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N.Y. Tax Law § 1418 Returns to be secret
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§ 1418. Returns to be secret. (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the tax appeals tribunal, the commissioner of taxation and finance, any officer or employee of the department of taxation and finance, any …
N.Y. Tax Law § 1419 Notices
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§ 1419. Notices. (a) Any notice authorized or required under the provisions of this article may be given by mailing the same to the person for whom it is intended in a postpaid envelope addressed to such person at the address given in the last return filed by him pursuant to the…
N.Y. Tax Law § 1420 Limitations of time
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§ 1420. Limitations of time. (a) The provisions of the civil practice law and rules or any other law relative to limitations of time for the enforcement of a civil remedy shall not apply to any proceeding or action taken by the state or the commissioner of taxation and finance t…
N.Y. Tax Law § 1421 Deposit and dispositions of revenues
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§ 1421. Deposit and dispositions of revenues. (a) From the taxes, interest and penalties attributable to the tax imposed pursuant to section fourteen hundred two of this article, the amount of one hundred ninety-nine million three hundred thousand dollars shall be deposited by t…
N.Y. Tax Law § 1422 Foreclosure proceedings
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§ 1422. Foreclosure proceedings. Where the conveyance consists of a transfer of property made as a result of an order of the court in a foreclosure proceeding ordering the sale of such property, the referee or sheriff effectuating such transfer shall not be liable for any intere…
N.Y. Tax Law § 1423 Modernization of real property transfer reporting
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§ 1423. Modernization of real property transfer reporting. (a)\nNotwithstanding any provision of law to the contrary, the commissioner\nis hereby authorized to implement a system for the electronic collection\nof data relating to transfers of real property. In connection therewi…
N.Y. Tax Law § 1424 Definitions
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§ 1424. Definitions. When used in this article, unless otherwise\nexpressly stated:\n 1. "Person" means an individual, partnership, limited liability\ncompany, society, association, joint stock company, corporation, estate,\nreceiver, trustee, assignee, referee or any other pers…
N.Y. Tax Law § 1425 Imposition of tax
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§ 1425. Imposition of tax. Notwithstanding any other provisions of law\nto the contrary, the county of Erie, acting through its local\nlegislative body, is hereby authorized and empowered to adopt and amend\nlocal laws imposing in such county a tax on each conveyance of real\npr…
N.Y. Tax Law § 1426 Payment of tax
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§ 1426. Payment of tax. 1. The real estate transfer tax imposed\npursuant to this article shall be paid to the treasurer or the recording\nofficer acting as the agent of the treasurer upon designation as such\nagent by the treasurer. Such tax shall be paid at the same time as th…
N.Y. Tax Law § 1427 Liability for tax
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§ 1427. Liability for tax. 1. The real estate transfer tax shall be\npaid by the grantor. If the grantor has failed to pay the tax imposed\npursuant to this article or if the grantor is exempt from such tax, the\ngrantee shall have the duty to pay the tax. Where the grantee has …
N.Y. Tax Law § 1428 Exemptions
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§ 1428. Exemptions. 1. The following shall be exempt from payment of\nthe real estate transfer tax:\n (a) 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 § 1428-A Credit
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§ 1428-a. Credit. 1. A grantor shall be allowed a credit against the\ntax due on a conveyance of real property to the extent tax was paid by\nsuch grantor on a prior creation of a leasehold of all or a portion of\nthe same real property or on the granting of an option or contrac…
N.Y. Tax Law § 1428-B Cooperative housing corporation transfers
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§ 1428-b. Cooperative housing corporation transfers. 1.\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision two of section fourteen hundred twenty-four of this article\nor anything to the contrary contained in subdivision five of section\nfourteen…
N.Y. Tax Law § 1429 Designation of agents
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§ 1429. Designation of agents. The treasurer is authorized to\ndesignate the recording officer to act as its agent for purposes of\ncollecting the tax authorized by this article. The treasurer shall\nprovide for the manner in which such person may be designated as its\nagent sub…
N.Y. Tax Law § 1430 Liability of recording officer
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§ 1430. Liability of recording officer. A recording officer shall not\nbe liable for any inaccuracy in the amount of tax imposed pursuant to\nthis article that he shall collect so long as he shall compute and\ncollect such tax on the amount of consideration or the value of the\n…
N.Y. Tax Law § 1431 Refunds
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§ 1431. Refunds. Whenever the treasurer shall determine that any\nmoneys received under the provisions of the local law enacted pursuant\nto this article were paid in error, it may cause such moneys to be\nrefunded pursuant to such rules and regulations it may prescribe,\nprovid…
N.Y. Tax Law § 1432 Deposit and disposition of revenue
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§ 1432. Deposit and disposition of revenue. 1. (a) All taxes collected\nor received by the treasurer or his duly authorized agent under the\nprovisions of the local law enacted pursuant to this article shall be\ndeposited in accordance with provisions of a local law adopted by t…
N.Y. Tax Law § 1433 Judicial review
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§ 1433. Judicial review. 1. Any final determination of the amount of\nany tax payable under section fourteen hundred twenty-six of this\narticle shall be reviewable for error, illegality or unconstitutionality\nor any other reason whatsoever by a proceeding under article\nsevent…
N.Y. Tax Law § 1434 Apportionment
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§ 1434. Apportionment. The local law adopted by the legislative body\nof Erie county shall provide for a method of apportionment for\ndetermining the amount of tax due whenever the real property or interest\ntherein is situated within and without Erie county.\n
N.Y. Tax Law § 1435 Miscellaneous
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§ 1435. Miscellaneous. The local law adopted by the legislative body\nof Erie county may contain such other provisions as such legislative\nbody deems necessary for the proper administration of the tax imposed\npursuant to this article, including provisions concerning the\ndeter…
N.Y. Tax Law § 1436 Returns to be secret
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§ 1436. Returns to be secret. (a) Except in accordance with proper\njudicial order or as otherwise provided by law, it shall be unlawful for\nthe treasurer or any officer or employee of Erie County or any person\nengaged or retained by such county on an independent contract basi…
N.Y. Tax Law § 1437 Foreclosure proceedings
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§ 1437. Foreclosure proceedings. Where the conveyance consists of a\ntransfer of property made as a result of an order of the court in a\nforeclosure proceeding ordering the sale of such property, the referee\nor sheriff effectuating such transfer shall not be liable for any\nin…
N.Y. Tax Law § 1438-A Definitions
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* § 1438-a. Definitions. When used in this article, unless otherwise expressly stated, the following words and terms shall have the following meanings: 1. "Person" means an individual, partnership, limited liability company, society, association, joint stock company, corporation…
N.Y. Tax Law § 1438-B Imposition of tax
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* § 1438-b. Imposition of tax. Notwithstanding any other provisions of law to the contrary, the town of Red Hook, acting through its town board, is hereby authorized and empowered to adopt a local law imposing in such town a tax on each conveyance of real property or interest th…
N.Y. Tax Law § 1438-C Payment of tax
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* § 1438-c. Payment of tax. 1. The real estate transfer tax imposed pursuant to this article shall be paid to the treasurer or the recording officer acting as the agent of the treasurer upon designation as such agent by the treasurer. Such tax shall be paid at the same time as t…
N.Y. Tax Law § 1438-D Liability for tax
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* § 1438-d. Liability for tax. 1. The real estate transfer tax shall be paid by the grantee. If the grantee has failed to pay the tax imposed pursuant to this article or if the grantee is exempt from such tax, the grantor shall have the duty to pay the tax. Where the grantor has…
N.Y. Tax Law § 1438-E Exemptions
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* § 1438-e. Exemptions. 1. The following shall be exempt from the payment of the real estate transfer tax imposed by this article: (a) The state of New York, or any of its agencies, instrumentalities, political subdivisions, or public corporations (including a public corporation…
N.Y. Tax Law § 1438-F Credit
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* § 1438-f. Credit. A grantee shall be allowed a credit against the tax due on a conveyance of real property to the extent tax was paid by such grantee 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…
N.Y. Tax Law § 1438-G Cooperative housing corporation transfers
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* § 1438-g. Cooperative housing corporation transfers. 1. Notwithstanding the definition of "controlling interest" contained in subdivision two of section fourteen hundred thirty-eight-a of this article or anything to the contrary contained in subdivision five of section fourtee…
N.Y. Tax Law § 1438-H Designation of agents
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* § 1438-h. Designation of agents. The treasurer is authorized to designate the recording officer to act as his or her agent for purposes of collecting the tax authorized by this article. The treasurer shall provide for the manner in which such person may be designated as his or…
N.Y. Tax Law § 1438-I Liability of recording officer
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* § 1438-i. Liability of recording officer. A recording officer shall not be liable for any inaccuracy in the amount of tax imposed pursuant to this article that he or she shall collect so long as he or she shall compute and collect such tax on the amount of consideration or the…
N.Y. Tax Law § 1438-J Refunds
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* § 1438-j. Refunds. Whenever the treasurer shall determine that any moneys received under the provisions of the local law enacted pursuant to this article were paid in error, he or she may cause such moneys to be refunded pursuant to such requirements as he or she may prescribe…
N.Y. Tax Law § 1438-K Deposit and disposition of revenue
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* § 1438-k. Deposit and disposition of revenue. 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred thirty-eight-b of this article, which are collected by the treasurer or his or her agents, shall be deposited in a single trus…
N.Y. Tax Law § 1438-L Judicial review
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* § 1438-l. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred thirty-eight-c of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article se…
N.Y. Tax Law § 1438-M Apportionment
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* § 1438-m. Apportionment. A local law adopted by the town of Red Hook, pursuant to this article, shall provide for a method of apportionment for determining the amount of tax due whenever the real property or interest therein is situated within and without the town. * NB Repeal…
N.Y. Tax Law § 1438-N Miscellaneous
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* § 1438-n. Miscellaneous. A local law adopted by the town of Red Hook, pursuant to this article, may contain such other provisions as the town deems necessary for the proper administration of the tax imposed pursuant to this article, including provisions concerning the determin…
N.Y. Tax Law § 1438-O Returns to be secret
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* § 1438-o. Returns to be secret. 1. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the treasurer or any officer or employee of the county or town, including any person engaged or retained on an independent contract basi…
N.Y. Tax Law § 1438-P Foreclosure proceedings
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* § 1438-p. Foreclosure proceedings. Where the conveyance consists of a transfer of property made as a result of an order of the court in a foreclosure proceeding ordering the sale of such property, the referee or sheriff effectuating such transfer shall not be liable for any in…
N.Y. Tax Law § 1439-A Definitions
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* § 1439-a. Definitions. When used in this article, unless otherwise\nexpressly stated:\n 1. "Person" means an individual, partnership, society, association,\njoint stock company, corporation, estate, receiver, trustee, assignee,\nreferee or any other person acting in a fiduciar…
N.Y. Tax Law § 1439-A*2 Definitions
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* § 1439-a. Definitions. When used in this article, unless otherwise\nexpressly stated, the following words and terms shall have the following\nmeanings:\n 1. "Person" means an individual, partnership, limited liability\ncompany, society, association, joint stock company, corpor…
N.Y. Tax Law § 1439-A*3 Definitions
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* § 1439-a. Definitions. When used in this article, unless otherwise expressly stated, the following words and terms shall have the following meanings: 1. "Person" means an individual, partnership, limited liability company, society, association, joint stock company, corporation…
N.Y. Tax Law § 1439-AA Definitions
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* § 1439-aa. Definitions. When used in this article, unless otherwise expressly stated, the following words and terms shall have the following meanings: 1. "Person" means an individual, partnership, limited liability company, society, association, joint stock company, corporatio…
N.Y. Tax Law § 1439-AAA Definitions
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* § 1439-aaa. Definitions. When used in this article, unless otherwise\nexpressly stated, the following words and terms shall have the following\nmeanings:\n 1. "Person" means an individual, partnership, limited liability\ncompany, society, association, joint stock company, corp…
N.Y. Tax Law § 1439-AAA*2 Definitions
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* § 1439-aaa. Definitions. When used in this article, unless otherwise expressly stated, the following words and terms shall have the following meanings: 1. "Person" means an individual, partnership, limited liability company, society, association, joint stock company, corporati…
N.Y. Tax Law § 1439-B Imposition of tax
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* § 1439-b. Imposition of tax. Notwithstanding any other provisions of\nlaw to the contrary, the county of Columbia, acting through its local\nlegislative body, is hereby authorized and empowered to adopt and amend\nlocal laws imposing in such county a tax on each conveyance of …
N.Y. Tax Law § 1439-B*2 Imposition of tax
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* § 1439-b. Imposition of tax. Notwithstanding any other provisions of\nlaw to the contrary, the town of Chatham, acting through its town board,\nis hereby authorized and empowered to adopt a local law imposing in such\ntown a tax on each conveyance of real property or interest …
N.Y. Tax Law § 1439-B*3 Imposition of tax
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* § 1439-b. Imposition of tax. Notwithstanding any other provisions of\nlaw to the contrary, the town of Fishkill, acting through its town\nboard, is hereby authorized and empowered to adopt a local law imposing\nin such town a tax on each conveyance of real property or interest…
N.Y. Tax Law § 1439-BB Imposition of tax
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* § 1439-bb. Imposition of tax. Notwithstanding any other provisions\nof law to the contrary, the town of Northeast, acting through its town\nboard, is hereby authorized and empowered to adopt a local law imposing\nin such town a tax on each conveyance of real property or intere…
N.Y. Tax Law § 1439-BBB Imposition of tax
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* § 1439-bbb. Imposition of tax. Notwithstanding any other provisions\nof law to the contrary, the town of Chester, acting through its town\nboard, is hereby authorized and empowered to adopt a local law imposing\nin such town a tax on each conveyance of real property or interes…
N.Y. Tax Law § 1439-BBB*2 Imposition of tax
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* § 1439-bbb. Imposition of tax. Notwithstanding any other provisions of law to the contrary, the town of Orangetown, acting through its town board, is hereby authorized and empowered to adopt a local law imposing in such town a tax on each conveyance of real property or interes…