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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\nunder a city income tax imposed pursuant to the authority of this\narticle and there is also assessed a tax or taxes against the same\ntaxpayer pursuant to article twenty-two or articles twenty-two and\ntwenty…
N.Y. Tax Law § 1312 Administration, collection and review
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§ 1312. Administration, collection and review. (a) Except as otherwise\nprovided in this article, any tax imposed pursuant to the authority of\nthis article shall be administered and collected by the commissioner in\nthe same manner as the tax imposed by article twenty-two of th…
N.Y. Tax Law § 1313 Deposit and disposition of revenues
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§ 1313. Deposit and disposition of revenues. (a) All revenue collected\nby the commissioner from the taxes imposed pursuant to the authority of\nthis article or former article two-E of the general city law shall be\ndeposited daily with such responsible banks, banking houses or …
N.Y. Tax Law § 1320 Short title
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§ 1320. Short title. This article shall be known and may be cited as\nthe "city income tax surcharge act".\n
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.\nThe city income tax surcharge imposed pursuant to the authority of this\narticle shall be imposed for each taxable year on every city resident\nindividual, estate and trust. A taxpayer's taxable year for pur…
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\nany city income tax surcharge imposed pursuant to the authority of this\narticle: (a) City resident individual. A city resident individual means\nan individual:\n (1) who is domiciled in the city wherein the ci…
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\nis assessed a tax under a city income tax surcharge imposed pursuant to\nthe authority of this article and there is also assessed a tax against\nthe same taxpayer pursuant to article twenty-two of this chapter…
N.Y. Tax Law § 1332 Administration, collection and review
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§ 1332. Administration, collection and review. (a) General. Except as\notherwise provided in this article, any city income tax surcharge\nimposed pursuant to the authority of this article shall be administered\nand collected by the commissioner in the same manner as the tax impo…
N.Y. Tax Law § 1333 Deposit and disposition of revenues
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§ 1333. Deposit and disposition of revenues. All revenue collected by\nthe commissioner of taxation and finance from the tax imposed by any\ncity pursuant to the authority of this article or article thirty-B of\nthis chapter shall be deposited daily with such responsible banks,\…
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\ncommence (i) in the case of a local law enacted in accordance with the\nrequirements of paragraph (i) of subsection (b) of section thirteen\nhundred forty of this article, not later than January first, nineteen\…
N.Y. Tax Law § 1342 Administrative provisions
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§ 1342. Administrative provisions. (a) The provisions contained in\nsections six hundred fifty-three, six hundred fifty-eight, six hundred\nsixty-two and thirteen hundred thirty-one of this chapter, including the\nprovisions of judicial review by a proceeding under article\nseve…
N.Y. Tax Law § 1343 Deposit and disposition of revenues
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§ 1343. Deposit and disposition of revenues. Revenues resulting from\nthe imposition of the tax authorized by this article shall be deposited\nand disposed of in the same manner as revenues resulting from the\nimposition 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\nshall have the following meanings:\n (a) "Administrative code" means the administrative code of the city of\nNew York.\n (b) "Class one property" means class one, as such class of property is\ndefined in sectio…
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\nfollows:\n (a) For fiscal years beginning on or after July first, two thousand\ntwenty-six, and before July first, two thousand twenty-eight, (1) for\ncovered property that is in class one, where the phase one mark…
N.Y. Tax Law § 1354 Administration of surcharge
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* § 1354. Administration of surcharge. (a) The department of finance\nshall add the surcharge authorized by this article to the statement of\naccount of a covered property. In the case of a residential cooperative\nproperty, the department of finance shall add to the statement o…
N.Y. Tax Law § 1355 Administrative and judicial review
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* § 1355. Administrative and judicial review. (a) Notwithstanding any\nprovision of law to the contrary, an owner of a covered property, or, in\nthe case of a residential cooperative property, a residential\ncooperative dwelling unit, may seek administrative and judicial review\…
N.Y. Tax Law § 1356 Information sharing
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* § 1356. Information sharing. A city having a population of one\nmillion or more imposing a surcharge pursuant to this article shall,\nupon request by the commissioner of taxation and finance, provide the\ndepartment of taxation and finance with any records in its possession\nu…
N.Y. Tax Law § 14 Empire zones program
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§ 14. Empire zones program. (a) Qualified empire zone enterprise. A\nbusiness enterprise which is certified under article eighteen-B of the\ngeneral municipal law and meets the employment test shall be a\n"qualified empire zone enterprise":\n (1) except as provided in paragraphs…
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\ntaxpayer which is an industrial or manufacturing business (IMB), or\nwhich is a sole proprietor of an IMB or a member of a partnership which\nis an IMB, and which is subject to tax under article nine-A or\ntwenty…
N.Y. Tax Law § 1400 Short title
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§ 1400. Short title. This article shall be known and may be cited as\nthe "real estate transfer tax law".\n
N.Y. Tax Law § 1401 Definitions
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§ 1401. Definitions. When used in this article, unless otherwise\nexpressly stated:\n * (a) "Person" means an individual, partnership, limited liability\ncompany, society, association, joint stock company, corporation, estate,\nreceiver, trustee, assignee, referee or any other p…
N.Y. Tax Law § 1402 Imposition of tax
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§ 1402. Imposition of tax. (a) A tax is hereby imposed on each\nconveyance of real property or interest therein when the consideration\nexceeds five hundred dollars, at the rate of two dollars for each five\nhundred dollars or fractional part thereof; provided, however, that wit…
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\npaid by the grantor. If the grantor has failed to pay the tax imposed by\nthis article at the time required by section fourteen hundred ten of\nthis article or if the grantor is exempt from such tax, the gra…
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\ndue on a conveyance of real property to the extent tax was paid by such\ngrantor on a prior creation of a leasehold of all or a portion of the\nsame real property or on the granting of an option or contract t…
N.Y. Tax Law § 1405-B Cooperative housing corporation transfers
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§ 1405-B. Cooperative housing corporation transfers. (a)\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision (b) of section fourteen hundred one of this article or\nanything to the contrary contained in subdivision (e) of section\nfourteen hundred…
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\nprepare adhesive documentary stamps for purposes of the real estate\ntransfer tax of such design, in such form, in such denominations and in\nsuch quantities as it may from time to time deem advisable. The tax…
N.Y. Tax Law § 1407 Designation of agents
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§ 1407. Designation of agents. (a) The commissioner of taxation and\nfinance is authorized to designate such banks, trust companies, savings\nbanks, New York state branches of a foreign bank, industrial banks,\nsavings and loan associations, national banking associations, federa…
N.Y. Tax Law § 1408 Liability of recording officer
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§ 1408. Liability of recording officer. A recording officer or any\nother person designated to act as agent pursuant to section fourteen\nhundred seven of this article shall not be liable under this section for\nany inaccuracy in the amount of tax he shall collect under this art…
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\nhundred eleven and fourteen hundred twelve of this article shall be the\nexclusive remedies available to any person for the review of tax\nliability imposed by this article. No determination or proposed\ndet…
N.Y. Tax Law § 1414 Proceedings to recover tax
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§ 1414. Proceedings to recover tax. (a) Whenever any person shall fail\nto pay any tax, penalty or interest imposed by this article, the\nattorney general shall, upon the request of the commissioner of taxation\nand finance, bring or cause to be brought an action to enforce the\…
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.\nThe commissioner of taxation and finance shall have the power: (a) to\nadminister and enforce the tax imposed by this article and the\ncommissioner is authorized to make such rules and regulations, and to\nrequ…
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\nthirty-seven of this chapter.\n