Title TAX, Tax

§ 1449-p. 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\nl…

* § 1449-pp. Foreclosure proceedings. Where the conveyance consists of\na transfer 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 an…

§ 1449-ppp. Foreclosure proceedings. Where the conveyance consists of\na transfer 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…

* § 1449-pppp. Foreclosure proceedings. Where the conveyance consists\nof a transfer 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 …

§ 1449-ppppp. Foreclosure proceedings. Where the conveyance consists\nof a transfer 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 a…

§ 1449-pppppp. Foreclosure. Where the conveyance consists of a\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\ninteres…

* § 1449-ppppppp. Foreclosure. Where the conveyance consists of a\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\ninte…

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

§ 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\nof the county of Broome 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 concerning…

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

§ 1449-u. Foreclosure proceedings. Where the conveyance consists of a\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-a. 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, corpor…

* § 1450-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…

* § 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\nof law to the contrary, the town of Clarkstown, 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 inter…

* § 1450-c. 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 a…

* § 1450-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 …

* § 1450-d. 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 …

* § 1450-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…

* § 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\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\ncorpo…

* § 1450-f. 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 contract…

* § 1450-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…

* § 1450-g. Cooperative housing corporation transfers. 1.\nNotwithstanding the definition of "controlling interest" contained in\nsubdivision two of section fourteen hundred fifty-a of this article or\nanything to the contrary contained in subdivision five of section\nfourteen h…

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

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

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

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

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

* § 1450-j. 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, they may cause such moneys to be\nrefunded pursuant to such requirements as they may prescribe, provi…

* § 1450-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, they may cause such moneys to be\nrefunded pursuant to such requirements as they may prescribe, prov…

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

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

* § 1450-l. Judicial review. 1. Any final determination of the amount\nof any tax payable under section fourteen hundred fifty-c of this\narticle shall be reviewable for error, illegality or unconstitutionality\nor any other reason whatsoever by a proceeding under article\nseven…

* § 1450-ll. Judicial review. 1. Any final determination of the amount\nof any tax payable under section fourteen hundred fifty-cc of this\narticle shall be reviewable for error, illegality or unconstitutionality\nor any other reason whatsoever by a proceeding under article\nsev…

* § 1450-m. Apportionment. A local law adopted by the town of Copake,\npursuant to this article, 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 town.\n * NB Rep…

* § 1450-mm. Apportionment. A local law adopted by the town of\nClarkstown, 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 * N…

* § 1450-n. Miscellaneous. A local law adopted by the town of Copake,\npursuant to this article, may contain such other provisions as the town\ndeems necessary for the proper administration of the tax imposed\npursuant to this article, including provisions concerning the\ndeterm…

* § 1450-nn. Miscellaneous. A local law adopted by the town of\nClarkstown, pursuant to this article, may contain such other provisions\nas the town deems necessary for the proper administration of the tax\nimposed pursuant to this article, including provisions concerning the\nd…

* § 1450-o. 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\n…

* § 1450-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\…

* § 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\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\…

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

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

§ 1501. Imposition of tax. (a) Every domestic insurance corporation\nand every foreign or alien insurance corporation, for the privilege of\nexercising its corporate franchise, or of doing business, or of\nemploying capital, or of owning or leasing property in this state in a\nc…

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

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

§ 1502-b. Computation of tax for captive insurance companies. (a) In\nlieu of the taxes and tax surcharge imposed by sections fifteen hundred\none, fifteen hundred two-a, fifteen hundred five-a, and fifteen hundred\nten of this article, every captive insurance company licensed b…