Title TAX, Tax

* § 1449-hhhhhhh. Designation of agents. The treasurer is authorized\nto designate 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\…

§ 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\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…

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

* § 1449-iiii. 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 he or she shall collect so long as he or\nshe shall compute and collect such tax on the amount of consideration …

§ 1449-iiiii. 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 he shall collect so long as he shall\ncompute and collect such tax on the amount of consideration or the value\no…

§ 1449-iiiiii. 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 he or she shall collect so long as he or\nshe shall compute and collect such tax on the amount of consideration …

* § 1449-iiiiiii. 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 he shall collect so long as he shall\ncompute and collect such tax on the amount of consideration or the valu…

§ 1449-j. 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…

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

§ 1449-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, it may cause such moneys to be\nrefunded pursuant to such rules and regulations it may prescribe,\npr…

* § 1449-jjjj. Refunds. Whenever the treasurer shall determine that\nany moneys received under the provisions of the local law enacted\npursuant to this article were paid in error, he or she may cause such\nmoneys to be refunded pursuant to such rules and regulations he or she\n…

§ 1449-jjjjj. 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,\n…

§ 1449-jjjjjj. Refunds. Whenever the treasurer shall determine that\nany moneys received under the provisions of the local law enacted\npursuant to this article were paid in error, it may cause such moneys to\nbe refunded pursuant to such rules and regulations it may prescribe,\…

* § 1449-jjjjjjj. Refunds. Whenever the treasurer shall determine that\nany moneys received under the provisions of the local law enacted\npursuant to this article were paid in error, it may cause such moneys to\nbe refunded pursuant to such rules and regulations it may prescrib…

§ 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,\npenalties and interest imposed by the town under the authority of\nsection fourteen hundred forty-nine-bb of this article, which are\ncollected by the treasurer or his or her agents, shall be deposited in a\nsingle …

§ 1449-kkk. Deposit and disposition of revenue. All taxes collected or\nreceived by the treasurer or his 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 by the\…

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

§ 1449-kkkkk. Deposit and disposition of revenue. All taxes collected\nor received by the treasurer or his 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 by th…

§ 1449-kkkkkk. Deposit and disposition of revenue. All taxes collected\nor received by the treasurer or his or her duly authorized agent under\nthe provisions of the local law enacted pursuant to this article shall\nbe deposited in accordance with provisions of a local law adopt…

* § 1449-kkkkkkk. Deposit and disposition of revenue. All taxes\ncollected or received by the treasurer or his duly authorized agent\nunder the provisions of the local law enacted pursuant to this article\nshall be deposited in accordance with provisions of a local law adopted\n…

§ 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\nof any tax payable under section fourteen hundred forty-nine-cc of this\narticle shall be reviewable for error, illegality or unconstitutionality\nor any other reason whatsoever by a proceeding under article…

§ 1449-lll. Judicial review. 1. Any final determination of the amount\nof any tax payable under section fourteen hundred forty-nine-ccc of this\narticle shall be reviewable for error, illegality or unconstitutionality\nor any other reason whatsoever by a proceeding under article…

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

§ 1449-lllll. Judicial review. 1. Any final determination of the\namount of any tax payable under section fourteen hundred\nforty-nine-ccccc of this article shall be reviewable for error,\nillegality or unconstitutionality or any other reason whatsoever by a\nproceeding under ar…

§ 1449-llllll. Judicial review. 1. Any final determination of the\namount of any tax payable under section fourteen hundred\nforty-nine-cccccc of this article shall be reviewable for error,\nillegality or unconstitutionality or any other reason whatsoever by a\nproceeding under …

* § 1449-lllllll. Judicial review. 1. Any final determination of the\namount of any tax payable under section fourteen hundred\nforty-nine-ccccccc of this article shall be reviewable for error,\nillegality or unconstitutionality or any other reason whatsoever by a\nproceeding un…

§ 1449-m. 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 s…

* § 1449-mm. Apportionment. A local law adopted by any town in the\nPeconic Bay region, pursuant to this article, shall provide for a method\nof apportionment for determining the amount of tax due whenever the real\nproperty or interest therein is situated within and without the…

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

* § 1449-mmmm. Apportionment. A local law adopted by the town of\nWarwick, pursuant to this article, shall provide for a method of\napportionment for determining the amount of tax due whenever the real\nproperty or interest therein is situated within and without the town.\n * NB…

§ 1449-mmmmm. Apportionment. The local law adopted by the legislative\nbody of the county of Tompkins shall provide for a method of\napportionment for determining the amount of tax due whenever the real\nproperty or interest therein is situated within and without the county\nof …

§ 1449-mmmmmm. Apportionment. The local law adopted by the legislative\nbody of the county of Madison shall provide for a method of\napportionment for determining the amount of tax due whenever the real\nproperty or interest therein is situated within and without the county\nof …

* § 1449-mmmmmmm. Apportionment. The local law adopted by the\nlegislative body of the county of Cortland shall provide for a method of\napportionment for determining the amount of tax due whenever the real\nproperty or interest therein is situated within and without the county\…

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

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

§ 1449-nnn. Miscellaneous. The local law adopted by the legislative\nbody of the county of Nassau may contain such other provisions as such\nlegislative body deems necessary for the proper administration of the\ntax imposed pursuant to this article, including provisions concerni…

* § 1449-nnnn. Miscellaneous. A local law adopted by the town of\nWarwick, pursuant to this article, may contain such other provisions as\nthe town deems necessary for the proper administration of the tax\nimposed pursuant to this article, including provisions concerning the\nde…

§ 1449-nnnnn. Miscellaneous. The local law adopted by the legislative\nbody of the county of Tompkins may contain such other provisions as such\nlegislative body deems necessary for the proper administration of the\ntax imposed pursuant to this article, including provisions conc…

§ 1449-nnnnnn. Miscellaneous. The local law adopted by the legislative\nbody of the county of Madison may contain such other provisions as such\nlegislative body deems necessary for the proper administration of the\ntax imposed pursuant to this article, including provisions conc…

* § 1449-nnnnnnn. Miscellaneous. The local law adopted by the\nlegislative body of the county of Cortland may contain such other\nprovisions as such legislative body deems necessary for the proper\nadministration of the tax imposed pursuant to this article, including\nprovisions…

§ 1449-o. 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,\nprov…

* § 1449-oo. 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\…

§ 1449-ooo. 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 of Nassau or any\nperson engaged or retained by such county on an independent c…

* § 1449-oooo. Returns to be secret. 1. Except in accordance with\nproper judicial order or as otherwise provided by law, it shall be\nunlawful for the treasurer or any officer or employee of the county or\ntown, including any person engaged or retained on an independent\ncontra…

§ 1449-ooooo. Returns to be secret. 1. Except in accordance with\nproper judicial order or as otherwise provided by law, it shall be\nunlawful for the treasurer or any officer or employee of the county of\nTompkins or any person engaged or retained by such county on an\nindepend…

§ 1449-oooooo. Returns to be secret. 1. Except in accordance with\nproper judicial order or as otherwise provided by law, it shall be\nunlawful for the treasurer or any officer or employee of the county of\nMadison or any person engaged or retained by such county on an\nindepend…

* § 1449-ooooooo. Returns to be secret. 1. Except in accordance with\nproper judicial order or as otherwise provided by law, it shall be\nunlawful for the treasurer or any officer or employee of the county of\nCortland or any person engaged or retained by such county on an\ninde…