Title TAX, Tax

§ 1503. Computation of entire net income. (a) The entire net income\nof a taxpayer shall be its total net income from all sources which shall\nbe presumably the same as the life insurance company taxable income\n(which shall include, in the case of a stock life insurance company…

§ 1504. Allocation. (a) Allocation of entire net income. The portion\nof entire net income of a taxpayer to be allocated within the state\nshall be the amount determined by multiplying such income by the income\nallocation percentage determined by:\n (1) ascertaining the percent…

§ 1505. Limitation on tax. (a) (1) Domestic, foreign and alien\ninsurance corporations except life insurance corporations.\nNotwithstanding the provisions of sections fifteen hundred one and\nfifteen hundred ten of this article, and except as otherwise provided in\nparagraph two…

§ 1505-a. Metropolitan transportation business tax surcharge on\ninsurance corporations.\n (a) (1) Every domestic insurance corporation and every foreign or\nalien insurance corporation, and every life insurance corporation\ndescribed in subdivision (b) of section fifteen hundre…

§ 1510. Additional franchise tax on insurance corporations. (a)\nDomestic, foreign and alien insurance corporations except life insurance\ncorporations. Except as hereinafter provided, for taxable years\nbeginning before January first, two thousand three every domestic\ninsuranc…

§ 1511. Credits. (a) Credit for certain other premium taxes. In\ncomputing the tax imposed by this article there shall be allowed a\ncredit for the amount of taxes paid or accrued by the taxpayer during\nthe taxable year on premiums for any insurance against loss or damage by\nf…

§ 1512. Exemptions. (a) This article shall not apply to:\n (1) the government of the United States, or of any state or\nmunicipality thereof, or any instrumentality of any such government;\n (2) any charitable, religious, missionary, educational or\nphilanthropic non-stock corpo…

§ 1513. Declarations of estimated tax. (a) Requirements of\ndeclaration.--Every taxpayer subject to the taxes imposed under this\narticle shall make a declaration of its estimated tax for the current\ntaxable year, containing such information as the commissioner of\ntaxation and…

§ 1514. Payments of estimated tax. (a) First installment of estimated\ntax. (1) Except as otherwise provided in paragraph two of this\nsubdivision, for taxable years beginning on or after January first,\nnineteen hundred seventy-six, every taxpayer subject to tax under this\nart…

§ 1515. Returns. (a) Every taxpayer and every other foreign and alien\ninsurance corporation having an employee, including any officer, in this\nstate or having an agent or representative in this state, shall\nannually, on or before the fifteenth day of the third month following…

§ 1516. Payment of tax. (a) To the extent the tax imposed by this\narticle shall not have been previously paid pursuant to section fifteen\nhundred fourteen,\n (1) each such tax, or the balance thereof, shall be payable to the tax\ncommission in full at the time the taxpayer's r…

§ 1517. Deposit and disposition of revenue. All taxes, interest and\npenalties collected or received by the tax commission under this article\nshall be deposited and disposed of pursuant to the provisions of section\none hundred seventy-one-a of this chapter.\n

§ 1518. Secrecy required of officials; penalty for violation. (a)\nExcept in accordance with the proper judicial order or as otherwise\nprovided by law, it shall be unlawful for the commissioner of taxation\nand finance, the superintendent of financial services, any officer or\n…

§ 1519. Procedural provisions. The provisions of article twenty-seven\nof this chapter shall apply to the provisions of this article in the\nsame manner and with the same force and effect as if the language of\nsuch article twenty-seven had been incorporated in full into this\na…

§ 1520. Tax surcharge. (a) In addition to the tax imposed under\nsections fifteen hundred one and fifteen hundred ten of this article,\nthere is hereby imposed, (1) for taxable years ending after June\nthirtieth, nineteen hundred eighty-nine and before July first, nineteen\nhund…

§ 1550. General definitions. The following words, as used in this\narticle, shall have the meanings hereinafter set forth:\n (a) The term "person" means an individual, corporation, partnership,\nlimited liability company, society, association, joint stock company,\nestate, recei…

§ 1551. Imposition of tax. There is hereby imposed on any person whose\nhome state is New York and who purchases or renews a taxable insurance\ncontract from an insurer not authorized to transact business in this\nstate under a certificate of authority from the superintendent of…

§ 1552. Allocation. Where the taxable insurance contract covers risks\nlocated or resident both within and without this state and the\ntaxpayer's home state is New York, one hundred percent of premiums shall\nbe allocable to this state.\n

§ 1553. Exemptions. This article shall not apply to:\n (a) the government of the United States or any instrumentality\nthereof;\n (b) the state of New York or any political subdivision, as such term\nis defined for purposes of section one hundred three of the internal\nrevenue c…

§ 1554. Returns and payment. (a) Every person shall file a return with\nthe commissioner of taxation and finance, in a form prescribed by the\ncommissioner of taxation and finance, within sixty days of the end of\nthe calendar quarter during which a taxable insurance contract to…

§ 1555. Secrecy required of officials; penalty for violation. (a)\nExcept in accordance with the proper judicial order or as otherwise\nprovided by law, it shall be unlawful for the commissioner of taxation\nand finance, the superintendent of financial services, any officer or\n…

§ 1556. Procedural provisions. The provisions of article twenty-seven\nof this chapter shall apply to the provisions of this article in the\nsame manner and with the same force and effect as if the language of\nsuch article twenty-seven had been incorporated in full into this\na…

§ 1557. Deposit and disposition of revenue. All taxes, interest and\npenalties collected or received by the commissioner of taxation and\nfinance under this article shall be deposited and disposed of pursuant\nto the provisions of section one hundred seventy-one-a of this chapte…

§ 1560. 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, corporatio…

§ 1561. Imposition of tax. Notwithstanding any other provisions of law\nto the contrary, any designated community, acting through its governing\nbody, is hereby authorized and empowered to adopt a local law imposing\nin such designated community a tax on each conveyance of real …

§ 1562. 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 th…

§ 1563. Liability for tax. 1. The real estate transfer tax shall be\npaid by the buyer.\n 2. For the purpose of the proper administration of this article and to\nprevent evasion of the tax hereby imposed, it shall be presumed that all\nconveyances are taxable. Where the consider…

§ 1564. Exemptions. 1. The following shall be exempt from the payment\nof the 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 an agreement or compact…

§ 1565. Credit. A buyer shall be allowed a credit against the tax due\non a conveyance of real property to the extent tax was paid by such\nbuyer on a prior creation of a leasehold of all or a portion of the same\nreal property or on the granting of an option or contract to purc…

§ 1566. Cooperative housing corporation transfers. 1. Notwithstanding\nthe definition of "controlling interest" contained in subdivision two of\nsection fifteen hundred sixty of this article or anything to the\ncontrary contained in subdivision five of section fifteen hundred si…

§ 1567. Designation of agents. The treasurer is authorized to\ndesignate the recording officer to act as his or her agent for purposes\nof collecting the tax authorized by this article. The treasurer shall\nprovide for the manner in which such person may be designated as his or\…

§ 1568. Liability of recording officer. A recording officer shall not\nbe liable for any inaccuracy in the amount of tax imposed pursuant to\nthis 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 the …

§ 1568-a. 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 requirements he or she may prescribe,\…

§ 1569. Deposit and disposition of revenue. 1. All taxes, penalties\nand interest imposed by the designated community under the authority of\nsection fifteen hundred sixty-one of this article, which are collected\nby the treasurer or his or her agents, shall be deposited in a si…

§ 1570. Judicial review. 1. Any final determination of the amount of\nany tax payable under section fifteen hundred sixty-two of this article\nshall be reviewable for error, illegality or unconstitutionality or any\nother reason whatsoever by a proceeding under article seventy-e…

§ 1571. Apportionment. A local law adopted by any designated\ncommunity, 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\ndesignated co…

§ 1572. Miscellaneous. A local law adopted by any designated\ncommunity, pursuant to this article, may contain such other provisions\nas the designated community deems necessary for the proper\nadministration of the tax imposed pursuant to this article, including\nprovisions con…

§ 1573. Returns to be confidential. 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\ndesignated community, including any person engaged or retained on an\nind…

§ 16. QEZE tax reduction credit. (a) Allowance of credit. A taxpayer\nwhich is a qualified empire zone enterprise (QEZE), or which is a sole\nproprietor of a QEZE or a member of a partnership which is a QEZE, and\nwhich is subject to tax under article nine-A, twenty-two or thirt…

§ 1600. Short title. This article shall be known and may be cited as\nthe "New York state lottery for education law."\n

§ 1601. Statement of purpose. This article is enacted to implement the\namendment of section nine of article one of the state constitution, as\napproved by the vote of the people in the general election of November,\nnineteen hundred sixty-six, and to carry out the mandate there…

§ 1602. Definitions. As used in this article:\n 1. "Lottery" means the lottery operated by the state pursuant to this\narticle.\n 2. "Division": (a) means the division of the lottery, as established\nwithin the New York state gaming commission; and (b) for the purposes of\nsecti…

§ 1603. Division of the lottery. There is hereby created within the\ncommission the division of the lottery.\n

§ 1604. Powers and duties of the division. a. In addition to the\npowers and duties provided in other sections of this article, the\ndivision shall have the power and it shall be its duty to operate and\nadminister the lottery within the state including any joint,\nmulti-jurisdi…

§ 1604-a. Posting of signs to assist compulsive gamblers. The division\nshall cooperate with the commissioner of alcoholism and substance abuse\nservices to ensure the posting of signs designed to assist compulsive\ngamblers pursuant to the provisions of subdivision (h) of secti…

§ 1605. Lottery sales agents and other licensees. a. The division may\nlicense as agents to sell lottery tickets such persons as in its opinion\nwill best serve public convenience, except that no license shall be\nissued to any person to engage in business exclusively as a lotte…

§ 1606. Authorization of lottery sales agents. Notwithstanding any\nother provision of law, any agent licensed pursuant to this article is\nhereby authorized and empowered to act as a lottery sales agent.\n

§ 1607. Suspension and revocation of licenses. The division may\nsuspend or revoke, after notice and an opportunity for a hearing\npursuant to the state administrative procedure act, any license issued\npursuant to this article. Such license may, however, be temporarily\nsuspend…

§ 1608. Other statutes not applicable. No other law providing any\npenalty or disability for the sale of lottery tickets or any acts done\nin connection with a lottery shall apply to the sale of tickets or acts\nperformed pursuant to this article.\n

§ 1609. Lottery tickets. a. Lottery tickets shall be in such form as\nthe division may prescribe. No ticket shall be sold at a price greater\nthan that fixed by the division nor shall a sale be made by any person\nother than a licensed lottery sales agent, and a violation of the…