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N.Y. Tax Law § 1310 Credits against tax
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§ 1310. Credits against tax. (a) Credit to trust beneficiary receiving\naccumulation distribution. A beneficiary of a trust who is subject to a\ncity personal income tax imposed pursuant to the authority of this\narticle and whose New York adjusted gross income under article\ntw…
N.Y. Tax Law § 1311 Enforcement with other taxes
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§ 1311. Enforcement with other taxes. (a) If there is assessed a tax under a city income tax imposed pursuant to the authority of this article and there is also assessed a tax or taxes against the same taxpayer pursuant to article twenty-two or articles twenty-two and twenty-thr…
N.Y. Tax Law § 1312 Administration, collection and review
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§ 1312. Administration, collection and review. (a) Except as otherwise provided in this article, any tax imposed pursuant to the authority of this article shall be administered and collected by the commissioner in the same manner as the tax imposed by article twenty-two of this …
N.Y. Tax Law § 1313 Deposit and disposition of revenues
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§ 1313. Deposit and disposition of revenues. (a) All revenue collected by the commissioner from the taxes imposed pursuant to the authority of this article or former article two-E of the general city law shall be deposited daily with such responsible banks, banking houses or tru…
N.Y. Tax Law § 1320 Short title
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§ 1320. Short title. This article shall be known and may be cited as the "city income tax surcharge act".
N.Y. Tax Law § 1321 Authority to impose city income tax surcharge
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§ 1321. Authority to impose city income tax surcharge. (a) General.\nNotwithstanding any other provision of law to the contrary, but subject\nto the limitations and conditions set forth in this article, any city in\nthis state having a population of more than one hundred eighty …
N.Y. Tax Law § 1322 Persons subject to the city income tax surcharge
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§ 1322. Persons subject to the city income tax surcharge. (a) General. The city income tax surcharge imposed pursuant to the authority of this article shall be imposed for each taxable year on every city resident individual, estate and trust. A taxpayer's taxable year for purpos…
N.Y. Tax Law § 1323 Net state tax
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§ 1323. Net state tax. The net state tax of a city resident\nindividual, estate or trust shall mean the sum of all of the taxes\nimposed on such individual, estate or trust under article twenty-two of\nthis chapter for the taxable year less the applicable credits (other\nthan th…
N.Y. Tax Law § 1325 City resident and city nonresident defined
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§ 1325. City resident and city nonresident defined. For purposes of any city income tax surcharge imposed pursuant to the authority of this article: (a) City resident individual. A city resident individual means an individual: (1) who is domiciled in the city wherein the city in…
N.Y. Tax Law § 1326 Returns and liabilities
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§ 1326. Returns and liabilities. (a) General. On or before the\nfifteenth day of the fourth month following the close of a taxable year,\na city income tax surcharge return under a city income tax surcharge\nimposed pursuant to the authority of this article shall be made and\nfi…
N.Y. Tax Law § 1327 Change of resident status during year
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§ 1327. Change of resident status during year. (a) General. If an\nindividual changes his status during his taxable year from city resident\nto city nonresident, or from city nonresident to city resident, he shall\nfile one return as a city resident for the portion of the year d…
N.Y. Tax Law § 1329 Requirement of withholding tax from wages
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§ 1329. Requirement of withholding tax from wages. (a) A city income\ntax surcharge imposed pursuant to the authority of this article shall\nprovide that such tax shall be withheld from the wages of city residents\nin the same manner and subject to the same requirements, to the …
N.Y. Tax Law § 1330 Credit for tax withheld
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§ 1330. Credit for tax withheld. The city income tax surcharge\nwithheld shall not reduce net state tax for purposes of computing the\ncity income tax surcharge, but any amount of tax actually deducted and\nwithheld under the authority of this article in any calendar year shall\…
N.Y. Tax Law § 1331 Enforcement with other taxes
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§ 1331. Enforcement with other taxes. (a) Joint assessment. If there is assessed a tax under a city income tax surcharge imposed pursuant to the authority of this article and there is also assessed a tax against the same taxpayer pursuant to article twenty-two of this chapter or…
N.Y. Tax Law § 1332 Administration, collection and review
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§ 1332. Administration, collection and review. (a) General. Except as otherwise provided in this article, any city income tax surcharge imposed pursuant to the authority of this article shall be administered and collected by the commissioner in the same manner as the tax imposed…
N.Y. Tax Law § 1333 Deposit and disposition of revenues
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§ 1333. Deposit and disposition of revenues. All revenue collected by the commissioner of taxation and finance from the tax imposed by any city pursuant to the authority of this article or article thirty-B of this chapter shall be deposited daily with such responsible banks, ban…
N.Y. Tax Law § 1340 Authorization to impose tax
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§ 1340. Authorization to impose tax. (a) In addition to any other\ntaxes, now authorized by law, any city having a population of more than\none hundred ninety thousand but less than two hundred fifteen thousand\ninhabitants, determined in accordance with the 1980 federal census,…
N.Y. Tax Law § 1341 Withholding requirement
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§ 1341. Withholding requirement. Withholding of tax on wages shall commence (i) in the case of a local law enacted in accordance with the requirements of paragraph (i) of subsection (b) of section thirteen hundred forty of this article, not later than January first, nineteen hun…
N.Y. Tax Law § 1342 Administrative provisions
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§ 1342. Administrative provisions. (a) The provisions contained in sections six hundred fifty-three, six hundred fifty-eight, six hundred sixty-two and thirteen hundred thirty-one of this chapter, including the provisions of judicial review by a proceeding under article seventy-…
N.Y. Tax Law § 1343 Deposit and disposition of revenues
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§ 1343. Deposit and disposition of revenues. Revenues resulting from the imposition of the tax authorized by this article shall be deposited and disposed of in the same manner as revenues resulting from the imposition of the tax authorized by article thirty-A of this chapter.
N.Y. Tax Law § 1350 Imposition of surcharge
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* § 1350. Imposition of surcharge. In addition to any other tax or\nassessment imposed by this chapter or other law, there is hereby\nimposed, beginning on July first, two thousand twenty-six, a surcharge\nin accordance with this article on a covered property, or in the case of\…
N.Y. Tax Law § 1351 Definitions
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* § 1351. Definitions. As used in this article, the following terms shall have the following meanings: (a) "Administrative code" means the administrative code of the city of New York. (b) "Class one property" means class one, as such class of property is defined in section eight…
N.Y. Tax Law § 1352 Primary residence
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* § 1352. Primary residence. (a) Determination of primary residency.\n(1) The department of finance shall make, on an annual basis, an initial\ndetermination that a covered property, or, in the case of a covered\nproperty that is a residential cooperative property, a residential…
N.Y. Tax Law § 1353 Surcharge rates
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* § 1353. Surcharge rates. The surcharge shall be calculated as follows: (a) For fiscal years beginning on or after July first, two thousand twenty-six, and before July first, two thousand twenty-eight, (1) for covered property that is in class one, where the phase one market va…
N.Y. Tax Law § 1354 Administration of surcharge
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* § 1354. Administration of surcharge. (a) The department of finance shall add the surcharge authorized by this article to the statement of account of a covered property. In the case of a residential cooperative property, the department of finance shall add to the statement of a…
N.Y. Tax Law § 1355 Administrative and judicial review
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* § 1355. Administrative and judicial review. (a) Notwithstanding any provision of law to the contrary, an owner of a covered property, or, in the case of a residential cooperative property, a residential cooperative dwelling unit, may seek administrative and judicial review of …
N.Y. Tax Law § 1356 Information sharing
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* § 1356. Information sharing. A city having a population of one million or more imposing a surcharge pursuant to this article shall, upon request by the commissioner of taxation and finance, provide the department of taxation and finance with any records in its possession used …
N.Y. Tax Law § 14 Empire zones program
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§ 14. Empire zones program. (a) Qualified empire zone enterprise. A business enterprise which is certified under article eighteen-B of the general municipal law and meets the employment test shall be a "qualified empire zone enterprise": (1) except as provided in paragraphs one-…
N.Y. Tax Law § 14-A IMB credit for energy taxes
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* § 14-a. IMB credit for energy taxes. (a) Allowance of credit. A taxpayer which is an industrial or manufacturing business (IMB), or which is a sole proprietor of an IMB or a member of a partnership which is an IMB, and which is subject to tax under article nine-A or twenty-two…
N.Y. Tax Law § 1400 Short title
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§ 1400. Short title. This article shall be known and may be cited as the "real estate transfer tax law".
N.Y. Tax Law § 1401 Definitions
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§ 1401. Definitions. When used in this article, unless otherwise expressly stated: * (a) "Person" means an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person…
N.Y. Tax Law § 1402 Imposition of tax
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§ 1402. Imposition of tax. (a) A tax is hereby imposed on each conveyance of real property or interest therein when the consideration exceeds five hundred dollars, at the rate of two dollars for each five hundred dollars or fractional part thereof; provided, however, that with r…
N.Y. Tax Law § 1402-A Additional tax
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§ 1402-a. Additional tax. (a) In addition to the tax imposed by\nsection fourteen hundred two of this article, a tax is hereby imposed on\neach conveyance of residential real property or interest therein when\nthe consideration for the entire conveyance is one million dollars or…
N.Y. Tax Law § 1402-B Supplemental tax in cities having a population of one million or more
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§ 1402-b. Supplemental tax in cities having a population of one\nmillion or more. (a) In addition to the taxes imposed by sections\nfourteen hundred two and fourteen hundred two-a of this article, a tax\nis hereby imposed on each conveyance of residential real property or\ninter…
N.Y. Tax Law § 1404 Liability for tax
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§ 1404. Liability for tax. * (a) The real estate transfer tax shall be paid by the grantor. If the grantor has failed to pay the tax imposed by this article at the time required by section fourteen hundred ten of this article or if the grantor is exempt from such tax, the grante…
N.Y. Tax Law § 1405 Exemptions
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§ 1405. Exemptions. (a) The following shall be exempt from payment of\nthe real estate transfer tax:\n 1. The state of New York, or any of its agencies, instrumentalities,\npolitical subdivisions, or public corporations (including a public\ncorporation created pursuant to agreem…
N.Y. Tax Law § 1405-A Credit
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§ 1405-A. Credit. A grantor shall be allowed a credit against the tax due on a conveyance of real property to the extent tax was paid by such grantor on a prior creation of a leasehold of all or a portion of the same real property or on the granting of an option or contract to p…
N.Y. Tax Law § 1405-B Cooperative housing corporation transfers
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§ 1405-B. Cooperative housing corporation transfers. (a) Notwithstanding the definition of "controlling interest" contained in subdivision (b) of section fourteen hundred one of this article or anything to the contrary contained in subdivision (e) of section fourteen hundred one…
N.Y. Tax Law § 1406 Preparation and sale of stamps
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§ 1406. Preparation and sale of stamps. (a) The tax commission shall prepare adhesive documentary stamps for purposes of the real estate transfer tax of such design, in such form, in such denominations and in such quantities as it may from time to time deem advisable. The tax co…
N.Y. Tax Law § 1407 Designation of agents
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§ 1407. Designation of agents. (a) The commissioner of taxation and finance is authorized to designate such banks, trust companies, savings banks, New York state branches of a foreign bank, industrial banks, savings and loan associations, national banking associations, federal s…
N.Y. Tax Law § 1408 Liability of recording officer
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§ 1408. Liability of recording officer. A recording officer or any other person designated to act as agent pursuant to section fourteen hundred seven of this article shall not be liable under this section for any inaccuracy in the amount of tax he shall collect under this articl…
N.Y. Tax Law § 1409 Returns
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§ 1409. Returns. (a) (1) A joint return shall be filed by both the\ngrantor and the grantee for each conveyance whether or not a tax is due\nthereon other than a conveyance of an easement or license to a public\nutility as defined in subdivision two of section one hundred\neight…
N.Y. Tax Law § 1410 Payment
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§ 1410. Payment. (a) The tax imposed hereunder shall be paid to the\ncommissioner, or to any agent of the commissioner appointed pursuant to\nsection fourteen hundred seven of this article, no later than the\nfifteenth day after the delivery of the instrument effecting the\nconv…
N.Y. Tax Law § 1411 Determination of tax
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§ 1411. Determination of tax. (a) If a return required by this article\nis not filed, or if a return when filed is incorrect or insufficient,\nthe amount of tax due shall be determined by the commissioner of\ntaxation and finance from such records or information as may be\nobtai…
N.Y. Tax Law § 1412 Refunds
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§ 1412. Refunds. (a) A grantor or grantee claiming to have erroneously\npaid the tax imposed by this article or some other person designated by\nsuch grantor or grantee may file an application for refund within two\nyears from the date of payment. Such application shall be filed…
N.Y. Tax Law § 1413 Remedies exclusive
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§ 1413. Remedies exclusive. The remedies provided by sections fourteen hundred eleven and fourteen hundred twelve of this article shall be the exclusive remedies available to any person for the review of tax liability imposed by this article. No determination or proposed determi…
N.Y. Tax Law § 1414 Proceedings to recover tax
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§ 1414. Proceedings to recover tax. (a) Whenever any person shall fail to pay any tax, penalty or interest imposed by this article, the attorney general shall, upon the request of the commissioner of taxation and finance, bring or cause to be brought an action to enforce the pay…
N.Y. Tax Law § 1415 General powers of the commissioner of taxation and finance
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§ 1415. General powers of the commissioner of taxation and finance. The commissioner of taxation and finance shall have the power: (a) to administer and enforce the tax imposed by this article and the commissioner is authorized to make such rules and regulations, and to require …
N.Y. Tax Law § 1416 Interest and civil penalties
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§ 1416. Interest and civil penalties. (a) If the commissioner of\ntaxation and finance determines that there has been an overpayment of\ntax, interest at the overpayment rate set by the commissioner shall be\npaid by the comptroller to the grantor or grantee, on any refund paid\…
N.Y. Tax Law § 1417 Criminal penalties
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§ 1417. Criminal penalties. For criminal penalties, see article thirty-seven of this chapter.