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N.Y. Tax Law § 1846 Seizure and forfeiture of cigarettes
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§ 1846. Seizure and forfeiture of cigarettes.--(a) Whenever a police\nofficer designated in section 1.20 of the criminal procedure law or a\npeace officer designated in subdivision four of section 2.10 of such\nlaw, acting pursuant to his or her special duties, shall discover an…
N.Y. Tax Law § 1846-A Forfeiture action with respect to tobacco products
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§ 1846-a. Forfeiture action with respect to tobacco products. (a)\nWhenever a police officer designated in section 1.20 of the criminal\nprocedure law or a peace officer designated in subdivision four of\nsection 2.10 of such law, acting pursuant to their special duties, shall\n…
N.Y. Tax Law § 1847 Seizure and forfeiture of vehicles or other means of transportation used to transport or for deposit or concealment of cigarettes or used...
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§ 1847. Seizure and forfeiture of vehicles or other means of\ntransportation used to transport or for deposit or concealment of\ncigarettes or used to import tobacco products. (a) Any peace officer\ndesignated in subdivision four or five of section 2.10 of the criminal\nprocedur…
N.Y. Tax Law § 1848 Forfeiture action with respect to motor fuel and diesel motor fuel and vehicle carrying such fuel
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§ 1848. Forfeiture action with respect to motor fuel and diesel motor\nfuel and vehicle carrying such fuel.\n (a) Temporary seizure. Whenever a police officer designated in section\n1.20 of the criminal procedure law or a peace officer designated in\nsubdivision four of section …
N.Y. Tax Law § 186-A Tax on the furnishing of utility services
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§ 186-a. Tax on the furnishing of utility services. 1. Notwithstanding\nany other provision of this chapter, or of any other law, (a) a tax\nequal to three and one-quarter percent through December thirty-first,\nnineteen hundred ninety-nine, and two and one-half percent on and a…
N.Y. Tax Law § 186-C Metropolitan transportation business tax surcharge on utility services and excise tax on sale of telecommunication services
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§ 186-c. Metropolitan transportation business tax surcharge on utility\nservices and excise tax on sale of telecommunication services.\n 1. (a) (1) Every utility doing business in the metropolitan commuter\ntransportation district shall pay a tax surcharge, in addition to the\nt…
N.Y. Tax Law § 186-D Transportation business tax on utility services in Erie county
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§ 186-d. Transportation business tax on utility services in Erie\ncounty. 1. Notwithstanding any other provisions of law to the contrary,\nthe county of Erie, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in…
N.Y. Tax Law § 186-E Excise tax on telecommunication services
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§ 186-e. Excise tax on telecommunication services. 1. Definitions. As\nused in this section, where not otherwise specifically defined and\nunless a different meaning is clearly required:\n (a) (1) "Gross receipt" means the amount received in or by reason of\nany sale, conditiona…
N.Y. Tax Law § 186-F Public safety communications surcharge
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§ 186-f. Public safety communications surcharge. 1. Definitions. As\nused in this section, where not otherwise specifically defined and\nunless a different meaning is clearly required:\n (a) "Place of primary use" has the same meaning as that term is\ndefined in paragraph twenty…
N.Y. Tax Law § 186-G Wireless communications surcharge authorized
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§ 186-g. Wireless communications surcharge authorized. 1. Definitions.\nAs used in this section, where not otherwise specifically defined and\nunless a different meaning is clearly required, all of the definitions\nof section one hundred eighty-six-f of this article shall apply …
N.Y. Tax Law § 187 Credit for special additional mortgage recording tax
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§ 187. Credit for special additional mortgage recording tax. 1. A\ntaxpayer shall be allowed a credit, to be credited against the taxes\nimposed by this article, other than the taxes and fees imposed by\nsections one hundred eighty-six-a and one hundred eighty-six-e of this\ncha…
N.Y. Tax Law § 187-A Credit for employment of persons with disabilities
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§ 187-a. Credit for employment of persons with disabilities. 1.\nAllowance of credit. A taxpayer shall be allowed a credit, to be\ncomputed as hereinafter provided, against the taxes imposed by this\narticle, other than the taxes imposed by sections one hundred\neighty-six-a, on…
N.Y. Tax Law § 187-B Alternative fuels and electric vehicle recharging property credit
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§ 187-b. Alternative fuels and electric vehicle recharging property\ncredit. 1. General. A taxpayer shall be allowed a credit, to be credited\nagainst the taxes imposed under sections one hundred eighty-three and\none hundred eighty-four of this article. Such credit, to be compu…
N.Y. Tax Law § 187-C Biofuel production credit
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§ 187-c. Biofuel production credit. A taxpayer shall be allowed a\ncredit to be computed as provided in section twenty-eight of this\nchapter, as added by part X of chapter sixty-two of the laws of two\nthousand six, against the tax imposed by this article. Provided,\nhowever, t…
N.Y. Tax Law § 187-D Green building credit
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§ 187-d. Green building credit. 1. Allowance of credit. A taxpayer\nshall be allowed a credit, to be computed as provided in section\nnineteen of this chapter, against the taxes imposed by sections one\nhundred eighty-three, one hundred eighty-four and former section one\nhundre…
N.Y. Tax Law § 187-E Credit for transportation improvement contributions
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§ 187-e. Credit for transportation improvement contributions. 1.\nAllowance of credit. A taxpayer shall be allowed a credit, to be\ncomputed as provided in section twenty of this chapter, against the\ntaxes imposed by sections one hundred eighty-three, one hundred\neighty-four a…
N.Y. Tax Law § 187-F Order of credits
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§ 187-f. Order of credits. Credits allowable under this article which\ncannot be carried over and which are not refundable shall be deducted\nfirst. Credits allowable under this article which can be carried over,\nand carryovers of such credits, shall be deducted next, and among…
N.Y. Tax Law § 187-G Brownfield redevelopment tax credit
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§ 187-g. Brownfield redevelopment tax credit. 1. Allowance of credit.\nA taxpayer shall be allowed a credit, to be computed as provided in\nsection twenty-one of this chapter, against the taxes imposed by\nsections one hundred eighty-three and one hundred eighty-four of this\nar…
N.Y. Tax Law § 187-H Remediated brownfield credit for real property taxes for qualified sites
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§ 187-h. Remediated brownfield credit for real property taxes for\nqualified sites. 1. Allowance of credit. A taxpayer shall be allowed a\ncredit, to be computed as provided in subdivision (b) of section\ntwenty-two of this chapter, against the taxes imposed by sections one\nhun…
N.Y. Tax Law § 187-I Environmental remediation insurance credit
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§ 187-i. Environmental remediation insurance credit. 1. Allowance of\ncredit. A taxpayer shall be allowed a credit, to be computed as provided\nin section twenty-three of this chapter, against the taxes imposed by\nsections one hundred eighty-three and one hundred eighty-four of…
N.Y. Tax Law § 187-N Security training tax credit
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* § 187-n. Security training tax credit. 1. Allowance of credit. A\ntaxpayer shall be allowed a credit, to be computed as provided in\nsection twenty-six of this chapter, against the tax imposed by this\narticle.\n 2. Application of credit. In no event shall the credit under thi…
N.Y. Tax Law § 187-N*2 Fuel cell electric generating equipment expenditures credit
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* § 187-n. Fuel cell electric generating equipment expenditures\ncredit. (1) Allowance of credit. For taxable years beginning before\nJanuary first, two thousand nine, a taxpayer whose business is not\nsubstantially engaged in the commercial generation, distribution,\ntransmissi…
N.Y. Tax Law § 187-O Temporary deferral nonrefundable payout credit
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§ 187-o. Temporary deferral nonrefundable payout credit. 1. Allowance\nof credit. A taxpayer shall be allowed a credit, to be computed as\nprovided in subdivision one of section thirty-four of this chapter,\nagainst either the taxes imposed by sections one hundred eighty-three\n…
N.Y. Tax Law § 187-P Temporary deferral refundable payout credit
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§ 187-p. Temporary deferral refundable payout credit. 1. Allowance of\ncredit. A taxpayer shall be allowed a credit, to be computed as provided\nin subdivision two of section thirty-four of this chapter, against the\ntaxes imposed by sections one hundred eighty-three and one hun…
N.Y. Tax Law § 187-Q Utility COVID-19 debt relief credit
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§ 187-q. Utility COVID-19 debt relief credit. 1. Allowance of credit.\nA taxpayer doing business in this state that is subject to the\nsupervision of the public service commission shall be allowed a credit\nagainst the taxes imposed by this article, to be computed as hereinafter…
N.Y. Tax Law § 187-R Commercial security tax credit
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§ 187-r. Commercial security tax credit. 1. Allowance of credit. A\ntaxpayer shall be allowed a credit, to be computed as provided in\nsection forty-nine of this chapter, against the tax imposed by this\narticle.\n 2. Application of credit. In no event shall the credit under thi…
N.Y. Tax Law § 188 Tax surcharge
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§ 188. Tax surcharge. 1. In addition to the taxes imposed under\nsections one hundred eighty-three, one hundred eighty-four, one hundred\neighty-six and one hundred eighty-six-a of this article, there is hereby\nimposed, for years ending on December thirty-first, nineteen hundre…
N.Y. Tax Law § 189-B Tax surcharge
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§ 189-b. Tax surcharge. 1. In addition to the tax imposed under\nsection one hundred eighty-nine of this article, there is hereby imposed\na tax surcharge at the rate of fifteen percent, for taxable months\nbeginning on or after August first, nineteen hundred ninety-one and\nend…
N.Y. Tax Law § 19 Green building credit
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§ 19. Green building credit. (a) Allowance of credit. (1) General.\n(A) Green building credit. A taxpayer subject to tax under article nine,\nnine-A, twenty-two or thirty-three of this chapter shall be allowed a\ngreen building credit against such tax, pursuant to the provisions…
N.Y. Tax Law § 190 Long-term care insurance credit
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§ 190. Long-term care insurance credit. 1. General. A taxpayer shall\nbe allowed a credit against the tax imposed by this article equal to\ntwenty percent of the premium paid during the taxable year for long-term\ncare insurance. In order to qualify for such credit, the taxpayer…
N.Y. Tax Law § 191 Receivers, etc
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§ 191. Receivers, etc., conducting corporate business. Any receiver,\nliquidator, referee, trustee, assignee, or other fiduciary or officer or\nagent appointed by any court, who conducts the business of any\ncorporation, limited liability company, joint stock company or\nassocia…
N.Y. Tax Law § 192 Reports of corporations
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§ 192. Reports of corporations. Corporations liable to pay a tax under\nthis article shall report as follows:\n 1. Corporations paying franchise tax. Every corporation, association\nor joint-stock company liable to pay a tax under section one hundred\neighty-three of this chapte…
N.Y. Tax Law § 193 Extension of time for filing report
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§ 193. Extension of time for filing report. The tax commission may\nfor good cause shown extend the time within which any corporation is\nrequired to report by this article.\n
N.Y. Tax Law § 194 Further requirements as to reports of corporations
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§ 194. Further requirements as to reports of corporations. Every\nreport required by this article shall have annexed thereto a\ncertification by the president, vice-president, treasurer, assistant\ntreasurer, or chief accounting officer or any other officer of the\ncorporation, …
N.Y. Tax Law § 197 Payment of tax and penalties
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§ 197. Payment of tax and penalties. 1. To the extent the taxes and\nfees imposed by this article shall not have been previously paid,\n (a) such taxes and fees, or the balance thereof, shall be payable to\nthe tax commission in full at the time the taxpayer's report is required…
N.Y. Tax Law § 197-A Declaration of estimated tax
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§ 197-a. Declaration of estimated tax. 1. Every taxpayer subject to\nthe taxes imposed under sections one hundred eighty-two, one hundred\neighty-two-a, former section one hundred eighty-two-b, one hundred\neighty-four, one hundred eighty-six-a or one hundred eighty-six-e of\nth…
N.Y. Tax Law § 197-B Payments of estimated tax
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§ 197-b. Payments of estimated tax. 1. (a) For taxable years beginning\non or after January first, nineteen hundred seventy-seven, every\ntaxpayer subject to tax under section one hundred eighty-four, one\nhundred eighty-six-a or one hundred eighty-six-e of this article, must\np…
N.Y. Tax Law § 197-C Applicability of section one hundred eighty-two-a
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§ 197-c. Applicability of section one hundred eighty-two-a.\nNotwithstanding any other provision of law to the contrary, with respect\nto the tax imposed by section one hundred eighty-two-a of this article,\na declaration of estimated tax of a taxpayer with a taxable year which\…
N.Y. Tax Law § 197-D The provisions of article twenty-seven of this chapter which pertain to declarations and payments of estimated taxes shall be applicable ...
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§ 197-d. The provisions of article twenty-seven of this chapter which\npertain to declarations and payments of estimated taxes shall be\napplicable to declarations and payments of estimated tax required under\nthis article as if this article had been specifically incorporated in…
N.Y. Tax Law § 2 Definitions
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§ 2. Definitions. 1. Unless otherwise expressly stated or unless the\ncontext or subject matter otherwise requires, "tax department" or\n"department", as used in this chapter, means the department of taxation\nand finance, "commissioner" means the commissioner of taxation and\nf…
N.Y. Tax Law § 20 Credit for transportation improvement contributions
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§ 20. Credit for transportation improvement contributions. (a)\nAllowance of credit. For taxable years beginning before January first,\ntwo thousand nine, a taxpayer subject to tax under article nine, nine-A,\ntwenty-two, thirty-two or thirty-three of this chapter shall be allow…
N.Y. Tax Law § 2000 Statement of purpose
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§ 2000. Statement of purpose. This article is enacted to establish an\nindependent division of tax appeals within the department of taxation\nand finance which shall be responsible for providing the public with a\njust system of resolving controversies with such department of ta…
N.Y. Tax Law § 2002 Division of tax appeals; organization
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§ 2002. Division of tax appeals; organization. There shall be in the\ndepartment of taxation and finance a separate and independent division\nof tax appeals to be operated and administered by a tax appeals\ntribunal. The powers, functions, duties and obligations of the division\…
N.Y. Tax Law § 2004 Tax appeals tribunal; organization and appointment
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§ 2004. Tax appeals tribunal; organization and appointment. The tax\nappeals tribunal shall consist of three commissioners who shall be\nappointed by the governor by and with the advice and consent of the\nsenate. The governor shall designate one of the members of the tribunal\n…
N.Y. Tax Law § 2006 Tax appeals tribunal; functions, powers and duties
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§ 2006. Tax appeals tribunal; functions, powers and duties. The\ntribunal shall have the following functions, powers and duties:\n 1. To establish, consolidate, alter or abolish any unit in the\ndivision; to appoint the heads of such units and fix their duties; and\nto establish…
N.Y. Tax Law § 2008 Commencement of proceedings
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§ 2008. Commencement of proceedings. 1. All proceedings in the\ndivision of tax appeals shall be commenced by the filing of a petition\nwith the division of tax appeals protesting any written notice of the\ndivision of taxation, including any electronic notice provided in\naccor…
N.Y. Tax Law § 2010 Administrative law judges
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§ 2010. Administrative law judges. 1. The tax appeals tribunal shall\nappoint administrative law judges who shall be authorized to conduct any\nhearing or motion procedure authorized to be held within the division of\ntax appeals. Administrative law judges shall be in the classi…
N.Y. Tax Law § 2012 Small claims unit
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§ 2012. Small claims unit. There shall be established in the division\nof tax appeals a small claims unit. Such unit may hear any case where\nthe amount in controversy is not in excess of an amount to be prescribed\nby regulations of the tax appeals tribunal. However, the amount…
N.Y. Tax Law § 2014 Representation of petitioners
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§ 2014. Representation of petitioners. 1. Appearances in proceedings\nconducted by an administrative law judge or before the tax appeals\ntribunal may be by the petitioner or a representative of the petitioner\nwho is at least eighteen years of age, of the petitioner's choosing,…
N.Y. Tax Law § 2016 Judicial review
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§ 2016. Judicial review. 1. A decision of the tax appeals tribunal,\nwhich is not subject to any further administrative review, shall finally\nand irrevocably decide all the issues which were raised in proceedings\nbefore the division of tax appeals upon which such decision is b…