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 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 § 1449-AAA Definitions
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§ 1449-aaa. 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 …
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 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 o…
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 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 fiducia…
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 law to the contrary, the county of Nassau, 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 …
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 provisions of law to the contrary, the county of Cortland, 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 …
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 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 …
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 pursuant to this article shall be paid to the treasurer or the recording officer acting as the agent of the treasurer. Such tax shall be paid at the same time as the real estate transfer tax imposed by article t…
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 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 a…
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 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…
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 pursuant to this article shall be paid to the treasurer or the recording officer acting as the agent of the treasurer. Such tax shall be paid at the same time as the real estate transfer tax imposed by articl…
N.Y. Tax Law § 1449-CCCCCCC Payment of tax
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* § 1449-ccccccc. 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. Such tax shall be paid at the same time as the real estate transfer tax imposed by art…
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 be paid by the grantor. If the grantor has failed to pay the tax imposed pursuant to this article or if the grantor is exempt from such tax, the grantee shall have the duty to pay the tax. Where the grantee has…
N.Y. Tax Law § 1449-DDDD Liability for tax
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* § 1449-dddd. 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 …
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 be paid by the grantor. If the grantor has failed to pay the tax imposed pursuant to this article or if the grantor is exempt from such tax, the grantee shall have the duty to pay the tax. Where the grantee h…
N.Y. Tax Law § 1449-DDDDDD Liability for tax
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§ 1449-dddddd. Liability for tax. 1. The real estate transfer tax shall be paid by the grantor. If the grantor has failed to pay the tax imposed pursuant to this article or if the grantor is exempt from such tax, the grantee shall have the duty to pay the tax. Where the grantee …
N.Y. Tax Law § 1449-DDDDDDD Liability for tax
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* § 1449-ddddddd. Liability for tax. 1. The real estate transfer tax shall be paid by the grantor. If the grantor has failed to pay the tax imposed pursuant to this article or if the grantor is exempt from such tax, the grantee shall have the duty to pay the tax. Where the grant…
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 payment of the real estate transfer tax: (a) The state of New York, or any of its agencies, instrumentalities, political subdivisions, or public corporations (including a public corporation created pursuant to agree…
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 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…
N.Y. Tax Law § 1449-FFFF Credit
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* § 1449-ffff. 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…
N.Y. Tax Law § 1449-FFFFF Credit
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§ 1449-fffff. 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 …
N.Y. Tax Law § 1449-FFFFFF Credit
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§ 1449-ffffff. 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…
N.Y. Tax Law § 1449-FFFFFFF Credit
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* § 1449-fffffff. 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 contr…
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. Notwithstanding the definition of "controlling interest" contained in subdivision two of section fourteen hundred forty-nine-aa of this article or anything to the contrary contained in subdivision five of section fourtee…
N.Y. Tax Law § 1449-GGG Cooperative housing corporation transfers
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§ 1449-ggg. Cooperative housing corporation transfers. 1. Notwithstanding the definition of "controlling interest" contained in subdivision two of section fourteen hundred forty-nine-aaa of this article or anything to the contrary contained in subdivision five of section fourtee…
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. Notwithstanding the definition of "controlling interest" contained in subdivision two of section fourteen hundred forty-nine-aaaaa of this article or anything to the contrary contained in subdivision five of section fou…
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. Notwithstanding the definition of "controlling interest" contained in subdivision two of section fourteen hundred forty-nine-aaaaaaa of this article or anything to the contrary contained in subdivision five of secti…
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 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 o…
N.Y. Tax Law § 1449-HHH Designation of agents
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§ 1449-hhh. 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 sub…
N.Y. Tax Law § 1449-HHHH Designation of agents
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* § 1449-hhhh. 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…
N.Y. Tax Law § 1449-HHHHH Designation of agents
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§ 1449-hhhhh. 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 s…
N.Y. Tax Law § 1449-HHHHHH Designation of agents
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§ 1449-hhhhhh. 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 …