Title TAX, Tax

* § 1449-hhhhhhh. 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 age…

§ 1449-i. 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…

* § 1449-ii. 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 th…

§ 1449-iii. 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 shall collect so long as he shall compute and collect such tax on the amount of consideration or the value of the …

* § 1449-iiii. 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 …

§ 1449-iiiii. 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 shall collect so long as he shall compute and collect such tax on the amount of consideration or the value of th…

§ 1449-iiiiii. 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 …

* § 1449-iiiiiii. 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 shall collect so long as he shall compute and collect such tax on the amount of consideration or the value o…

§ 1449-j. 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 agreement…

* § 1449-jj. 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 rules and regulations he or she may pr…

§ 1449-jjj. 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, provid…

* § 1449-jjjj. 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 rules and regulations he or she may …

§ 1449-jjjjj. 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, prov…

§ 1449-jjjjjj. 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, pro…

* § 1449-jjjjjjj. 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, …

§ 1449-k. Credit. A grantor shall be allowed a credit against the tax\ndue on a conveyance of real property to the extent tax was paid by such\ngrantor on a prior creation of a leasehold of all or a portion of the\nsame real property or on the granting of an option or contract t…

* § 1449-kk. Deposit and disposition of revenue. 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred forty-nine-bb of this article, which are collected by the treasurer or his or her agents, shall be deposited in a single trus…

§ 1449-kkk. 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 leg…

* § 1449-kkkk. Deposit and disposition of revenue. 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred forty-nine-bbbb of this article, which are collected by the treasurer or his or her agents, shall be deposited in a single …

§ 1449-kkkkk. 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 l…

§ 1449-kkkkkk. Deposit and disposition of revenue. All taxes collected or received by the treasurer or his or her 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 …

* § 1449-kkkkkkk. 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 t…

§ 1449-l. Cooperative housing corporation transfers. 1.\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision two of section fourteen hundred forty-nine-f of this article\nor anything to the contrary contained in subdivision five of section\nfourtee…

* § 1449-ll. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred forty-nine-cc of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article se…

§ 1449-lll. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred forty-nine-ccc of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article se…

* § 1449-llll. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred forty-nine-cccc of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under articl…

§ 1449-lllll. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred forty-nine-ccccc of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under articl…

§ 1449-llllll. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred forty-nine-cccccc of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under arti…

* § 1449-lllllll. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred forty-nine-ccccccc of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under …

§ 1449-m. 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…

* § 1449-mm. Apportionment. A local law adopted by any town in the Peconic Bay region, 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 to…

§ 1449-mmm. Apportionment. The local law adopted by the legislative body of the county of Nassau 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 Nassau. …

* § 1449-mmmm. Apportionment. A local law adopted by the town of Warwick, 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…

§ 1449-mmmmm. Apportionment. The local law adopted by the legislative body of the county of Tompkins 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 Tomp…

§ 1449-mmmmmm. Apportionment. The local law adopted by the legislative body of the county of Madison 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 Madi…

* § 1449-mmmmmmm. Apportionment. The local law adopted by the legislative body of the county of Cortland 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 …

§ 1449-n. 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 shall collect so long as he shall compute and collect such tax on the amount of consideration or the value of the in…

* § 1449-nn. Miscellaneous. 1. A local law adopted by any town in the Peconic Bay region, pursuant to this article, may contain such other provisions as the town deems necessary for the proper administration and enforcement of the tax imposed pursuant to this article, including …

§ 1449-nnn. Miscellaneous. The local law adopted by the legislative body of the county of Nassau 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 …

* § 1449-nnnn. Miscellaneous. A local law adopted by the town of Warwick, 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…

§ 1449-nnnnn. Miscellaneous. The local law adopted by the legislative body of the county of Tompkins 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 concern…

§ 1449-nnnnnn. Miscellaneous. The local law adopted by the legislative body of the county of Madison 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 concern…

* § 1449-nnnnnnn. Miscellaneous. The local law adopted by the legislative body of the county of Cortland 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 con…

§ 1449-o. 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…

* § 1449-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…

§ 1449-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 of Nassau or any person engaged or retained by such county on an independent cont…

* § 1449-oooo. 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 b…

§ 1449-ooooo. 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 Tompkins or any person engaged or retained by such county on an independent …

§ 1449-oooooo. 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 Madison or any person engaged or retained by such county on an independent …

* § 1449-ooooooo. 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 Cortland or any person engaged or retained by such county on an independ…