0 chapters · 1,429 sections in this title.
N.Y. Tax Law § 1449-AA Definitions
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* § 1449-aa. 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, corpo…
N.Y. Tax Law § 1449-AAA Definitions
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§ 1449-aaa. 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 § 1449-AAAA Definitions
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* § 1449-aaaa. Definitions. When used in this article, unless\notherwise expressly stated, the following words and terms shall have the\nfollowing meanings:\n 1. "Person" means an individual, partnership, limited liability\ncompany, society, association, joint stock company, cor…
N.Y. Tax Law § 1449-AAAAA Definitions
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§ 1449-aaaaa. 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 fiduci…
N.Y. Tax Law § 1449-AAAAAA Definitions
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§ 1449-aaaaaa. Definitions. When used in this article, unless\notherwise expressly 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 fiduc…
N.Y. Tax Law § 1449-AAAAAAA Definitions
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* § 1449-aaaaaaa. Definitions. When used in this article, unless\notherwise expressly 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 fi…
N.Y. Tax Law § 1449-BB Imposition of tax
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* § 1449-bb. Imposition of tax. 1. Notwithstanding any other\nprovisions of law to the contrary, any town in the Peconic Bay region,\nacting through its town board, is hereby authorized and empowered to\nadopt a local law imposing in such town a tax on each conveyance of real\np…
N.Y. Tax Law § 1449-BBB Imposition of tax
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§ 1449-bbb. Imposition of tax. Notwithstanding any other provisions of\nlaw to the contrary, the county of Nassau, 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 re…
N.Y. Tax Law § 1449-BBBB Imposition of tax
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* § 1449-bbbb. Imposition of tax. Notwithstanding any other provisions\nof law to the contrary, the town of Warwick, 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 § 1449-BBBBB Imposition of tax
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§ 1449-bbbbb. Imposition of tax. Notwithstanding any other provisions\nof law to the contrary, the county of Tompkins, 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 o…
N.Y. Tax Law § 1449-BBBBBB Imposition of tax
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§ 1449-bbbbbb. Imposition of tax. Notwithstanding any other provisions\nof law to the contrary, the county of Madison, 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 o…
N.Y. Tax Law § 1449-BBBBBBB Imposition of tax
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* § 1449-bbbbbbb. Imposition of tax. Notwithstanding any other\nprovisions of law to the contrary, the county of Cortland, acting\nthrough its local legislative body, is hereby authorized and empowered\nto adopt and amend local laws imposing in such county a tax on each\nconveya…
N.Y. Tax Law § 1449-CC Payment of tax
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* § 1449-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 § 1449-CCC Payment of tax
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§ 1449-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. Such tax shall be paid at\nthe same time as the real estate transfer tax imposed by articl…
N.Y. Tax Law § 1449-CCCC Payment of tax
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* § 1449-cccc. 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 tim…
N.Y. Tax Law § 1449-CCCCC Payment of tax
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§ 1449-ccccc. 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 § 1449-CCCCCC Payment of tax
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§ 1449-cccccc. 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. Such tax shall be paid at\nthe same time as the real estate transfer tax imposed by art…
N.Y. Tax Law § 1449-CCCCCCC Payment of tax
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* § 1449-ccccccc. Payment of tax. 1. The real estate transfer tax\nimposed pursuant to this article shall be paid to the treasurer or the\nrecording officer acting as the agent of the treasurer. Such tax shall\nbe paid at the same time as the real estate transfer tax imposed by\…
N.Y. Tax Law § 1449-DD Liability for tax
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* § 1449-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 § 1449-DDD Liability for tax
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§ 1449-ddd. 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 § 1449-DDDD Liability for tax
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* § 1449-dddd. Liability for tax. 1. The real estate transfer tax\nshall be paid by the grantee. If the grantee has failed to pay the tax\nimposed pursuant to this article or if the grantee is exempt from such\ntax, the grantor shall have the duty to pay the tax. Where the grant…
N.Y. Tax Law § 1449-DDDDD Liability for tax
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§ 1449-ddddd. 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 grante…
N.Y. Tax Law § 1449-DDDDDD Liability for tax
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§ 1449-dddddd. Liability for tax. 1. The real estate transfer tax\nshall be paid by the grantor. If the grantor has failed to pay the tax\nimposed pursuant to this article or if the grantor is exempt from such\ntax, the grantee shall have the duty to pay the tax. Where the grant…
N.Y. Tax Law § 1449-DDDDDDD Liability for tax
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* § 1449-ddddddd. Liability for tax. 1. The real estate transfer tax\nshall be paid by the grantor. If the grantor has failed to pay the tax\nimposed pursuant to this article or if the grantor is exempt from such\ntax, the grantee shall have the duty to pay the tax. Where the gr…
N.Y. Tax Law § 1449-EE Exemptions
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* § 1449-ee. Exemptions. 1. The following shall be exempt from the\npayment of 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 …
N.Y. Tax Law § 1449-EEE Exemptions
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§ 1449-eee. 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 § 1449-EEEE Exemptions
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* § 1449-eeee. Exemptions. 1. The following shall be exempt from the\npayment of 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 pursuan…
N.Y. Tax Law § 1449-EEEEE Exemptions
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§ 1449-eeeee. Exemptions. 1. The following shall be exempt from\npayment of 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 …
N.Y. Tax Law § 1449-EEEEEE Exemptions
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§ 1449-eeeeee. Exemptions. 1. The following shall be exempt from\npayment of 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…
N.Y. Tax Law § 1449-EEEEEEE Exemptions
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* § 1449-eeeeeee. Exemptions. 1. The following shall be exempt from\npayment of 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…
N.Y. Tax Law § 1449-F Definitions
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§ 1449-f. 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 fiduciary …
N.Y. Tax Law § 1449-FF Credit
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* § 1449-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 § 1449-FFF Credit
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§ 1449-fff. 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 § 1449-FFFF Credit
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* § 1449-ffff. 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 contr…
N.Y. Tax Law § 1449-FFFFF Credit
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§ 1449-fffff. 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 contra…
N.Y. Tax Law § 1449-FFFFFF Credit
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§ 1449-ffffff. 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 contr…
N.Y. Tax Law § 1449-FFFFFFF Credit
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* § 1449-fffffff. Credit. A grantor shall be allowed a credit against\nthe tax due on a conveyance of real property to the extent tax was paid\nby such grantor on a prior creation of a leasehold of all or a portion\nof the same real property or on the granting of an option or co…
N.Y. Tax Law § 1449-G Imposition of tax
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§ 1449-g. Imposition of tax. Notwithstanding any other provisions of\nlaw to the contrary, the county of Broome, 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…
N.Y. Tax Law § 1449-GG Cooperative housing corporation transfers
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* § 1449-gg. Cooperative housing corporation transfers. 1.\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision two of section fourteen hundred forty-nine-aa of this\narticle or anything to the contrary contained in subdivision five of\nsection fou…
N.Y. Tax Law § 1449-GGG Cooperative housing corporation transfers
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§ 1449-ggg. Cooperative housing corporation transfers. 1.\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision two of section fourteen hundred forty-nine-aaa of this\narticle or anything to the contrary contained in subdivision five of\nsection fou…
N.Y. Tax Law § 1449-GGGG Cooperative housing corporation transfers
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* § 1449-gggg. Cooperative housing corporation transfers. 1.\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision two of section fourteen hundred forty-nine-aaaa of this\narticle or anything to the contrary contained in subdivision five of\nsection…
N.Y. Tax Law § 1449-GGGGG Cooperative housing corporation transfers
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§ 1449-ggggg. Cooperative housing corporation transfers. 1.\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision two of section fourteen hundred forty-nine-aaaaa of this\narticle or anything to the contrary contained in subdivision five of\nsection…
N.Y. Tax Law § 1449-GGGGGG Cooperative housing corporation transfers
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§ 1449-gggggg. Cooperative housing corporation transfers. 1.\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision two of section fourteen hundred forty-nine-aaaaaa of this\narticle or anything to the contrary contained in subdivision five of\nsecti…
N.Y. Tax Law § 1449-GGGGGGG Cooperative housing corporation transfers
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* § 1449-ggggggg. Cooperative housing corporation transfers. 1.\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision two of section fourteen hundred forty-nine-aaaaaaa of this\narticle or anything to the contrary contained in subdivision five of\ns…
N.Y. Tax Law § 1449-H Payment of tax
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§ 1449-h. 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 …
N.Y. Tax Law § 1449-HH Designation of agents
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* § 1449-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 § 1449-HHH Designation of agents
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§ 1449-hhh. 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 § 1449-HHHH Designation of agents
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* § 1449-hhhh. 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 …
N.Y. Tax Law § 1449-HHHHH Designation of agents
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§ 1449-hhhhh. 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\nage…
N.Y. Tax Law § 1449-HHHHHH Designation of agents
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§ 1449-hhhhhh. 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\nag…