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N.Y. Tax Law § 176 Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes
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§ 176. Transfer of the powers and duties of the comptroller in\nrelation to the assessment or collection of certain taxes. On and after\nJuly first, nineteen hundred twenty-one, all the powers and duties now\nconferred or imposed upon the state comptroller in relation to the\nta…
N.Y. Tax Law § 177 Construction
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§ 177. Construction. Wherever the terms "board of tax commissioners,"\n"state board of tax commissioners," "state tax commissioners" or "state\ntax commission," "state comptroller" or "comptroller" occur in any law,\nor wherever in any law reference is made to such board or comm…
N.Y. Tax Law § 179 Definitions
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§ 179. Definitions. 1. For purposes of this article, Internet access\nservice shall not constitute a telecommunication service, nor shall the\nprovision of Internet access service constitute the carrying on of a\ntelephone, local telephone, telegraph, or transmission business.\n…
N.Y. Tax Law § 18 Low-income housing credit
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§ 18. Low-income housing credit. (a) Allowance of credit. A taxpayer\nsubject to tax under article nine-A, twenty-two or thirty-three of this\nchapter shall be allowed a credit against such tax, pursuant to the\nprovisions referenced in subdivision (d) of this section, with resp…
N.Y. Tax Law § 180 Independent analysis
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§ 180. Independent analysis. 1. The department shall contract with an\neconomic impact firm for the provision of an independent, comprehensive,\nanalysis of each tax credit, tax deduction, and tax incentive\nestablished in this chapter or any other chapter of the law which\nrela…
N.Y. Tax Law § 1800 Definitions
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§ 1800. Definitions.--(a) As used in this article, the term "person"\nshall include, but shall not be limited to, an individual, corporation\n(including a dissolved corporation), partnership, limited liability\ncompany, association, trust or estate.\n (b) As used in this article…
N.Y. Tax Law § 1801 Tax fraud acts
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§ 1801. Tax fraud acts. (a) As used in this article, "tax fraud act"\nmeans willfully engaging in an act or acts or willfully causing another\nto engage in an act or acts pursuant to which a person:\n (1) fails to make, render, sign, certify, or file any return or report\nrequir…
N.Y. Tax Law § 1802 Criminal tax fraud in the fifth degree
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§ 1802. Criminal tax fraud in the fifth degree. A person commits\ncriminal tax fraud in the fifth degree when he or she commits a tax\nfraud act. Criminal tax fraud in the fifth degree is a class A\nmisdemeanor.\n
N.Y. Tax Law § 1803 Criminal tax fraud in the fourth degree
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§ 1803. Criminal tax fraud in the fourth degree. A person commits\ncriminal tax fraud in the fourth degree when he or she commits a tax\nfraud act or acts and, with the intent to evade any tax due under this\nchapter, or to defraud the state or any subdivision thereof, the perso…
N.Y. Tax Law § 1804 Criminal tax fraud in the third degree
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§ 1804. Criminal tax fraud in the third degree. A person commits\ncriminal tax fraud in the third degree when he or she commits a tax\nfraud act or acts and, with the intent to evade any tax due under this\nchapter, or to defraud the state or any political subdivision of the\nst…
N.Y. Tax Law § 1805 Criminal tax fraud in the second degree
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§ 1805. Criminal tax fraud in the second degree. A person commits\ncriminal tax fraud in the second degree when he or she commits a tax\nfraud act or acts and, with the intent to evade any tax due under this\nchapter, or to defraud the state or any subdivision of the state, the\…
N.Y. Tax Law § 1806 Criminal tax fraud in the first degree
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§ 1806. Criminal tax fraud in the first degree. A person commits\ncriminal tax fraud in the first degree when he or she commits a tax\nfraud act or acts and, with the intent to evade any tax due under this\nchapter, or to defraud the state or any subdivision of the state, the\np…
N.Y. Tax Law § 1807 Aggregation
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§ 1807. Aggregation. For purposes of this article, the payments due\nand not paid under a single article of this chapter pursuant to a common\nscheme or plan or due and not paid, within one year, may be charged in a\nsingle count, and the amount of underpaid tax liability incurr…
N.Y. Tax Law § 1808 Personal income and earnings taxes; repeated failure to file
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§ 1808. Personal income and earnings taxes; repeated failure to file.\n(a) Any person who, with intent to evade payment of any tax imposed\nunder article twenty-two of this chapter or any related income or\nearnings tax statute, fails to file a return for three consecutive\ntaxa…
N.Y. Tax Law § 1809 Corporate taxes; repeated failure to file
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§ 1809. Corporate taxes; repeated failure to file. (a) Any person\nwho, with intent to evade payment of any tax imposed under article nine,\nnine-A, thirteen, thirty-three or thirty-three-A of this chapter, fails\nto file a return or report for three consecutive taxable years sh…
N.Y. Tax Law § 1811 Estate, gift and transfer taxes
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§ 1811. Estate, gift and transfer taxes. Wrongful entry into safe\ndeposit box.--Any person who enters a safe deposit box of a decedent, or\na box standing in the joint names of such a decedent and one or more\npersons, with knowledge of the death of the lessee of such box, whic…
N.Y. Tax Law § 1812 Motor fuel taxes
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§ 1812. Motor fuel taxes.--(a) Attempt to evade or defeat tax.--Any\nperson who willfully attempts in any manner to evade or defeat any tax\nimposed by article twelve-A of this chapter or the payment thereof\nshall, in addition to other penalties provided by law, be guilty of a\…
N.Y. Tax Law § 1812-A Person not registered as distributor of Diesel motor fuel
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§ 1812-a. Person not registered as distributor of Diesel motor fuel.\n(a) Any person who, while not registered as a distributor of Diesel\nmotor fuel pursuant to the provisions of article twelve-A of this\nchapter, makes a sale or use within the state of Diesel motor fuel\n(othe…
N.Y. Tax Law § 1812-B Person not registered as distributor
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§ 1812-b. Person not registered as distributor. Any person who, while\nnot registered as a distributor of motor fuel pursuant to the provisions\nof article twelve-A of this chapter, imports or causes to be imported\nany motor fuel into the state, for use, distribution, storage o…
N.Y. Tax Law § 1812-C Person not licensed as terminal operator
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§ 1812-c. Person not licensed as terminal operator. Any person who,\nwhile not licensed as such pursuant to the provisions of article\ntwelve-A of this chapter, operates as a terminal operator as defined in\nsubdivision thirteen of section two hundred eighty-two of this chapter,…
N.Y. Tax Law § 1812-D Person not licensed as transporter
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§ 1812-d. Person not licensed as transporter. (a) Any person who,\nwhile not licensed as importing transporter pursuant to the provisions\nof article twelve-A of this chapter, transports motor fuel in the state\nwhich is being imported into the state for use, distribution, stora…
N.Y. Tax Law § 1812-E Person not registered as a residual petroleum product business
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§ 1812-e. Person not registered as a residual petroleum product\nbusiness. Any person who, while not registered as a residual petroleum\nproduct business pursuant to the provisions of article thirteen-A of\nthis chapter, imports or causes any residual petroleum product to be\nim…
N.Y. Tax Law § 1812-F Article thirteen-A tax
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§ 1812-f. Article thirteen-A tax. (a) Any person who willfully accepts\nan exempt transaction certificate (or similar document which has been\nprescribed by the commissioner of taxation and finance) or\ninterdistributor sale certificate with respect to claiming exemption\nfrom t…
N.Y. Tax Law § 1812-G Person not registered as a wholesaler of motor fuel
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§ 1812-g. Person not registered as a wholesaler of motor fuel. Any\nperson who, while not registered as a wholesaler of motor fuel pursuant\nto the provisions of article twelve-A of this chapter, makes a sale of\nmotor fuel in this state other than a retail sale not in bulk, sha…
N.Y. Tax Law § 1813 Alcoholic beverage tax
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§ 1813. Alcoholic beverage tax.--(a) Unlawful use of stamps.--Any\nperson who shall counterfeit stamps prescribed by section four hundred\nthirty-eight of this chapter or who shall willfully remove or alter or\nknowingly permit to be removed or altered, the cancellation or defac…
N.Y. Tax Law § 1814 Cigarette and tobacco products tax
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§ 1814. Cigarette and tobacco products tax.--(a) Any person who\nwillfully attempts in any manner to evade or defeat the taxes imposed by\narticle twenty of this chapter or payment thereof on (i) ten thousand\ncigarettes or more, (ii) twenty-two thousand cigars or more, (iii) fo…
N.Y. Tax Law § 1814-A Person not appointed as a tobacco products distributor
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§ 1814-a. Person not appointed as a tobacco products distributor. (a)\nAny person who, while not appointed as a distributor of tobacco products\npursuant to the provisions of article twenty of this chapter, imports or\ncauses to be imported into the state more than fifty cigars,…
N.Y. Tax Law § 1815 Highway use and fuel use taxes
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§ 1815. Highway use and fuel use taxes. - (a) Violations. (1) It shall\nbe unlawful for any person to:\n (A) (i) Use or cause or permit to be used, any public highway in this\nstate for the operation of a motor vehicle subject to the provisions of\narticle twenty-one of this cha…
N.Y. Tax Law § 1817 Sales and compensating use taxes
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§ 1817. Sales and compensating use taxes.-- (a) Any person required to\nobtain a certificate of authority under section eleven hundred\nthirty-four of this chapter who, without possessing a valid certificate\nof authority, willfully (1) sells tangible personal property or servic…
N.Y. Tax Law § 1818 Real estate transfer tax
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§ 1818. Real estate transfer tax.--Any willful act or omission, by any\nperson which constitutes a violation of any provision of article\nthirty-one of this chapter shall constitute a misdemeanor.\n
N.Y. Tax Law § 182 Additional franchise tax on certain oil companies
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§ 182. Additional franchise tax on certain oil companies. 1.\nNotwithstanding any other provision of this chapter, or of any other\nlaw, for taxable years ending on or after June eighteenth, nineteen\nhundred eighty but before December thirty-first, nineteen hundred\neighty-thre…
N.Y. Tax Law § 182-A Franchise tax on certain oil companies
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§ 182-a. Franchise tax on certain oil companies. 1. Notwithstanding\nany other provision of this chapter, or of any other law, for the period\nbeginning with taxable years commencing on or after the first day of\nJuly, nineteen hundred eighty-one, but including that portion of a…
N.Y. Tax Law § 1820 Authorized combative sports tax
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§ 1820. Authorized combative sports tax. Any willful act or omission\nby any person which constitutes a violation of any provision of article\nnineteen of this chapter shall constitute a misdemeanor.\n
N.Y. Tax Law § 1821 Medallion taxicab owners tax in the metropolitan commuter transportation district
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§ 1821. Medallion taxicab owners tax in the metropolitan commuter\ntransportation district. Any willful act or omission by any person which\nconstitutes a violation of any provision of article twenty-nine-A of\nthis chapter shall constitute a misdemeanor.\n
N.Y. Tax Law § 1822 Violation of the state assessment fee on transportation network company prearranged trips
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§ 1822. Violation of the state assessment fee on transportation\nnetwork company prearranged trips. Any willful act or omission by any\nperson that constitutes a violation of any provision of article\ntwenty-nine-B of this chapter shall constitute a misdemeanor.\n
N.Y. Tax Law § 1825 Violation of secrecy provisions of the tax law
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§ 1825. Violation of secrecy provisions of the tax law.--Any person\nwho violates the secrecy provisions of this chapter or subdivision (e)\nof section 11-1797 of the administrative code of the city of New York\nshall be guilty of a misdemeanor.\n
N.Y. Tax Law § 1826 Use of tax or other notices to distribute advertising and propaganda material
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§ 1826. Use of tax or other notices to distribute advertising and\npropaganda material.--(a) Any person, firm, corporation, or association,\nor agent or employee thereof, who mails or delivers or causes to be\nmailed or delivered, any notice, circular, pamphlet, card, hand-bill,…
N.Y. Tax Law § 1827 Commissioner not to be interested in tax sa1e
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§ 1827. Commissioner not to be interested in tax sa1e.--The\ncommissioner, or any person employed in such commissioner's office, who\nshall be directly or indirectly interested in any tax sale made by such\ncommissioner, or in the title acquired by such sale, or in any money\npa…
N.Y. Tax Law § 1829 Violation of article twenty-A
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§ 1829. Violation of article twenty-A. Any wholesale dealer or retail\ndealer who violates any of the provisions of article twenty-A of this\nchapter may be prosecuted and upon conviction shall be guilty of a class\nB misdemeanor.\n
N.Y. Tax Law § 183 Franchise tax on transportation and transmission corporations and associations
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§ 183. Franchise tax on transportation and transmission corporations\nand associations.--1. (a) The term "corporation" as used in this section\nshall include an association, within the meaning of paragraph three of\nsubsection (a) of section seventy-seven hundred one of the inte…
N.Y. Tax Law § 183-A Metropolitan transportation business tax surcharge on transportation and transmission corporations and associations
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§ 183-a. Metropolitan transportation business tax surcharge on\ntransportation and transmission corporations and associations.\n 1. The term "corporation" as used in this section shall include an\nassociation, within the meaning of paragraph three of subsection (a) of\nsection s…
N.Y. Tax Law § 1830 Other references
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§ 1830. Other references.--For criminal penalties for violations of\narticle thirty-four of this chapter relating to the New York state\nlottery for education, see sections sixteen hundred nine and sixteen\nhundred ten of this chapter.\n
N.Y. Tax Law § 1831 Failure to obey subpoenas
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§ 1831. Failure to obey subpoenas. Any person who is duly subpoenaed,\npursuant to section one hundred seventy-four of this chapter or the\nprovisions of the civil practice law and rules, in connection with any\nmatter arising under this chapter, or any related income or earning…
N.Y. Tax Law § 1832 Non-preemption; penal law anticipatory offenses and accessorial liability apply
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§ 1832. Non-preemption; penal law anticipatory offenses and\naccessorial liability apply. (a) Unless expressly stated otherwise, the\npenalties provided in this chapter shall not preclude prosecution for\nany offense under the penal law or any other criminal statute.\n (b) The o…
N.Y. Tax Law § 1833 Tax preparer registration
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§ 1833. Tax preparer registration. A commercial tax return preparer,\nas defined by paragraph three of subdivision (a) of section thirty-two\nof this chapter, who willfully and with the intent to evade the\nrequirements of section thirty-two of this chapter, fails to sign his or…
N.Y. Tax Law § 1838 Filing of documents
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§ 1838. Filing of documents.--For purposes of the prosecution of\noffenses under the provisions of this chapter, reports, returns,\nstatements, lists, accounts, other documents or other information\nrequired to be filed with or delivered to the tax commission shall\ninclude such…
N.Y. Tax Law § 1839 Disposition of fines
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§ 1839. Disposition of fines.--All fines levied under this article\nshall be paid into the state treasury to the credit of the general fund.\n
N.Y. Tax Law § 184 Additional franchise tax on transportation and transmission corporations and associations
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§ 184. Additional franchise tax on transportation and transmission\ncorporations and associations.-- 1. The term "corporation" as used in\nthis section shall include an association, within the meaning of\nparagraph three of subsection (a) of section seventy-seven hundred one\nof…
N.Y. Tax Law § 184-A Additional metropolitan transportation business tax surcharge on transportation and transmission corporations and associations services
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§ 184-a. Additional metropolitan transportation business tax surcharge\non transportation and transmission corporations and associations\nservices.\n 1. The term "corporation" as used in this section shall include an\nassociation, within the meaning of paragraph three of subsect…
N.Y. Tax Law § 1845 Forfeiture action with respect to alcoholic beverages and vehicles carrying such beverages
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§ 1845. Forfeiture action with respect to alcoholic beverages and\nvehicles carrying such beverages. (a) Temporary seizure. Whenever a\npolice officer designated in section 1.20 of the criminal procedure law\nor a peace officer designated in subdivision four of section 2.10 of\n…