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N.Y. Tax Law § 1214 Certain sales of motor vehicles and vessels: proof required for registration of motor vehicles and vessels
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§ 1214. Certain sales of motor vehicles and vessels: proof required\nfor registration of motor vehicles and vessels. (a) (1) Except as\nprovided in paragraph three of this subdivision, where a sale of a motor\nvehicle or vessel, including an agreement therefor, is made in any ci…
N.Y. Tax Law § 1215 Definitions
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§ 1215. Definitions. (a) As used in this article, the term "county" shall mean any county in this state, except a county wholly within a city. (b) As used in this article, except where otherwise expressly provided in this article, the term "population" shall mean the number of p…
N.Y. Tax Law § 1216 Special transitional provisions for utility services
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§ 1216. Special transitional provisions for utility services.\nNotwithstanding sections three and five of chapter ninety-three of the\nlaws of nineteen hundred sixty-five, as amended, the sale, consumption\nor use of gas, electricity, refrigeration and steam, and gas, electric,\…
N.Y. Tax Law § 1217 General transitional provisions
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§ 1217. General transitional provisions. (a) For the purposes of any local law, ordinance or resolution imposing a local tax pursuant to the authority of section twelve hundred ten, twelve hundred eleven, twelve hundred twelve or twelve hundred twelve-A or increasing the rate of…
N.Y. Tax Law § 1218 Incorporation of articles twenty-eight and twenty-nine into local enactments
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§ 1218. Incorporation of articles twenty-eight and twenty-nine into local enactments. A local law, ordinance or resolution imposing a tax pursuant to subpart B of part I of this article shall, except as otherwise provided in this article, be deemed to have incorporated therein a…
N.Y. Tax Law § 1220 Territorial limitations
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§ 1220. Territorial limitations. Any tax imposed under the authority of this article shall apply only within the territorial limits of the city, county or school district imposing the tax, except that where the taxes described in subdivision (b) of section eleven hundred five an…
N.Y. Tax Law § 1221 Taxes not authorized
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§ 1221. Taxes not authorized. (a) This article shall not be construed as authorizing the imposition of: (1) a tax on incomes or upon the transfers of estates of deceased persons, (2) a tax upon gross income from the operation of hotels, multiple dwellings or office buildings by …
N.Y. Tax Law § 1222 Taxes to be in addition to others
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§ 1222. Taxes to be in addition to others. Except as expressly otherwise provided in this article, any tax imposed under the authority of this article shall be in addition to any and all other taxes authorized or imposed under any other provision of law. This article shall not b…
N.Y. Tax Law § 1223 Limitations on rates
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§ 1223. Limitations on rates. (a) No transaction taxable under sections twelve hundred two through twelve hundred four of this article shall be taxed pursuant to this article by any county or by any city located therein, or by both, at an aggregate rate in excess of the highest …
N.Y. Tax Law § 1224 Prior rights assigned counties and cities
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§ 1224. Prior rights assigned counties and cities. (a) Where a county contains one or more cities of less than one million, such county shall have prior right to impose: (1) any or all of the taxes described in subdivisions (c), (d) and (e) of section twelve hundred one, as auth…
N.Y. Tax Law § 1230 Exempt organizations
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§ 1230. Exempt organizations. Any tax imposed under the authority of\nsections twelve hundred one through twelve hundred five shall not be\nimposed on any transaction by or with the following:\n (a) The state of New York, or any of its agencies, instrumentalities,\npublic corpor…
N.Y. Tax Law § 1231 Certain restrictions against double taxation
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§ 1231. Certain restrictions against double taxation. Except as expressly otherwise provided in this article, nothing in this article shall limit or prevent the imposition of a tax on gross income or a tax on gross receipts of persons, firms and corporations doing business in an…
N.Y. Tax Law § 1235 Taxes paid to other jurisdictions
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§ 1235. Taxes paid to other jurisdictions. (a) With respect to taxes\nimposed pursuant to subdivision (a) of section twelve hundred ten and\npursuant to section twelve hundred eleven, the use of tangible personal\nproperty purchased at retail and of any of the services subject t…
N.Y. Tax Law § 1240 Administration and collection
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§ 1240. Administration and collection. The taxes authorized under sections twelve hundred one through twelve hundred four of this article which are now imposed shall continue to be administered and collected by the fiscal or other officers of the city, county or school district …
N.Y. Tax Law § 1241 Joint administration and collection of taxes by counties and cities
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§ 1241. Joint administration and collection of taxes by counties and cities. (a) The board of supervisors or other elective governing body of any county and the local legislative body of any city may provide by agreement with one or more counties or cities for the imposition by …
N.Y. Tax Law § 1242 Limitations on assessment
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§ 1242. Limitations on assessment. (a) Cities over one million. Except in the case of a wilfully false or fraudulent return with intent to evade the tax, no assessment of additional tax shall be made with respect to the taxes imposed under the authority of section twelve hundred…
N.Y. Tax Law § 1243 Judicial review
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§ 1243. Judicial review. (a) Any final determination of the amount of any tax payable under sections twelve hundred one through twelve hundred four shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article seven…
N.Y. Tax Law § 1250 Administration and collection
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§ 1250. Administration and collection. The taxes imposed under the authority of sections twelve hundred ten, twelve hundred eleven, twelve hundred twelve and twelve hundred twelve-A shall be administered and collected by the state tax commission in the same manner as the taxes i…
N.Y. Tax Law § 1251 Returns
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§ 1251. Returns. (a) Every person required to collect any of the taxes imposed under the authority of section twelve hundred ten, twelve hundred eleven, twelve hundred twelve or twelve hundred twelve-A shall file a return as required by subdivision (a) of section eleven hundred …
N.Y. Tax Law § 1252 Payment of tax
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§ 1252. Payment of tax. (a) Every person required to file a return or\nreturns under subdivision (a) of the preceding section shall, at the\ntime of filing such return or returns, pay to the state tax commission\nthe amount which section eleven hundred thirty-seven or section el…
N.Y. Tax Law § 1253 Registration
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§ 1253. Registration. Every person required to register pursuant to section eleven hundred thirty-four shall be required to register for purposes of the taxes imposed under the authority of sections twelve hundred ten, twelve hundred eleven, twelve hundred twelve and twelve hund…
N.Y. Tax Law § 1254 Duty to collect taxes
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§ 1254. Duty to collect taxes. (a) Every person required to collect tax, as defined in section eleven hundred thirty-one, who is required to collect any state tax imposed under sections eleven hundred five, eleven hundred six or eleven hundred ten, shall at the same time collect…
N.Y. Tax Law § 1256 Cooperation by localities
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§ 1256. Cooperation by localities. Every city, county and school district shall cooperate with the state tax commission to enable it to carry out its duties under articles twenty-eight and twenty-nine of this chapter. Every such locality shall furnish to such commission those re…
N.Y. Tax Law § 1257 Preparation of model local laws, resolutions and regulations by tax commission
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§ 1257. Preparation of model local laws, resolutions and regulations by tax commission. The state tax commission shall prepare model local laws, ordinances, resolutions and regulations for the assistance of local officials and shall otherwise advise and cooperate with them for t…
N.Y. Tax Law § 1260 Revenues resulting from taxes administered by cities over one million
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§ 1260. Revenues resulting from taxes administered by cities over one million. All taxes, penalties and interest resulting from the imposition of the taxes authorized under section twelve hundred one shall be paid into the treasury of the city imposing the tax and shall be credi…
N.Y. Tax Law § 1261 Revenues resulting from taxes administered by the commissioner
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§ 1261. Revenues resulting from taxes administered by the commissioner. (a) All taxes, penalties and interest imposed by cities, counties or school districts under the authority of section twelve hundred ten, twelve hundred eleven, twelve hundred twelve or twelve hundred twelve-…
N.Y. Tax Law § 1261-A Revenues from certain taxes imposed by Washington and Warren counties
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§ 1261-a. Revenues from certain taxes imposed by Washington and Warren counties. (a) In the event that the Warren and Washington county industrial development agency established under article eighteen-A of the general municipal law issues bonds, notes or other obligations secure…
N.Y. Tax Law § 1262 Disposition of revenues from taxes imposed by cities under one million, counties and school districts
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§ 1262. Disposition of revenues from taxes imposed by cities under one million, counties and school districts. (a) Except as otherwise provided in this article, the local law, ordinance or resolution imposing any county tax pursuant to this article may set aside for county purpo…
N.Y. Tax Law § 1262-A Sales tax; Tompkins county
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§ 1262-a. Sales tax; Tompkins county. (a) In the event that the county of Tompkins and the city of Ithaca both impose the same taxes described in section twelve hundred two, twelve hundred three or twelve hundred ten of this chapter, the county shall have power to impose or cont…
N.Y. Tax Law § 1262-B The Westchester county property tax stabilization and relief act
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* § 1262-b. The Westchester county property tax stabilization and relief act. Notwithstanding any other provision of law to the contrary: (a) If the county of Westchester imposes sales and compensating use taxes pursuant to subdivision (a) of section twelve hundred ten of this a…
N.Y. Tax Law § 1262-C Allocation of revenue from sales and use taxes to villages wholly or partially contained within Broome county
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§ 1262-c. Allocation of revenue from sales and use taxes to villages wholly or partially contained within Broome county. Notwithstanding any other provision of the tax law to the contrary, the county legislature of Broome county shall have the authority to adopt a method for div…
N.Y. Tax Law § 1262-D Allocation and distribution of revenues from sales and use taxes to villages within the county of Albany
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§ 1262-d. Allocation and distribution of revenues from sales and use taxes to villages within the county of Albany. Notwithstanding any other provision of this chapter to the contrary, the net collections from a tax imposed by Albany county pursuant to this article set aside for…
N.Y. Tax Law § 1262-E Establishment of local government assistance programs in Nassau county
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§ 1262-e. Establishment of local government assistance programs in Nassau county. 1. Towns and cities. Notwithstanding any other provision of law to the contrary, for the calendar year beginning on January first, nineteen hundred ninety-eight and continuing through the calendar …
N.Y. Tax Law § 1262-F Allocation and distribution of revenues from sales and use taxes within the village of Barker and town of Somerset, Niagara county
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§ 1262-f. Allocation and distribution of revenues from sales and use taxes within the village of Barker and town of Somerset, Niagara county. Notwithstanding any other provision of this chapter to the contrary, the net collections from a tax imposed by Niagara county pursuant to…
N.Y. Tax Law § 1262-G The Monroe county sales tax adjustment act
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* § 1262-g. The Monroe county sales tax adjustment act. 1. As used in this section, the following terms shall mean: (a) Annual fiscal year. A twelve-month time period which begins on July first and ends June thirtieth of the following year. The first annual fiscal year shall beg…
N.Y. Tax Law § 1262-G*2 Oneida county allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes
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* § 1262-g. Oneida county allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes. Notwithstanding any contrary provision of law, if the county of Oneida imposes sales and compensating use taxes at a rate which is o…
N.Y. Tax Law § 1262-H Allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes in Steuben county
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§ 1262-h. Allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes in Steuben county. Notwithstanding any provision of law to the contrary, of the net collections received by the county of Steuben as a result of the …
N.Y. Tax Law § 1262-I Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Tioga
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§ 1262-i. Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Tioga. Notwithstanding any contrary provision of law, one-half of the net collections received by the county of Tioga from the one percent sales and …
N.Y. Tax Law § 1262-J Allocation and distribution of net collections from the additional sales and compensating use taxes in Suffolk county
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§ 1262-j. Allocation and distribution of net collections from the additional sales and compensating use taxes in Suffolk county. (a) Notwithstanding any provision of law to the contrary, of the net collections received by the county of Suffolk as a result of the imposition of up…
N.Y. Tax Law § 1262-K Allocation and distribution of net collections in Oswego county
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§ 1262-k. Allocation and distribution of net collections in Oswego county. Notwithstanding the contrary provisions of subdivision (c) or (d) of section twelve hundred sixty-two of this article: (a) Where a city in the county of Oswego exercises its prior right to impose all of t…
N.Y. Tax Law § 1262-L Allocation and distribution of net collections from the additional rate of sales and compensating use tax in Rockland county
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§ 1262-1. Allocation and distribution of net collections from the additional rate of sales and compensating use tax in Rockland county. 1. Notwithstanding any provision of law to the contrary, if the county of Rockland imposes the additional five-eighths of one percent rate of t…
N.Y. Tax Law § 1262-L*2 Allocation and distribution of certain net collections in Warren county
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* § 1262-l. Allocation and distribution of certain net collections in Warren county. (a) If the county of Warren enters into an agreement pursuant to the authority of subdivision (c) of section twelve hundred sixty-two of this article with the city of Glens Falls to allocate and…
N.Y. Tax Law § 1262-M Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Chenango
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* § 1262-m. Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Chenango. Notwithstanding any contrary provision of law, all net collections received by the county of Chenango from the one percent sales and comp…
N.Y. Tax Law § 1262-M*2 Allocation and distribution of net collections in Saratoga county
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* § 1262-m. Allocation and distribution of net collections in Saratoga county. Notwithstanding any other provision of law to the contrary: (a) If Saratoga county imposes sales and compensating use taxes pursuant to the authority of subdivision (a) of section twelve hundred ten o…
N.Y. Tax Law § 1262-N Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Niagara
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§ 1262-n. Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Niagara. Notwithstanding any contrary provision of law, if the county of Niagara imposes the additional one percent rate of sales and compensating u…
N.Y. Tax Law § 1262-O Disposition of net collections from the additional rate of sales and compensating use taxes in the county of Chautauqua
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§ 1262-o. Disposition of net collections from the additional rate of sales and compensating use taxes in the county of Chautauqua. Notwithstanding any contrary provision of law, if the county of Chautauqua imposes the additional one and one-quarter percent rate of sales and comp…
N.Y. Tax Law § 1262-P Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Livingston
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§ 1262-p. Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Livingston. Notwithstanding any contrary provision of law, if the county of Livingston imposes the additional one percent rate of sales and compensa…
N.Y. Tax Law § 1262-Q Erie county-disposition of net collections from the one percent and the three-quarters of one percent rates of sales and compensating use...
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§ 1262-q. Erie county-disposition of net collections from the one percent and the three-quarters of one percent rates of sales and compensating use taxes in excess of three percent. Notwithstanding any provision of law to the contrary: (1) If the county of Erie imposes the addit…
N.Y. Tax Law § 1262-R Allocation and distribution of certain net collections in the county of Oswego
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* § 1262-r. Allocation and distribution of certain net collections in the county of Oswego. Notwithstanding any other provision of law to the contrary, if the city of Fulton does not impose any tax pursuant to the authority of section twelve hundred ten of this article: (1) the …
N.Y. Tax Law § 1262-R*2 Disposition of net collections from sales and compensating use taxes imposed by the county of Ontario
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* § 1262-r. Disposition of net collections from sales and compensating use taxes imposed by the county of Ontario. Notwithstanding the provisions of subdivision (c) of section twelve hundred sixty-two of this part to the contrary, if the cities of Canandaigua and Geneva in the c…