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N.Y. Tax Law § 1503 Computation of entire net income
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§ 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…
N.Y. Tax Law § 1504 Allocation
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§ 1504. Allocation. (a) Allocation of entire net income. The portion of entire net income of a taxpayer to be allocated within the state shall be the amount determined by multiplying such income by the income allocation percentage determined by: (1) ascertaining the percentage w…
N.Y. Tax Law § 1505 Limitation on tax
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§ 1505. Limitation on tax. (a) (1) Domestic, foreign and alien insurance corporations except life insurance corporations. Notwithstanding the provisions of sections fifteen hundred one and fifteen hundred ten of this article, and except as otherwise provided in paragraph two of …
N.Y. Tax Law § 1505-A Metropolitan transportation business tax surcharge on insurance corporations
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§ 1505-a. Metropolitan transportation business tax surcharge on insurance corporations. (a) (1) Every domestic insurance corporation and every foreign or alien insurance corporation, and every life insurance corporation described in subdivision (b) of section fifteen hundred one…
N.Y. Tax Law § 1510 Additional franchise tax on insurance corporations
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§ 1510. Additional franchise tax on insurance corporations. (a) Domestic, foreign and alien insurance corporations except life insurance corporations. Except as hereinafter provided, for taxable years beginning before January first, two thousand three every domestic insurance co…
N.Y. Tax Law § 1511 Credits
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§ 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…
N.Y. Tax Law § 1512 Exemptions
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§ 1512. Exemptions. (a) This article shall not apply to: (1) the government of the United States, or of any state or municipality thereof, or any instrumentality of any such government; (2) any charitable, religious, missionary, educational or philanthropic non-stock corporation…
N.Y. Tax Law § 1513 Declarations of estimated tax
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§ 1513. Declarations of estimated tax. (a) Requirements of declaration.--Every taxpayer subject to the taxes imposed under this article shall make a declaration of its estimated tax for the current taxable year, containing such information as the commissioner of taxation and fin…
N.Y. Tax Law § 1514 Payments of estimated tax
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§ 1514. Payments of estimated tax. (a) First installment of estimated tax. (1) Except as otherwise provided in paragraph two of this subdivision, for taxable years beginning on or after January first, nineteen hundred seventy-six, every taxpayer subject to tax under this article…
N.Y. Tax Law § 1515 Returns
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§ 1515. Returns. (a) Every taxpayer and every other foreign and alien insurance corporation having an employee, including any officer, in this state or having an agent or representative in this state, shall annually, on or before the fifteenth day of the third month following th…
N.Y. Tax Law § 1516 Payment of tax
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§ 1516. Payment of tax. (a) To the extent the tax imposed by this article shall not have been previously paid pursuant to section fifteen hundred fourteen, (1) each such tax, or the balance thereof, shall be payable to the tax commission in full at the time the taxpayer's return…
N.Y. Tax Law § 1517 Deposit and disposition of revenue
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§ 1517. Deposit and disposition of revenue. All taxes, interest and penalties collected or received by the tax commission under this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter.
N.Y. Tax Law § 1518 Secrecy required of officials; penalty for violation
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§ 1518. Secrecy required of officials; penalty for violation. (a) Except in accordance with the proper judicial order or as otherwise provided by law, it shall be unlawful for the commissioner of taxation and finance, the superintendent of financial services, any officer or empl…
N.Y. Tax Law § 1519 Procedural provisions
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§ 1519. Procedural provisions. The provisions of article twenty-seven of this chapter shall apply to the provisions of this article in the same manner and with the same force and effect as if the language of such article twenty-seven had been incorporated in full into this artic…
N.Y. Tax Law § 1520 Tax surcharge
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§ 1520. Tax surcharge. (a) In addition to the tax imposed under sections fifteen hundred one and fifteen hundred ten of this article, there is hereby imposed, (1) for taxable years ending after June thirtieth, nineteen hundred eighty-nine and before July first, nineteen hundred …
N.Y. Tax Law § 1550 General definitions
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§ 1550. General definitions. The following words, as used in this article, shall have the meanings hereinafter set forth: (a) The term "person" means an individual, corporation, partnership, limited liability company, society, association, joint stock company, estate, receiver, …
N.Y. Tax Law § 1551 Imposition of tax
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§ 1551. Imposition of tax. There is hereby imposed on any person whose home state is New York and who purchases or renews a taxable insurance contract from an insurer not authorized to transact business in this state under a certificate of authority from the superintendent of fi…
N.Y. Tax Law § 1552 Allocation
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§ 1552. Allocation. Where the taxable insurance contract covers risks located or resident both within and without this state and the taxpayer's home state is New York, one hundred percent of premiums shall be allocable to this state.
N.Y. Tax Law § 1553 Exemptions
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§ 1553. Exemptions. This article shall not apply to: (a) the government of the United States or any instrumentality thereof; (b) the state of New York or any political subdivision, as such term is defined for purposes of section one hundred three of the internal revenue code, th…
N.Y. Tax Law § 1554 Returns and payment
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§ 1554. Returns and payment. (a) Every person shall file a return with the commissioner of taxation and finance, in a form prescribed by the commissioner of taxation and finance, within sixty days of the end of the calendar quarter during which a taxable insurance contract took …
N.Y. Tax Law § 1555 Secrecy required of officials; penalty for violation
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§ 1555. Secrecy required of officials; penalty for violation. (a) Except in accordance with the proper judicial order or as otherwise provided by law, it shall be unlawful for the commissioner of taxation and finance, the superintendent of financial services, any officer or empl…
N.Y. Tax Law § 1556 Procedural provisions
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§ 1556. Procedural provisions. The provisions of article twenty-seven of this chapter shall apply to the provisions of this article in the same manner and with the same force and effect as if the language of such article twenty-seven had been incorporated in full into this artic…
N.Y. Tax Law § 1557 Deposit and disposition of revenue
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§ 1557. Deposit and disposition of revenue. All taxes, interest and penalties collected or received by the commissioner of taxation and finance under this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter. …
N.Y. Tax Law § 1560 Definitions
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§ 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…
N.Y. Tax Law § 1561 Imposition of tax
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§ 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 …
N.Y. Tax Law § 1562 Payment of tax
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§ 1562. 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 the r…
N.Y. Tax Law § 1563 Liability for tax
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§ 1563. Liability for tax. 1. The real estate transfer tax shall be paid by the buyer. 2. For the purpose of the proper administration of this article and to prevent evasion of the tax hereby imposed, it shall be presumed that all conveyances are taxable. Where the consideration…
N.Y. Tax Law § 1564 Exemptions
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§ 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…
N.Y. Tax Law § 1565 Credit
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§ 1565. Credit. A buyer shall be allowed a credit against the tax due on a conveyance of real property to the extent tax was paid by such buyer 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 purchas…
N.Y. Tax Law § 1566 Cooperative housing corporation transfers
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§ 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…
N.Y. Tax Law § 1567 Designation of agents
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§ 1567. Designation of agents. The treasurer is authorized to designate the recording officer to act as his or her 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 his or her…
N.Y. Tax Law § 1568 Liability of recording officer
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§ 1568. 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 the val…
N.Y. Tax Law § 1568-A Refunds
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§ 1568-a. 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 requirements he or she may prescribe, pro…
N.Y. Tax Law § 1569 Deposit and disposition of revenue
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§ 1569. Deposit and disposition of revenue. 1. All taxes, penalties and interest imposed by the designated community under the authority of section fifteen hundred sixty-one of this article, which are collected by the treasurer or his or her agents, shall be deposited in a singl…
N.Y. Tax Law § 1570 Judicial review
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§ 1570. Judicial review. 1. Any final determination of the amount of any tax payable under section fifteen hundred sixty-two of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article seventy-eigh…
N.Y. Tax Law § 1571 Apportionment
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§ 1571. Apportionment. A local law adopted by any designated community, 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 designated commun…
N.Y. Tax Law § 1572 Miscellaneous
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§ 1572. Miscellaneous. A local law adopted by any designated community, pursuant to this article, may contain such other provisions as the designated community deems necessary for the proper administration of the tax imposed pursuant to this article, including provisions concern…
N.Y. Tax Law § 1573 Returns to be confidential
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§ 1573. Returns to be confidential. 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 designated community, including any person engaged or retained on an indepen…
N.Y. Tax Law § 16 QEZE tax reduction credit
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§ 16. QEZE tax reduction credit. (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 or thirty-t…
N.Y. Tax Law § 1600 Short title
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§ 1600. Short title. This article shall be known and may be cited as the "New York state lottery for education law."
N.Y. Tax Law § 1601 Statement of purpose
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§ 1601. Statement of purpose. This article is enacted to implement the amendment of section nine of article one of the state constitution, as approved by the vote of the people in the general election of November, nineteen hundred sixty-six, and to carry out the mandate thereof …
N.Y. Tax Law § 1602 Definitions
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§ 1602. Definitions. As used in this article: 1. "Lottery" means the lottery operated by the state pursuant to this article. 2. "Division": (a) means the division of the lottery, as established within the New York state gaming commission; and (b) for the purposes of section sixt…
N.Y. Tax Law § 1603 Division of the lottery
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§ 1603. Division of the lottery. There is hereby created within the commission the division of the lottery.
N.Y. Tax Law § 1604 Powers and duties of the division
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§ 1604. Powers and duties of the division. a. In addition to the powers and duties provided in other sections of this article, the division shall have the power and it shall be its duty to operate and administer the lottery within the state including any joint, multi-jurisdictio…
N.Y. Tax Law § 1604-A Posting of signs to assist compulsive gamblers
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§ 1604-a. Posting of signs to assist compulsive gamblers. The division shall cooperate with the commissioner of alcoholism and substance abuse services to ensure the posting of signs designed to assist compulsive gamblers pursuant to the provisions of subdivision (h) of section …
N.Y. Tax Law § 1605 Lottery sales agents and other licensees
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§ 1605. Lottery sales agents and other licensees. a. The division may license as agents to sell lottery tickets such persons as in its opinion will best serve public convenience, except that no license shall be issued to any person to engage in business exclusively as a lottery …
N.Y. Tax Law § 1606 Authorization of lottery sales agents
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§ 1606. Authorization of lottery sales agents. Notwithstanding any other provision of law, any agent licensed pursuant to this article is hereby authorized and empowered to act as a lottery sales agent.
N.Y. Tax Law § 1607 Suspension and revocation of licenses
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§ 1607. Suspension and revocation of licenses. The division may suspend or revoke, after notice and an opportunity for a hearing pursuant to the state administrative procedure act, any license issued pursuant to this article. Such license may, however, be temporarily suspended b…
N.Y. Tax Law § 1608 Other statutes not applicable
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§ 1608. Other statutes not applicable. No other law providing any penalty or disability for the sale of lottery tickets or any acts done in connection with a lottery shall apply to the sale of tickets or acts performed pursuant to this article.
N.Y. Tax Law § 1609 Lottery tickets
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§ 1609. Lottery tickets. a. Lottery tickets shall be in such form as the division may prescribe. No ticket shall be sold at a price greater than that fixed by the division nor shall a sale be made by any person other than a licensed lottery sales agent, and a violation of these …