Title TAX, Tax

§ 1449-p. 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…

* § 1449-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…

§ 1449-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 in…

* § 1449-pppp. 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…

§ 1449-ppppp. 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 …

§ 1449-pppppp. Foreclosure. 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 interest or…

* § 1449-ppppppp. Foreclosure. 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 interest…

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

§ 1449-r. Apportionment. The local law adopted by the legislative body\nof the county of Broome shall provide for a method of apportionment for\ndetermining the amount of tax due whenever the real property or interest\ntherein is situated within and without the county of Broome.…

§ 1449-s. Miscellaneous. The local law adopted by the legislative body of the county of Broome 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 th…

§ 1449-t. Returns to be secret. (a) 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 Broome or any person engaged or retained by such county on an independent contr…

§ 1449-u. 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…

* § 1450-a. 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, corporation…

* § 1450-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…

* § 1450-b. Imposition of tax. Notwithstanding any other provisions of\nlaw to the contrary, the town of Copake, acting through its town board,\nis hereby authorized and empowered to adopt a local law imposing in such\ntown a tax on each conveyance of real property or interest t…

* § 1450-bb. Imposition of tax. Notwithstanding any other provisions of law to the contrary, the town of Clarkstown, acting through its town board, is hereby authorized and empowered to adopt a local law imposing in such town a tax on each conveyance of real property or interest…

* § 1450-c. 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 t…

* § 1450-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 …

* § 1450-d. 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 has…

* § 1450-dd. 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 ha…

* § 1450-e. Exemptions. 1. The following shall be exempt from the\npayment of the real estate transfer tax imposed by this article:\n (a) The state of New York, or any of its agencies, instrumentalities,\npolitical subdivisions, or public corporations (including a public\ncorpor…

* § 1450-ee. Exemptions. 1. The following shall be exempt from the payment of the real estate transfer tax imposed by this article: (a) The state of New York, or any of its agencies, instrumentalities, political subdivisions, or public corporations (including a public corporatio…

* § 1450-f. 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 to…

* § 1450-ff. 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 t…

* § 1450-g. Cooperative housing corporation transfers. 1. Notwithstanding the definition of "controlling interest" contained in subdivision two of section fourteen hundred fifty-a of this article or anything to the contrary contained in subdivision five of section fourteen hundr…

* § 1450-gg. Cooperative housing corporation transfers. 1. Notwithstanding the definition of "controlling interest" contained in subdivision two of section fourteen hundred fifty-aa of this article or anything to the contrary contained in subdivision five of section fourteen hun…

* § 1450-h. Designation of agents. The treasurer is authorized to designate the recording officer to act as their 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 their agent…

* § 1450-hh. Designation of agents. The treasurer is authorized to designate the recording officer to act as their 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 their agen…

* § 1450-i. 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 they shall collect so long as they shall compute and collect such tax on the amount of consideration or the value of …

* § 1450-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 they shall collect so long as they shall compute and collect such tax on the amount of consideration or the value of…

* § 1450-j. 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, they may cause such moneys to be refunded pursuant to such requirements as they may prescribe, provided…

* § 1450-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, they may cause such moneys to be refunded pursuant to such requirements as they may prescribe, provide…

* § 1450-k. Deposit and disposition of revenue. 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred fifty-b of this article, which are collected by the treasurer or their agents, shall be deposited in a single trust fund for t…

* § 1450-kk. Deposit and disposition of revenue. 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred fifty-bb of this article, which are collected by the treasurer or their agents, shall be deposited in a single trust fund for…

* § 1450-l. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred fifty-c of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article seventy-e…

* § 1450-ll. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred fifty-cc of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article seventy…

* § 1450-m. Apportionment. A local law adopted by the town of Copake, 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 Repealed…

* § 1450-mm. Apportionment. A local law adopted by the town of Clarkstown, 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 Rep…

* § 1450-n. Miscellaneous. A local law adopted by the town of Copake, 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 determinat…

* § 1450-nn. Miscellaneous. A local law adopted by the town of Clarkstown, 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 deter…

* § 1450-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…

* § 1450-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…

* § 1450-p. Foreclosure proceedings. Where the conveyance consists of\ntransfer 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…

* § 1450-pp. Foreclosure proceedings. Where the conveyance consists of 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 int…

§ 15. QEZE credit for real property taxes. (a) Allowance of credit. A taxpayer which is a qualified empire zone enterprise (QEZE), or which is a sole proprietor of a QEZE or a member of a partnership which is a QEZE, and which is subject to tax under article nine-A, twenty-two o…

Section 1500. General definitions. The following words, as used in this article, shall have the meanings hereinafter set forth. (a) The term "insurance corporation" includes a corporation, association, joint stock company or association, person, society, aggregation or partnersh…

§ 1501. Imposition of tax. (a) Every domestic insurance corporation and every foreign or alien insurance corporation, for the privilege of exercising its corporate franchise, or of doing business, or of employing capital, or of owning or leasing property in this state in a corpo…

§ 1502. Computation of tax. (a) The tax imposed under section fifteen hundred one shall be the greatest of: (1) for taxable years beginning before July first, two thousand, nine percent of the taxpayer's entire net income, or portion thereof allocated within this state, for the …

§ 1502-a. Tax on non-life insurance corporations. In lieu of the tax imposed by section fifteen hundred one of this article, every domestic insurance corporation, every foreign insurance corporation and every alien insurance corporation, other than such corporations transacting …

§ 1502-b. Computation of tax for captive insurance companies. (a) In lieu of the taxes and tax surcharge imposed by sections fifteen hundred one, fifteen hundred two-a, fifteen hundred five-a, and fifteen hundred ten of this article, every captive insurance company licensed by t…