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N.Y. Tax Law § 1262-S Disposition of net collections from the additional one-quarter of one percent rate of sales and compensating use taxes in the county of H...
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§ 1262-s. Disposition of net collections from the additional\none-quarter of one percent rate of sales and compensating use taxes in\nthe county of Herkimer. Notwithstanding any contrary provision of law,\nif the county of Herkimer imposes the additional one-quarter of one\nperc…
N.Y. Tax Law § 1262-T City of Yonkers - disposition of net collections from the additional one-half of one percent rate of sales and compensating use taxes in ...
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* § 1262-t. City of Yonkers - disposition of net collections from the\nadditional one-half of one percent rate of sales and compensating use\ntaxes in the city of Yonkers. Notwithstanding any provision of law to\nthe contrary, if the city of Yonkers imposes the additional one-ha…
N.Y. Tax Law § 1262-U Allocation and distribution of certain net collections in Genesee county
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§ 1262-u. Allocation and distribution of certain net collections in\nGenesee county. If the county of Genesee enters into an agreement\npursuant to the authority of subdivision (c) of section twelve hundred\nsixty-two of this part with the city of Batavia to allocate and\ndistri…
N.Y. Tax Law § 1262-V Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of St
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§ 1262-v. Allocation of net collections from the additional one\npercent rate of sales and compensating use taxes in the county of St.\nLawrence. Notwithstanding any contrary provision of law, one-half of\nthe net collections received by the county of St. Lawrence from within\nt…
N.Y. Tax Law § 1262-W Disposition of net collections from the additional rate of sales and compensating use tax in the county of Putnam
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§ 1262-w. Disposition of net collections from the additional rate of\nsales and compensating use tax in the county of Putnam. Notwithstanding\nany contrary provision of law, if the county of Putnam imposes the\nadditional one percent rate of sales and compensating use taxes\naut…
N.Y. Tax Law § 1263 Deposit of funds and use of funds not having assigned purposes
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§ 1263. Deposit of funds and use of funds not having assigned\npurposes. (a) Deposit and use of net collections from taxes imposed by\ncities of over one million administered and collected by state tax\ncommission. Net collections paid to the director of finance of the city\nof …
N.Y. Tax Law § 1264 References to certain taxes or revenues from certain taxes administered by the commissioner
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§ 1264. References to certain taxes or revenues from certain taxes\nadministered by the commissioner. Notwithstanding any provision of this\narticle or other law to the contrary: where a section of subpart B of\npart one of this article or a local law, ordinance or resolution ad…
N.Y. Tax Law § 1280 Definitions
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§ 1280. Definitions. When used in this article, unless otherwise\nexpressly stated, the following words and terms shall have the following\nmeanings:\n (a) "Person" means an individual, partnership, limited liability\ncompany, society, association, joint stock company, corporati…
N.Y. Tax Law § 1281 Imposition of tax
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§ 1281. Imposition of tax. In addition to any other tax imposed by\nthis chapter or other law, there is hereby imposed on every taxicab\nowner a tax of fifty cents per taxicab trip and on every HAIL base a tax\nof fifty cents per HAIL vehicle trip provided by every HAIL vehicle\…
N.Y. Tax Law § 1282 Presumption of taxability
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§ 1282. Presumption of taxability. For the purpose of the proper\nadministration of this article and to prevent evasion of the tax imposed\nby this article, it shall be presumed that every taxicab trip and every\nHAIL vehicle trip that originates in the city is subject to the ta…
N.Y. Tax Law § 1283 Liability for tax; special provisions
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§ 1283. Liability for tax; special provisions. Notwithstanding any\nprovision of law to the contrary: (a) The taxicab owner or HAIL base, as\nthe case may be, shall be liable for the tax imposed by this article.\n (b) (1) If the taxicab owner has designated an agent, then the ag…
N.Y. Tax Law § 1284 Returns
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§ 1284. Returns. Every person liable for the tax imposed by this\narticle shall file a return quarterly with the commissioner. Each return\nshall show the number of trips in the quarter for which the return is\nfiled, together with such other information as the commissioner may\…
N.Y. Tax Law § 1285 Payment of tax
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§ 1285. Payment of tax. Every person required to file a return under\nthis article shall, at the time of filing such return, pay to the\ncommissioner the total of all tax imposed by this article, on the\ncorrect number of trips subject to tax under this article. The amount so\np…
N.Y. Tax Law § 1286 Records to be kept
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§ 1286. Records to be kept. (a) Every person liable for any tax\nimposed by this article shall keep:\n (1) records of every taxicab or HAIL vehicle trip originating in the\ncity and of all amounts paid, charged or due thereon and of the tax\npayable thereon, in such form as the …
N.Y. Tax Law § 1287 Secrecy of returns and reports
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§ 1287. Secrecy of returns and reports. (a) Except in accordance with\nproper judicial order or as otherwise provided by law, it shall be\nunlawful for the commissioner, any officer or employee of the\ndepartment, any person engaged or retained by the department on an\nindepende…
N.Y. Tax Law § 1288 Deposit and disposition of revenue
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§ 1288. Deposit and disposition of revenue. Notwithstanding any\nprovision of law to the contrary: (a) All taxes, interest and penalties\ncollected or received by the commissioner pursuant to this article shall\nbe deposited daily with such responsible banks, banking houses or t…
N.Y. Tax Law § 1289 Cooperation by city
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§ 1289. Cooperation by city. The city and the TLC shall cooperate with\nand assist the commissioner to effect the purposes of this article and\nthe commissioner's responsibilities under this article. Such cooperation\nshall include the city or TLC obtaining, furnishing, and time…
N.Y. Tax Law § 1290 Practice and procedure
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§ 1290. Practice and procedure. The provisions of article twenty-seven\nof this chapter shall apply with respect to the administration of and\nprocedure with respect to the tax imposed by this article in the same\nmanner and with the same force and effect as if the language of s…
N.Y. Tax Law § 1291 Definitions
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§ 1291. Definitions. (a) "Person" means an individual, partnership,\nlimited liability company, society, association, joint stock company,\ncorporation, estate, receiver, trustee, assignee, referee or any other\nperson acting in a fiduciary or representative capacity, whether\na…
N.Y. Tax Law § 1292 Imposition
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§ 1292. Imposition. There is hereby imposed on every TNC a state\nassessment fee of 4% of the gross trip fare of every TNC prearranged\ntrip provided by such TNC that originates anywhere in the state outside\nthe city and terminates anywhere in this state.\n
N.Y. Tax Law § 1293 Presumption
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§ 1293. Presumption. For the purpose of the proper administration of\nthis article and to prevent evasion of the state assessment fee imposed\nby this article, it shall be presumed that every TNC prearranged trip\nthat originates anywhere in the state outside the city is subject…
N.Y. Tax Law § 1294 Returns and payment of state assessment fee
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§ 1294. Returns and payment of state assessment fee. (a) Every person\nliable for the state assessment fee imposed by this article shall file a\nreturn on a calendar-quarterly basis with the commissioner. Each return\nshall show the number of TNC prearranged trips, the total gro…
N.Y. Tax Law § 1295 Records to be kept
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§ 1295. Records to be kept. Every person liable for the state\nassessment fee imposed by this article shall keep:\n (a) records of every TNC prearranged trip subject to the state\nassessment fee under this article, and of all amounts paid, charged or\ndue thereon, in such form a…
N.Y. Tax Law § 1296 Secrecy of returns and reports
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§ 1296. Secrecy of returns and reports. (a) Except in accordance with\nproper judicial order or as otherwise provided by law, it shall be\nunlawful for the commissioner, any officer or employee of the\ndepartment, any person engaged or retained by the department on an\nindepende…
N.Y. Tax Law § 1297 Practice and procedure
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§ 1297. Practice and procedure. The provisions of article twenty-seven\nof this chapter shall apply with respect to the administration of and\nprocedure with respect to the state assessment fee imposed by this\narticle in the same manner and with the same force and effect as if …
N.Y. Tax Law § 1298 Deposit and disposition of revenue
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§ 1298. Deposit and disposition of revenue. All taxes, fees, interest\nand penalties collected or received by the commissioner under this\narticle shall be deposited and disposed of pursuant to the provisions of\nsection one hundred seventy-one-a of this chapter.\n
N.Y. Tax Law § 1299 Definitions
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§ 1299. Definitions. (a) "Person" means an individual, partnership,\nlimited liability company, society, association, joint stock company,\ncorporation, estate, receiver, trustee, assignee, referee or any other\nperson acting in a fiduciary or representative capacity, whether\na…
N.Y. Tax Law § 1299-A Imposition of tax
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§ 1299-A. Imposition of tax. (a) In addition to any other tax or\nassessment imposed by this chapter or other law, there is hereby\nimposed, beginning on January first, two thousand nineteen, a surcharge\non for-hire transportation trips of two dollars and seventy-five cents\nfo…
N.Y. Tax Law § 1299-B Liability for surcharge
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§ 1299-B. Liability for surcharge. (a) Notwithstanding any provision\nof law to the contrary, any person that dispatches a motor vehicle by\nany means that provides transportation that is subject to a surcharge\nimposed by this article, including transportation network companies…
N.Y. Tax Law § 1299-D Returns and payment of surcharge
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§ 1299-D. Returns and payment of surcharge. (a) Every person liable\nfor the surcharge imposed by this article shall file a return with the\ncommissioner on a monthly basis. Each return shall show the number of\nfor-hire transportation trips, or the number of pool vehicle passen…
N.Y. Tax Law § 1299-E Records to be kept
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§ 1299-E. Records to be kept. Every person liable for the surcharge\nimposed by this article shall keep, and shall make available for review\nupon demand by the commissioner:\n (1) records of every trip provided or arranged by such person, or\nprovided through the use of a for-h…
N.Y. Tax Law § 1299-F Secrecy of returns and reports
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§ 1299-F. Secrecy of returns and reports. (a) Except in accordance\nwith proper judicial order or as otherwise provided by law, it shall be\nunlawful for the commissioner, any officer or employee of the\ndepartment, any person engaged or retained by the department on an\nindepen…
N.Y. Tax Law § 1299-G Practice and procedure
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§ 1299-G. Practice and procedure. The provisions of article\ntwenty-seven of this chapter shall apply with respect to the\nadministration of and procedure with respect to the surcharge imposed by\nthis article in the same manner and with the same force and effect as if\nthe lang…
N.Y. Tax Law § 1299-H Deposit and disposition of revenue
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§ 1299-H. Deposit and disposition of revenue. (a) Any surcharge,\ninterest, and penalties collected or received by the commissioner shall\nbe deposited daily with such responsible banks, banking houses or trust\ncompanies, as may be designated by the comptroller, to the credit o…
N.Y. Tax Law § 1299-I Cooperation by regulatory agencies
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§ 1299-I. Cooperation by regulatory agencies. All regulatory agencies\nshall cooperate with and assist the commissioner to effectuate the\npurposes of this article and the commissioner's responsibilities\nhereunder. Such cooperation shall include obtaining, furnishing, and\ntime…
N.Y. Tax Law § 13 Exemption from taxation for victims or targets of Nazi persecution
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§ 13. (a) Exemption from taxation for victims or targets of Nazi\npersecution. Notwithstanding any provision of law to the contrary,\namounts received (including accumulated interest) by victims or targets\nof Nazi persecution from an eligible settlement fund, or from an\neligib…
N.Y. Tax Law § 1300 Short title
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§ 1300. Short title. This article shall be known and may be cited as\nthe "city personal income tax".\n
N.Y. Tax Law § 1301 Authority to impose taxes
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§ 1301. Authority to impose taxes. (a) Notwithstanding any other\nprovision of law to the contrary, any city in this state having a\npopulation of one million or more inhabitants, acting through its local\nlegislative body, is hereby authorized and empowered to adopt and amend\n…
N.Y. Tax Law § 1301-B City separate tax on the ordinary income portion of lump sum distributions
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§ 1301-B. City separate tax on the ordinary income portion of lump sum\ndistributions. (a) Imposition of separate tax. The city separate tax on\nthe ordinary income portion of a lump sum distribution imposed pursuant\nto the authority of this article shall be imposed for each ta…
N.Y. Tax Law § 1302 Persons subject to tax
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§ 1302. Persons subject to tax. (a) Imposition of tax. The city\npersonal income tax (other than the city separate tax on the ordinary\nincome portion of lump sum distributions) imposed pursuant to the\nauthority of this article shall be imposed for each taxable year on the\ncit…
N.Y. Tax Law § 1303 City taxable income
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§ 1303. City taxable income. The city taxable income of a city\nresident individual shall mean and be the same as his or her New York\ntaxable income as defined in section six hundred eleven of this chapter,\nexcept that it shall include (i) the amount contributed to any or all …
N.Y. Tax Law § 1304 Rate of tax
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§ 1304. Rate of tax. (a) A tax (other than the city separate tax\nrelating to qualified higher education funds and the city separate tax\non the ordinary income portion of lump sum distributions) imposed\npursuant to the authority of section thirteen hundred one of this\narticle…
N.Y. Tax Law § 1304-A Tax surcharge
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§ 1304-A. Tax surcharge. (a) In addition to the taxes authorized by\nsubsection (a) of section thirteen hundred one of this article, any city\nimposing such taxes is hereby authorized and empowered to adopt and\namend local laws imposing in any such city for each taxable year\nb…
N.Y. Tax Law § 1304-B Additional tax
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§ 1304-B. Additional tax. (a) (1) In addition to any other taxes\nauthorized by this article, any city imposing such taxes is hereby\nauthorized and empowered to adopt and amend local laws imposing in any\nsuch city for each taxable year beginning after nineteen hundred ninety\n…
N.Y. Tax Law § 1304-C Filing fees
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§ 1304-C. Filing fees. (a) In addition to any other taxes or fees\nauthorized by this article or any other law, any city imposing the taxes\nauthorized by this article is hereby authorized and empowered to adopt\nand amend local laws providing that every subchapter K limited lia…
N.Y. Tax Law § 1304-D Imposition of tax
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§ 1304-D. Imposition of tax. Notwithstanding any provision of law to\nthe contrary, in lieu of the tax tables provided in section thirteen\nhundred four of this article, any city imposing the taxes authorized by\nsection thirteen hundred one of this article is hereby authorized …
N.Y. Tax Law § 1305 City resident and city nonresident defined
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§ 1305. City resident and city nonresident defined. For purposes of\nany tax imposed pursuant to the authority of this article:\n (a) City resident individual. A city resident individual means an\nindividual:\n (1) who is domiciled in the city wherein the tax is imposed, unless\…
N.Y. Tax Law § 1306 Returns and liabilities
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§ 1306. Returns and liabilities. (a) General. On or before the\nfifteenth day of the fourth month following the close of a taxable year,\nan income tax return under a city tax imposed pursuant to the authority\nof this article shall be made and filed by or for every city residen…
N.Y. Tax Law § 1307 Change of resident status
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§ 1307. Change of resident status. (a) General. If an individual\nchanges his status during his taxable year from city resident to city\nnonresident, or from city nonresident to city resident, he shall file\none return as a city resident for the portion of the year during which\…
N.Y. Tax Law § 1309 Requirement of withholding tax from wages
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§ 1309. Requirement of withholding tax from wages. A tax imposed\npursuant to the authority of this article shall provide that the tax\nshall be withheld from the wages of city residents in the same manner\nand subject to the same requirements, to the greatest extent possible,\n…