interest, penalties and\nfees collected or received pursuant to this article shall be deposited\ndaily in one account with such responsible banks, banking houses or\ntrust companies as may be designated by the comptroller, and to the\nc…
N.Y. Tax Law § 521 Definitions
1.5K chars
§ 521. Definitions. For purposes of this article, the following\ndefinitions shall apply unless a different meaning is clearly required:\n (a) "Person" shall include an individual, co-partner, society,\nassociation, corporation, joint stock company, lessee, and any\ncombinations…
N.Y. Tax Law § 522 Licenses
6.0K chars
§ 522. Licenses. (a) License and decal required. Each carrier shall\napply to the commissioner for a fuel use license and a decal or decals\nfor each qualified motor vehicle operated or to be operated by it on the\npublic highways in this state. An original or renewal applicatio…
N.Y. Tax Law § 523 Fuel use tax
4.7K chars
§ 523. Fuel use tax. (a) Imposition. There is hereby imposed on and\nafter January first, nineteen hundred ninety-six a tax on fuel use for\nthe privilege of operating any qualified motor vehicle upon the public\nhighways of this state.\n (b) Rate of tax. The tax imposed by this…