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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"\nshall mean any county in this state, except a county wholly within a\ncity.\n (b) As used in this article, except where otherwise expressly provided\nin this article, the term "population" shall mean the number…
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\nlocal law, ordinance or resolution imposing a local tax pursuant to the\nauthority of section twelve hundred ten, twelve hundred eleven, twelve\nhundred twelve or twelve hundred twelve-A or increasing the rate…
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\nlocal enactments. A local law, ordinance or resolution imposing a tax\npursuant to subpart B of part I of this article shall, except as\notherwise provided in this article, be deemed to have incorporated\nthere…
N.Y. Tax Law § 1220 Territorial limitations
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§ 1220. Territorial limitations. Any tax imposed under the authority\nof this article shall apply only within the territorial limits of the\ncity, county or school district imposing the tax, except that where the\ntaxes described in subdivision (b) of section eleven hundred five…
N.Y. Tax Law § 1221 Taxes not authorized
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§ 1221. Taxes not authorized. (a) This article shall not be construed\nas authorizing the imposition of:\n (1) a tax on incomes or upon the transfers of estates of deceased\npersons,\n (2) a tax upon gross income from the operation of hotels, multiple\ndwellings or office buildi…
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\notherwise provided in this article, any tax imposed under the authority\nof this article shall be in addition to any and all other taxes\nauthorized or imposed under any other provision of law. This article\nshall n…
N.Y. Tax Law § 1223 Limitations on rates
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§ 1223. Limitations on rates. (a) No transaction taxable under\nsections twelve hundred two through twelve hundred four of this article\nshall be taxed pursuant to this article by any county or by any city\nlocated therein, or by both, at an aggregate rate in excess of the\nhigh…
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\ncontains one or more cities of less than one million, such county shall\nhave prior right to impose:\n (1) any or all of the taxes described in subdivisions (c), (d) and (e)\nof section twelve hundred one, as…
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\nexpressly otherwise provided in this article, nothing in this article\nshall limit or prevent the imposition of a tax on gross income or a tax\non gross receipts of persons, firms and corporations doing business in…
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\nsections twelve hundred one through twelve hundred four of this article\nwhich are now imposed shall continue to be administered and collected by\nthe fiscal or other officers of the city, county or school distri…
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\ncities. (a) The board of supervisors or other elective governing body of\nany county and the local legislative body of any city may provide by\nagreement with one or more counties or cities for the imposition …
N.Y. Tax Law § 1242 Limitations on assessment
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§ 1242. Limitations on assessment. (a) Cities over one million. Except\nin the case of a wilfully false or fraudulent return with intent to\nevade the tax, no assessment of additional tax shall be made with\nrespect to the taxes imposed under the authority of section twelve\nhun…
N.Y. Tax Law § 1243 Judicial review
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§ 1243. Judicial review. (a) Any final determination of the amount of\nany tax payable under sections twelve hundred one through twelve hundred\nfour shall be reviewable for error, illegality or unconstitutionality or\nany other reason whatsoever by a proceeding under article se…
N.Y. Tax Law § 1250 Administration and collection
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§ 1250. Administration and collection. The taxes imposed under the\nauthority of sections twelve hundred ten, twelve hundred eleven, twelve\nhundred twelve and twelve hundred twelve-A shall be administered and\ncollected by the state tax commission in the same manner as the taxe…
N.Y. Tax Law § 1251 Returns
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§ 1251. Returns. (a) Every person required to collect any of the taxes\nimposed under the authority of section twelve hundred ten, twelve\nhundred eleven, twelve hundred twelve or twelve hundred twelve-A shall\nfile a return as required by subdivision (a) of section eleven hundr…
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\nsection eleven hundred thirty-four shall be required to register for\npurposes of the taxes imposed under the authority of sections twelve\nhundred ten, twelve hundred eleven, twelve hundred twelve and twelve\n…
N.Y. Tax Law § 1254 Duty to collect taxes
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§ 1254. Duty to collect taxes. (a) Every person required to collect\ntax, as defined in section eleven hundred thirty-one, who is required to\ncollect any state tax imposed under sections eleven hundred five, eleven\nhundred six or eleven hundred ten, shall at the same time coll…
N.Y. Tax Law § 1256 Cooperation by localities
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§ 1256. Cooperation by localities. Every city, county and school\ndistrict shall cooperate with the state tax commission to enable it to\ncarry out its duties under articles twenty-eight and twenty-nine of this\nchapter. Every such locality shall furnish to such commission those…
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\nby tax commission. The state tax commission shall prepare model local\nlaws, ordinances, resolutions and regulations for the assistance of\nlocal officials and shall otherwise advise and cooperate with them fo…
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\nmillion. All taxes, penalties and interest resulting from the imposition\nof the taxes authorized under section twelve hundred one shall be paid\ninto the treasury of the city imposing the tax and shall be cr…
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\ncommissioner. (a) All taxes, penalties and interest imposed by cities,\ncounties or school districts under the authority of section twelve\nhundred ten, twelve hundred eleven, twelve hundred twelve or twelve\nhundred twe…
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\ncounties. (a) In the event that the Warren and Washington county\nindustrial development agency established under article eighteen-A of\nthe general municipal law issues bonds, notes or other obligations\nse…
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\nmillion, counties and school districts. (a) Except as otherwise provided\nin this article, the local law, ordinance or resolution imposing any\ncounty tax pursuant to this article may set aside for county pu…
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\nof Tompkins and the city of Ithaca both impose the same taxes described\nin section twelve hundred two, twelve hundred three or twelve hundred\nten of this chapter, the county shall have power to impose or c…
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\nrelief act. Notwithstanding any other provision of law to the contrary:\n(a) If the county of Westchester imposes sales and compensating use\ntaxes pursuant to subdivision (a) of section twelve hundred ten of thi…
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\nwholly or partially contained within Broome county. Notwithstanding any\nother provision of the tax law to the contrary, the county legislature\nof Broome county shall have the authority to adopt a method for …
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\ntaxes to villages within the county of Albany. Notwithstanding any other\nprovision of this chapter to the contrary, the net collections from a\ntax imposed by Albany county pursuant to this article set aside …
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\nNassau county. 1. Towns and cities. Notwithstanding any other provision\nof law to the contrary, for the calendar year beginning on January\nfirst, nineteen hundred ninety-eight and continuing through the calend…
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\ntaxes within the village of Barker and town of Somerset, Niagara county.\nNotwithstanding any other provision of this chapter to the contrary, the\nnet collections from a tax imposed by Niagara county pursuant…
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\nthis section, the following terms shall mean:\n (a) Annual fiscal year. A twelve-month time period which begins on\nJuly first and ends June thirtieth of the following year. The first\nannual fiscal year shal…
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\ncollections from the additional one percent rate of sales and\ncompensating use taxes. Notwithstanding any contrary provision of law,\nif the county of Oneida imposes sales and compensating use taxes at a\nrate which …
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\nadditional one percent rate of sales and compensating use taxes in\nSteuben county. Notwithstanding any provision of law to the contrary, of\nthe net collections received by the county of Steuben as a result of t…
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\npercent rate of sales and compensating use taxes in the county of Tioga.\nNotwithstanding any contrary provision of law, one-half of the net\ncollections received by the county of Tioga from the one percent sales\n…
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\nadditional sales and compensating use taxes in Suffolk county. (a)\nNotwithstanding any provision of law to the contrary, of the net\ncollections received by the county of Suffolk as a result of the\nimposition o…
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\ncounty. Notwithstanding the contrary provisions of subdivision (c) or\n(d) of section twelve hundred sixty-two of this article:\n (a) Where a city in the county of Oswego exercises its prior right to\nimpose all…
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\nadditional rate of sales and compensating use tax in Rockland county. 1.\nNotwithstanding any provision of law to the contrary, if the county of\nRockland imposes the additional five-eighths of one percent rate o…
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\nWarren county. (a) If the county of Warren enters into an agreement\npursuant to the authority of subdivision (c) of section twelve hundred\nsixty-two of this article with the city of Glens Falls to allocate …
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\npercent rate of sales and compensating use taxes in the county of\nChenango. Notwithstanding any contrary provision of law, all net\ncollections received by the county of Chenango from the one percent\nsales and …
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\ncounty. Notwithstanding any other provision of law to the contrary:\n (a) If Saratoga county imposes sales and compensating use taxes\npursuant to the authority of subdivision (a) of section twelve hundred\n…
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\npercent rate of sales and compensating use taxes in the county of\nNiagara. Notwithstanding any contrary provision of law, if the county\nof Niagara imposes the additional one percent rate of sales and\ncompensati…
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\nsales and compensating use taxes in the county of Chautauqua.\nNotwithstanding any contrary provision of law, if the county of\nChautauqua imposes the additional one and one-quarter percent rate of\nsales and …
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\npercent rate of sales and compensating use taxes in the county of\nLivingston. Notwithstanding any contrary provision of law, if the\ncounty of Livingston imposes the additional one percent rate of sales\nand comp…
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\npercent and the three-quarters of one percent rates of sales and\ncompensating use taxes in excess of three percent. Notwithstanding any\nprovision of law to the contrary: (1) If the county of Erie imposes the\na…
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\nthe county of Oswego. Notwithstanding any other provision of law to the\ncontrary, if the city of Fulton does not impose any tax pursuant to the\nauthority of section twelve hundred ten of this article: (1) t…
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\nuse taxes imposed by the county of Ontario. Notwithstanding the\nprovisions of subdivision (c) of section twelve hundred sixty-two of\nthis part to the contrary, if the cities of Canandaigua and Geneva in\nt…