Title TAX, Tax

§ 1610. Sales to certain persons prohibited. a. No ticket shall be\nsold to any person under the age of eighteen years, but this shall not\nbe deemed to prohibit the purchase of a ticket for the purpose of making\na gift by a person eighteen years of age or older to a person les…

§ 1611. Delivery of funds; designation of banks. a. Except as\notherwise provided in this section, all moneys received by any and all\nlottery sales agents from the sales of lottery tickets, including any\nlottery tickets, for the support of winter sports physical education in\n…

§ 1612. Disposition of revenues. a. The division shall pay into an\naccount, to be known as the lottery prize account, under the joint\ncustody of the comptroller and the commissioner, within one week after\ncollection of sales receipts from a lottery game, such moneys necessary…

§ 1613. Certification of prize winners; payment of prizes. a. It shall\nbe the duty of the director to require that all prizes over five\nthousand dollars in any game be awarded to holders of winning tickets\nfor that game as provided in this section and section sixteen hundred\…

§ 1613-a. Crediting of lottery prizes against past-due support. (1)\nThe director of the lottery, on behalf of the division of the lottery,\nshall enter into a written agreement with the commissioner of the office\nof temporary and disability assistance, on behalf of the state o…

§ 1613-b. Crediting of lottery prizes against public assistance\nbenefits. (1) Notwithstanding any limitations in section one hundred\nfour of the social services law, the director of the lottery, on behalf\nof the division of the lottery, shall enter into a written agreement\nw…

§ 1613-c. Crediting of lottery prizes against liabilities for taxes\nadministered by the commissioner. (1) The director, on behalf of the\ndivision, shall enter into a written agreement with the commissioner, on\nbehalf of the department, within sixty days of the effective date …

§ 1614. Unclaimed and abandoned prize money. a. No prize claim shall\nbe valid if submitted to the commission following the expiration of a\none-year time period from the date of the drawing or from the close of\nthe game in which a prize was won, and the person otherwise entitl…

§ 1615. Fiscal year of lottery, reporting requirements and fiscal\nplanning. a. All books, accounts and records of the division, relating\nto the state lottery, shall be kept by fiscal years beginning on the\nfirst day of April and ending on the thirty-first day of March next\nf…

§ 1616. Continuation of licenses. All licenses issued by the\ncommissioner to lottery sales agents prior to the effective date of this\nact shall continue in effect by their terms and subject to the general\njurisdiction of the division.\n

§ 1617. Joint, multi-jurisdiction, and out-of-state lottery. The\ndirector may enter into an agreement with a government-authorized group\nof one or more other jurisdictions providing for the operation and\nadministration of a joint, multi-jurisdiction, and out-of-state lottery.…

§ 1617-a. Video lottery gaming. a. The gaming commission is hereby\nauthorized to license, pursuant to rules and regulations to be\npromulgated by the gaming commission, the operation of video lottery\ngaming at;\n (1) Aqueduct, Monticello, Yonkers, Finger Lakes, and Vernon Down…

§ 1618. Special drawings. a. General. The division may hold special\nprize drawings each of which shall guarantee as a first prize to the\nwinner or winners an amount of not less than fifty million dollars,\nincluding interest, such prize to be paid in a manner which the directo…

§ 1620. Request for proposals required. a. In the event that the\ndivision determines to implement any on-line lottery game whether known\nas "Quick Draw" or by any other name, the division shall not acquire,\nwhether by purchase, lease or otherwise, any equipment or services fo…

§ 17. Empire zones tax benefits report. (a) The department of\ntaxation and finance must publish an empire zones tax benefits report\nannually by June thirtieth. The first report must be published by June\nthirtieth, two thousand eleven.\n (b) (1) The empire zones tax benefits r…

§ 170. Department of taxation and finance. 1. The existing department\nof taxation and finance and its present functions are continued. The\nhead of the department of taxation and finance shall be the commissioner\nof taxation and finance who shall have sole charge of the admini…

§ 1700. Voluntary disclosure and compliance program. 1.\nNotwithstanding the provisions of any other law to the contrary, there\nis hereby established a voluntary disclosure and compliance program, as\ndescribed in this section, to be administered by the commissioner, for\nall e…

§ 1701. Financial institution data match system for state tax\ncollection purposes. 1. Definitions. As used in this section:\n * (a) "Debt" means past-due tax liabilities, including unpaid tax,\ninterest, and penalty, that the commissioner is required by law to\ncollect and that…

§ 1703. Information returns relating to payments made in settlement of\npayment card and third party network transactions. 1. (a) Every payment\nsettlement entity, third party settlement organization, electronic\npayment facilitator or other third party acting on behalf of a pay…

§ 171. Powers and duties of commissioner of taxation and finance. The\ncommissioner of taxation and finance shall:\n First. Make such reasonable rules and regulations, not inconsistent\nwith law, as may be necessary for the exercise of its powers and the\nperformance of its duti…

* § 171-a. Deposit and disposition of revenue. 1. All taxes,\ninterest, penalties and fees collected or received by the commissioner\nor the commissioner's duly authorized agent under articles nine (except\nsection one hundred eighty-two-a thereof and except as otherwise\nprovid…

* § 171-a. Statewide wage reporting system. (1) The department shall\ndesign, develop, implement and operate a wage reporting system within\nthe department utilizing information submitted by employers as defined\nunder article eighteen of the labor law. The department is authori…

§ 171-aa. E-file authorizations collected by tax return preparers. (a)\nFor purposes of this section, the following terms have the following\nmeanings:\n (1) "E-file authorization" is a record collected by a tax return\npreparer.\n (2) "Electronic signature" has the definition s…

§ 171-b. Verification of income. (1) The commissioner is authorized to\nenter into an agreement with the commissioner of the division of housing\nand community renewal, the supervising agency as defined in subdivision\nfifteen of section two of the private housing finance law, o…

§ 171-c. Certain overpayments credited against past-due support. (1)\nThe commissioner, on behalf of the department, shall enter into a\nwritten agreement with the commissioner of the office of temporary and\ndisability assistance, on behalf of the state office of temporary and\…

§ 171-d. Certain overpayments credited against defaulted governmental\neducation loans. (1) The commissioner, on behalf of the tax commission,\nshall enter into a written agreement with the president of the New York\nstate higher education services corporation, on behalf of such…

§ 171-e. Certain overpayments credited against national\ndefense/national direct, health professions or nursing student loans.\n(1) As used in this section only, the term "state university loan" or\n"city university loan" refers to loans provided to students at\nstate-operated u…

§ 171-f. Certain overpayments credited against outstanding debts owed\nto a state agency. (1) For the purposes of this section, (a) "state\nagency" shall mean any state department, board, bureau, division,\ncommission, committee, public authority, public benefit corporation,\nco…

§ 171-g. Provision of income information. (1) The commissioner shall\nenter into a written agreement with the commissioner of the office of\ntemporary and disability assistance, on behalf of the office of\ntemporary and disability assistance, which shall set forth the\nprocedure…

§ 171-h. State directory of new hires. (1) Establishment. The\ndepartment shall establish an automated directory known as the "State\nDirectory of New Hires" which shall contain information supplied by\nemployers in accordance with subdivision three of this section,\nregarding e…

§ 171-i. Enforcement of child support and combined child and spousal\nsupport arrears. 1. The commissioner, on behalf of the department, shall\nenter into a written agreement with the commissioner of the office of\ntemporary and disability assistance, on behalf of the office of\…

§ 171-j. Verification of payroll records. (1) The commissioner is\nauthorized to enter into an agreement with the state insurance fund or\nother insurance carrier writing workers' compensation insurance to\nverify payroll information forwarded to the department solely for the\np…

* § 171-k. Electronic signature. If any return or report relating to a\ntax, fee or other imposition administered by the commissioner is\nauthorized by the commissioner to be filed electronically, then such\nreturn or report shall be signed electronically consistent with the\npr…

§ 171-1. Certain overpayments credited against outstanding tax debt\nowed to the city of New York. (1) For the purposes of this section:\n (a) "taxpayer" shall mean a corporation, association, company,\npartnership, estate, trust, liquidator, fiduciary or other entity or\nindivi…

§ 171-m. Certain New York city tax overpayments credited against\noutstanding debts owed to the state of New York. (1) For purposes of\nthis section:\n (a) "judgment" shall mean a warrant filed with a county clerk whereby\nthe commissioner is, in the right of the people of the s…

§ 171-n. Certain overpayments credited against outstanding tax debts\nowed to other states. (1) For the purposes of this section:\n (a) "overpayment" means an amount requested for refund or otherwise\ndetermined to be in excess of that owed, with respect to any tax\nadministered…

§ 171-p. Costs or fees imposed by the United States or other states\nfor crediting tax overpayments against outstanding tax debts owed to the\nstate of New York. (1) For purposes of this section:\n (a) "overpayment" means the amount requested for refund or otherwise\ndetermined …

§ 171-r. Brownfield credit report. (a) The commissioner, in\nconsultation with the commissioner of environmental conservation, must\npublish a brownfield credit report annually by January thirty-first. The\nfirst report must be published by January thirty-first, two thousand\nni…

§ 171-t. Reciprocal offset agreements with the United States or other\nstates. (1) For the purposes of this section, the definitions provided\nfor in section one hundred seventy-one-n of this article apply together\nwith the following:\n (a) "Claimant" means any state or the Uni…

§ 171-u. Verification of eligibility for STAR exemption. (1) The\ncommissioner shall verify the eligibility of properties for STAR\nexemptions in the manner provided by section four hundred twenty-five of\nthe real property tax law.\n (2)(a) Notwithstanding any provision of law …

§ 171-v. Enforcement of delinquent tax liabilities through the\nsuspension of drivers' licenses. (1) The commissioner shall enter into a\nwritten agreement with the commissioner of motor vehicles, which shall\nset forth the procedures for the two departments to cooperate in a\np…

§ 171-w. State support for the local enforcement of past-due property\ntaxes. 1. Legislative findings. The legislature finds that local\ngovernments have limited means to enforce the collection of past-due\nproperty taxes. The legislature further finds that it is appropriate for…

§ 171-z. Information sharing with the comptroller regarding unclaimed\nfunds. 1. Notwithstanding any other law, the commissioner is authorized\nto release to the comptroller information regarding fixed and final\nunwarranted debts of taxpayers for purposes of collecting unclaime…

§ 172. Official seal. The commissioner of taxation and finance shall\nhave and use an official seal; and the records, its proceedings and\ncopies of all papers and documents in his possession and custody may be\nauthenticated in the usual form, under such seal and the signature …

§ 173. Review by commissioner. The commissioner shall act as an\nindividual in exercising the powers and performing the duties conferred\nor imposed by section two hundred sixty of this chapter on the\ncommissioner in relation to the apportionment of mortgage taxes unless a\nhea…

§ 173-a. Hearing rights upon notice and demand. 1. Applicability and\nconstruction. (a) Applicability. Except as otherwise provided in this\nsection, this section shall apply with respect to any tax which is\nadministered by the commissioner and which is imposed by or authorized…

§ 174. Oaths, acknowledgments, subpoenas and commissions to take\ntestimony. 1. The commissioner, his deputies, secretary and any other\nofficer or employee of the department of taxation and finance duly\ndesignated and authorized by resolution of the commissioner, duly\nentered…

§ 174-a. Duration of warrant liens on real property. 1. General rule.\nNotwithstanding any provision of law to the contrary, the provisions of\nthe civil practice law and rules relating to the duration of a lien of a\ndocketed judgment in and upon real property of a judgment deb…

§ 174-b. Limitation on the time to collect tax liabilities. 1.\nNotwithstanding any provision of law to the contrary and except as\notherwise provided in this section, a tax liability shall not be\nenforceable and every tax liability shall be extinguished after twenty\nyears fro…

§ 175. Manner of execution of instruments by the commissioner.\nNotwithstanding any other provision of law, whenever a statute\nauthorizes or requires the commissioner to execute an instrument, such\ninstrument shall be executed by having the name or title of the\ncommissioner a…