™Your Policy Risk Impact Agent
0 chapters · 1,429 sections in this title.
N.Y. Tax Law § 1439-K*3 Deposit and disposition of revenue
2.9K chars
* § 1439-k. Deposit and disposition of revenue. 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred thirty-nine-b of this article, which are collected by the treasurer or his or her agents, shall be deposited in a single trust…
N.Y. Tax Law § 1439-KK Deposit and disposition of revenue
2.9K chars
* § 1439-kk. Deposit and disposition of revenue. 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred thirty-nine-bb of this article, which are collected by the treasurer or his or her agents, shall be deposited in a single tru…
N.Y. Tax Law § 1439-KKK Deposit and disposition of revenue
2.9K chars
* § 1439-kkk. Deposit and disposition of revenue. 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred thirty-nine-bbb of this article, which are collected by the treasurer or their agents, shall be deposited in a single trust …
N.Y. Tax Law § 1439-KKK*2 Deposit and disposition of revenue
2.9K chars
* § 1439-kkk. Deposit and disposition of revenue. 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred thirty-nine-bbb of this article, which are collected by the treasurer or the treasurer's agents, shall be deposited in a sin…
N.Y. Tax Law § 1439-L Judicial review
2.6K chars
* § 1439-l. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred thirty-nine-c of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article sev…
N.Y. Tax Law § 1439-L*2 Judicial review
2.6K chars
* § 1439-l. Judicial review. 1. Any final determination of the amount\nof any tax payable under section fourteen hundred thirty-nine-c of this\narticle shall be reviewable for error, illegality or unconstitutionality\nor any other reason whatsoever by a proceeding under article\…
N.Y. Tax Law § 1439-L*3 Judicial review
2.6K chars
* § 1439-l. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred thirty-nine-c of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article sev…
N.Y. Tax Law § 1439-LL Judicial review
2.6K chars
* § 1439-ll. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred thirty-nine-cc of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article s…
N.Y. Tax Law § 1439-LLL Judicial review
2.6K chars
* § 1439-lll. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred thirty-nine-ccc of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article…
N.Y. Tax Law § 1439-LLL*2 Judicial review
2.6K chars
* § 1439-lll. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred thirty-nine-ccc of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article…
N.Y. Tax Law § 1439-M Apportionment
0.3K chars
* § 1439-m. Apportionment. The local law adopted by the legislative body of the county of Columbia 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 county of Columb…
N.Y. Tax Law § 1439-M*2 Apportionment
0.3K chars
* § 1439-m. Apportionment. A local law adopted by the town of Chatham,\npursuant to this article, shall provide for a method of apportionment\nfor determining the amount of tax due whenever the real property or\ninterest therein is situated within and without the town.\n * NB Re…
N.Y. Tax Law § 1439-M*3 Apportionment
0.3K chars
* § 1439-m. Apportionment. A local law adopted by the town of Fishkill, 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 § 1439-MM Apportionment
0.3K chars
* § 1439-mm. Apportionment. A local law adopted by the town of Northeast, 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 Repe…
N.Y. Tax Law § 1439-MMM Apportionment
0.3K chars
* § 1439-mmm. Apportionment. A local law adopted by the town of Chester, 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 Repea…
N.Y. Tax Law § 1439-MMM*2 Apportionment
0.3K chars
* § 1439-mmm. Apportionment. A local law adopted by the town of Orangetown, 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 Re…
N.Y. Tax Law § 1439-N Miscellaneous
0.7K chars
* § 1439-n. Miscellaneous. The local law adopted by the legislative body of the county of Columbia may contain such other provisions as such legislative body deems necessary for the proper administration of the tax imposed pursuant to this article, including provisions concernin…
N.Y. Tax Law § 1439-N*2 Miscellaneous
0.7K chars
* § 1439-n. Miscellaneous. A local law adopted by the town of Chatham,\npursuant to this article, may contain such other provisions as the town\ndeems necessary for the proper administration of the tax imposed\npursuant to this article, including provisions concerning the\ndeter…
N.Y. Tax Law § 1439-N*3 Miscellaneous
0.7K chars
* § 1439-n. Miscellaneous. A local law adopted by the town of Fishkill, 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 § 1439-NN Miscellaneous
0.7K chars
* § 1439-nn. Miscellaneous. A local law adopted by the town of Northeast, 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 determ…
N.Y. Tax Law § 1439-NNN Miscellaneous
0.7K chars
* § 1439-nnn. Miscellaneous. A local law adopted by the town of Chester, 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 determi…
N.Y. Tax Law § 1439-NNN*2 Miscellaneous
0.7K chars
* § 1439-nnn. Miscellaneous. A local law adopted by the town of Orangetown, 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 dete…
N.Y. Tax Law § 1439-O Returns to be secret
2.4K chars
* § 1439-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 of Columbia or any person engaged or retained by such county on an independent co…
N.Y. Tax Law § 1439-O*2 Returns to be secret
2.4K chars
* § 1439-o. Returns to be secret. 1. 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 the county or town,\nincluding any person engaged or retained on an independent contract\n…
N.Y. Tax Law § 1439-O*3 Returns to be secret
2.4K chars
* § 1439-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 § 1439-OO Returns to be secret
2.4K chars
* § 1439-oo. 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 bas…
N.Y. Tax Law § 1439-OOO Returns to be secret
2.4K chars
* § 1439-ooo. 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 ba…
N.Y. Tax Law § 1439-OOO*2 Returns to be secret
2.4K chars
* § 1439-ooo. 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 ba…
N.Y. Tax Law § 1439-P Foreclosure proceedings
0.5K chars
* § 1439-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-P*2 Foreclosure proceedings
0.5K chars
* § 1439-p. Foreclosure proceedings. Where the conveyance consists of\na transfer 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…
N.Y. Tax Law § 1439-P*3 Foreclosure proceedings
0.5K chars
* § 1439-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-PP Foreclosure proceedings
0.4K chars
* § 1439-pp. 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 i…
N.Y. Tax Law § 1439-PPP Foreclosure proceedings
0.5K chars
* § 1439-ppp. 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 …
N.Y. Tax Law § 1439-PPP*2 Foreclosure proceedings
0.5K chars
* § 1439-ppp. 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 …
N.Y. Tax Law § 1448-G Definitions
6.9K chars
§ 1448-g. Definitions. When used in this article, unless otherwise expressly stated: 1. "Person" means an individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or re…
N.Y. Tax Law § 1448-H Imposition of tax
1.0K chars
§ 1448-h. Imposition of tax. Notwithstanding any other provisions of law to the contrary, the county of Essex, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax on each conveyance of real pro…
N.Y. Tax Law § 1448-I Payment of tax
1.7K chars
§ 1448-i. 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 the…
N.Y. Tax Law § 1448-J Liability for tax
0.9K chars
§ 1448-j. 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 ha…
N.Y. Tax Law § 1448-K Exemptions
2.6K chars
§ 1448-k. 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 agre…
N.Y. Tax Law § 1448-L Credit
0.8K chars
§ 1448-l. 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 § 1448-M Cooperative housing corporation transfers
3.5K chars
§ 1448-m. Cooperative housing corporation transfers. 1. Notwithstanding the definition of "controlling interest" contained in subdivision two of section fourteen hundred forty-eight-g of this article or anything to the contrary contained in subdivision five of section fourteen h…
N.Y. Tax Law § 1448-N Designation of agents
0.5K chars
§ 1448-n. Designation of agents. The treasurer is authorized to designate the recording officer to act as its 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 its agent subje…
N.Y. Tax Law § 1448-O Liability of recording officer
0.4K chars
§ 1448-o. 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 v…
N.Y. Tax Law § 1448-P Refunds
0.4K chars
§ 1448-p. 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, it may cause such moneys to be refunded pursuant to such rules and regulations it may prescribe, provided…
N.Y. Tax Law § 1448-Q Deposit and disposition of revenue
1.2K chars
§ 1448-q. Deposit and disposition of revenue. All taxes collected or received by the treasurer or his duly authorized agent under the provisions of the local law enacted pursuant to this article shall be deposited in accordance with provisions of a local law adopted by the legis…
N.Y. Tax Law § 1448-R Judicial review
2.5K chars
§ 1448-r. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred forty-eight-i of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article seven…
N.Y. Tax Law § 1448-S Apportionment
0.3K chars
§ 1448-s. Apportionment. The local law adopted by the legislative body of the county of Essex 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 county of Essex.
N.Y. Tax Law § 1448-T Miscellaneous
0.6K chars
§ 1448-t. Miscellaneous. The local law adopted by the legislative body of the county of Essex may contain such other provisions as such legislative body deems necessary for the proper administration of the tax imposed pursuant to this article, including provisions concerning the…
N.Y. Tax Law § 1448-U Returns to be secret
2.4K chars
§ 1448-u. 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 of Essex or any person engaged or retained by such county on an independent contrac…
N.Y. Tax Law § 1448-V Foreclosure proceedings
0.4K chars
§ 1448-v. 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 inte…