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N.Y. Tax Law § 1439-C Payment of tax
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* § 1439-c. 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 a…
N.Y. Tax Law § 1439-C*2 Payment of tax
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* § 1439-c. 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 a…
N.Y. Tax Law § 1439-C*3 Payment of tax
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* § 1439-c. 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 a…
N.Y. Tax Law § 1439-CC Payment of tax
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* § 1439-cc. 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 …
N.Y. Tax Law § 1439-CCC Payment of tax
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* § 1439-ccc. 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…
N.Y. Tax Law § 1439-CCC*2 Payment of tax
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* § 1439-ccc. 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…
N.Y. Tax Law § 1439-D Liability for tax
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* § 1439-d. Liability for tax. 1. The real estate transfer tax shall\nbe paid 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 …
N.Y. Tax Law § 1439-D*2 Liability for tax
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* § 1439-d. Liability for tax. 1. The real estate transfer tax shall\nbe paid by the grantee. If the grantee has failed to pay the tax imposed\npursuant to this article or if the grantee is exempt from such tax, the\ngrantor shall have the duty to pay the tax. Where the grantor …
N.Y. Tax Law § 1439-D*3 Liability for tax
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* § 1439-d. Liability for tax. 1. The real estate transfer tax shall\nbe paid by the grantee. If the grantee has failed to pay the tax imposed\npursuant to this article or if the grantee is exempt from such tax, the\ngrantor shall have the duty to pay the tax. Where the grantor …
N.Y. Tax Law § 1439-DD Liability for tax
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* § 1439-dd. Liability for tax. 1. The real estate transfer tax shall\nbe paid by the grantee. If the grantee has failed to pay the tax imposed\npursuant to this article or if the grantee is exempt from such tax, the\ngrantor shall have the duty to pay the tax. Where the grantor…
N.Y. Tax Law § 1439-DDD Liability for tax
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* § 1439-ddd. Liability for tax. 1. The real estate transfer tax shall\nbe paid by the grantee. If the grantee has failed to pay the tax imposed\npursuant to this article or if the grantee is exempt from such tax, the\ngrantor shall have the duty to pay the tax. Where the granto…
N.Y. Tax Law § 1439-DDD*2 Liability for tax
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* § 1439-ddd. Liability for tax. 1. The real estate transfer tax shall\nbe paid by the grantee. If the grantee has failed to pay the tax imposed\npursuant to this article or if the grantee is exempt from such tax, the\ngrantor shall have the duty to pay the tax. Where the granto…
N.Y. Tax Law § 1439-E Exemptions
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* § 1439-e. Exemptions. 1. The following shall be exempt from payment\nof the 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 ag…
N.Y. Tax Law § 1439-E*2 Exemptions
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* § 1439-e. Exemptions. 1. The following shall be exempt from the\npayment of the real estate transfer tax imposed by this article:\n (a) The state of New York, or any of its agencies, instrumentalities,\npolitical subdivisions, or public corporations (including a public\ncorpor…
N.Y. Tax Law § 1439-E*3 Exemptions
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* § 1439-e. Exemptions. 1. The following shall be exempt from the\npayment of the real estate transfer tax imposed by this article:\n (a) The state of New York, or any of its agencies, instrumentalities,\npolitical subdivisions, or public corporations (including a public\ncorpor…
N.Y. Tax Law § 1439-EE Exemptions
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* § 1439-ee. Exemptions. 1. The following shall be exempt from the\npayment of the real estate transfer tax imposed by this article:\n (a) The state of New York, or any of its agencies, instrumentalities,\npolitical subdivisions, or public corporations (including a public\ncorpo…
N.Y. Tax Law § 1439-EEE Exemptions
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* § 1439-eee. Exemptions. 1. The following shall be exempt from the\npayment of the real estate transfer tax imposed by this article:\n (a) The state of New York, or any of its agencies, instrumentalities,\npolitical subdivisions, or public corporations (including a public\ncorp…
N.Y. Tax Law § 1439-EEE*2 Exemptions
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* § 1439-eee. Exemptions. 1. The following shall be exempt from the\npayment of the real estate transfer tax imposed by this article:\n (a) The state of New York, or any of its agencies, instrumentalities,\npolitical subdivisions, or public corporations (including a public\ncorp…
N.Y. Tax Law § 1439-F Credit
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* § 1439-f. Credit. 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 contract…
N.Y. Tax Law § 1439-F*2 Credit
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* § 1439-f. Credit. A grantee shall be allowed a credit against the\ntax due on a conveyance of real property to the extent tax was paid by\nsuch grantee 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 contract…
N.Y. Tax Law § 1439-F*3 Credit
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* § 1439-f. Credit. A grantee shall be allowed a credit against the\ntax due on a conveyance of real property to the extent tax was paid by\nsuch grantee 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 contract…
N.Y. Tax Law § 1439-FF Credit
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* § 1439-ff. Credit. A grantee shall be allowed a credit against the\ntax due on a conveyance of real property to the extent tax was paid by\nsuch grantee 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 § 1439-FFF Credit
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* § 1439-fff. Credit. A grantee shall be allowed a credit against the\ntax due on a conveyance of real property to the extent tax was paid by\nsuch grantee 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 contra…
N.Y. Tax Law § 1439-FFF*2 Credit
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* § 1439-fff. Credit. A grantee shall be allowed a credit against the\ntax due on a conveyance of real property to the extent tax was paid by\nsuch grantee 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 contra…
N.Y. Tax Law § 1439-G Cooperative housing corporation transfers
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* § 1439-g. Cooperative housing corporation transfers. 1.\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision two of section fourteen hundred thirty-nine-a of this\narticle or anything to the contrary contained in subdivision five of\nsection four…
N.Y. Tax Law § 1439-G*2 Cooperative housing corporation transfers
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* § 1439-g. Cooperative housing corporation transfers. 1.\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision two of section fourteen hundred thirty-nine-a of this\narticle or anything to the contrary contained in subdivision five of\nsection four…
N.Y. Tax Law § 1439-G*3 Cooperative housing corporation transfers
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* § 1439-g. Cooperative housing corporation transfers. 1.\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision two of section fourteen hundred thirty-nine-a of this\narticle or anything to the contrary contained in subdivision five of\nsection four…
N.Y. Tax Law § 1439-GG Cooperative housing corporation transfers
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* § 1439-gg. Cooperative housing corporation transfers. 1.\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision two of section fourteen hundred thirty-nine-aa of this\narticle or anything to the contrary contained in subdivision five of\nsection fo…
N.Y. Tax Law § 1439-GGG Cooperative housing corporation transfers
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* § 1439-ggg. Cooperative housing corporation transfers. 1.\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision two of section fourteen hundred thirty-nine-aaa of this\narticle or anything to the contrary contained in subdivision five of\nsection …
N.Y. Tax Law § 1439-GGG*2 Cooperative housing corporation transfers
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* § 1439-ggg. Cooperative housing corporation transfers. 1.\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision two of section fourteen hundred thirty-nine-aaa of this\narticle or anything to the contrary contained in subdivision five of\nsection …
N.Y. Tax Law § 1439-H Designation of agents
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* § 1439-h. 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…
N.Y. Tax Law § 1439-H*2 Designation of agents
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* § 1439-h. Designation of agents. The treasurer is authorized to\ndesignate the recording officer to act as his or her agent for purposes\nof collecting the tax authorized by this article. The treasurer shall\nprovide for the manner in which such person may be designated as his…
N.Y. Tax Law § 1439-H*3 Designation of agents
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* § 1439-h. Designation of agents. The treasurer is authorized to\ndesignate the recording officer to act as his or her agent for purposes\nof collecting the tax authorized by this article. The treasurer shall\nprovide for the manner in which such person may be designated as his…
N.Y. Tax Law § 1439-HH Designation of agents
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* § 1439-hh. Designation of agents. The treasurer is authorized to\ndesignate the recording officer to act as his or her agent for purposes\nof collecting the tax authorized by this article. The treasurer shall\nprovide for the manner in which such person may be designated as hi…
N.Y. Tax Law § 1439-HHH Designation of agents
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* § 1439-hhh. Designation of agents. The treasurer is authorized to\ndesignate the recording officer to act as their 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 their\…
N.Y. Tax Law § 1439-HHH*2 Designation of agents
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* § 1439-hhh. Designation of agents. The treasurer is authorized to\ndesignate the recording officer to act as the treasurer's agent for\npurposes of collecting the tax authorized by this article. The treasurer\nshall provide for the manner in which the recording officer may be\…
N.Y. Tax Law § 1439-I Liability of recording officer
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* § 1439-i. Liability of recording officer. A recording officer shall\nnot be liable for any inaccuracy in the amount of tax imposed pursuant\nto this article that he or she shall collect so long as he or she shall\ncompute and collect such tax on the amount of consideration or …
N.Y. Tax Law § 1439-I*2 Liability of recording officer
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* § 1439-i. Liability of recording officer. A recording officer shall\nnot be liable for any inaccuracy in the amount of tax imposed pursuant\nto this article that he or she shall collect so long as he or she shall\ncompute and collect such tax on the amount of consideration or …
N.Y. Tax Law § 1439-I*3 Liability of recording officer
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* § 1439-i. Liability of recording officer. A recording officer shall\nnot be liable for any inaccuracy in the amount of tax imposed pursuant\nto this article that he or she shall collect so long as he or she shall\ncompute and collect such tax on the amount of consideration or …
N.Y. Tax Law § 1439-II Liability of recording officer
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* § 1439-ii. Liability of recording officer. A recording officer shall\nnot be liable for any inaccuracy in the amount of tax imposed pursuant\nto this article that he or she shall collect so long as he or she shall\ncompute and collect such tax on the amount of consideration or…
N.Y. Tax Law § 1439-III Liability of recording officer
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* § 1439-iii. Liability of recording officer. A recording officer\nshall not be liable for any inaccuracy in the amount of tax imposed\npursuant to this article that they shall collect so long as they shall\ncompute and collect such tax on the amount of consideration or the valu…
N.Y. Tax Law § 1439-III*2 Liability of recording officer
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* § 1439-iii. Liability of recording officer. A recording officer\nshall not be liable for any inaccuracy in the amount of tax imposed\npursuant to this article that such recording officer shall collect so\nlong as they shall compute and collect such tax on the amount of\nconsid…
N.Y. Tax Law § 1439-J Refunds
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* § 1439-j. 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,\npr…
N.Y. Tax Law § 1439-J*2 Refunds
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* § 1439-j. 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, he or she may cause such moneys to\nbe refunded pursuant to such requirements as he or she may prescr…
N.Y. Tax Law § 1439-J*3 Refunds
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* § 1439-j. 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, he or she may cause such moneys to\nbe refunded pursuant to such requirements as he or she may prescr…
N.Y. Tax Law § 1439-JJ Refunds
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* § 1439-jj. 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, he or she may cause such moneys to\nbe refunded pursuant to such requirements as he or she may presc…
N.Y. Tax Law § 1439-JJJ Refunds
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* § 1439-jjj. 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, they may cause such moneys to be\nrefunded pursuant to such requirements as they may prescribe, pro…
N.Y. Tax Law § 1439-JJJ*2 Refunds
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* § 1439-jjj. 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, the treasurer may cause such moneys\nto be refunded pursuant to such requirements as they may presc…
N.Y. Tax Law § 1439-K Deposit and disposition of revenue
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* § 1439-k. Deposit and disposition of revenue. All taxes collected or\nreceived by the treasurer or his or her 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 …
N.Y. Tax Law § 1439-K*2 Deposit and disposition of revenue
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* § 1439-k. Deposit and disposition of revenue. 1. All taxes,\npenalties and interest imposed by the town under the authority of\nsection fourteen hundred thirty-nine-b of this article, which are\ncollected by the treasurer or his or her agents, shall be deposited in a\nsingle t…