™Your Policy Risk Impact Agent
0 chapters · 1,429 sections in this title.
N.Y. Tax Law § 1846 Seizure and forfeiture of cigarettes
4.9K chars
§ 1846. Seizure and forfeiture of cigarettes.--(a) Whenever a police officer designated in section 1.20 of the criminal procedure law or a peace officer designated in subdivision four of section 2.10 of such law, acting pursuant to his or her special duties, shall discover any c…
N.Y. Tax Law § 1846-A Forfeiture action with respect to tobacco products
3.9K chars
§ 1846-a. Forfeiture action with respect to tobacco products. (a) Whenever a police officer designated in section 1.20 of the criminal procedure law or a peace officer designated in subdivision four of section 2.10 of such law, acting pursuant to their special duties, shall disc…
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...
6.4K chars
§ 1847. Seizure and forfeiture of vehicles or other means of transportation used to transport or for deposit or concealment of cigarettes or used to import tobacco products. (a) Any peace officer designated in subdivision four or five of section 2.10 of the criminal procedure la…
N.Y. Tax Law § 1848 Forfeiture action with respect to motor fuel and diesel motor fuel and vehicle carrying such fuel
11.2K chars
§ 1848. Forfeiture action with respect to motor fuel and diesel motor fuel and vehicle carrying such fuel. (a) Temporary seizure. Whenever a police officer designated in section 1.20 of the criminal procedure law or a peace officer designated in subdivision four of section 2.10 …
N.Y. Tax Law § 186-A Tax on the furnishing of utility services
25.2K chars
§ 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
7.8K chars
§ 186-c. Metropolitan transportation business tax surcharge on utility services and excise tax on sale of telecommunication services. 1. (a) (1) Every utility doing business in the metropolitan commuter transportation district shall pay a tax surcharge, in addition to the tax im…
N.Y. Tax Law § 186-D Transportation business tax on utility services in Erie county
4.3K chars
§ 186-d. Transportation business tax on utility services in Erie county. 1. Notwithstanding any other provisions of law to the contrary, the county of Erie, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in su…
N.Y. Tax Law § 186-E Excise tax on telecommunication services
26.3K chars
§ 186-e. Excise tax on telecommunication services. 1. Definitions. As used in this section, where not otherwise specifically defined and unless a different meaning is clearly required: (a) (1) "Gross receipt" means the amount received in or by reason of any sale, conditional or …
N.Y. Tax Law § 186-F Public safety communications surcharge
10.7K chars
§ 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
14.7K chars
§ 186-g. Wireless communications surcharge authorized. 1. Definitions. As used in this section, where not otherwise specifically defined and unless a different meaning is clearly required, all of the definitions of section one hundred eighty-six-f of this article shall apply to …
N.Y. Tax Law § 187 Credit for special additional mortgage recording tax
2.4K chars
§ 187. Credit for special additional mortgage recording tax. 1. A taxpayer shall be allowed a credit, to be credited against the taxes imposed by this article, other than the taxes and fees imposed by sections one hundred eighty-six-a and one hundred eighty-six-e of this chapter…
N.Y. Tax Law § 187-A Credit for employment of persons with disabilities
4.0K chars
§ 187-a. Credit for employment of persons with disabilities. 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as hereinafter provided, against the taxes imposed by this article, other than the taxes imposed by sections one hundred eighty-six-a, one hu…
N.Y. Tax Law § 187-B Alternative fuels and electric vehicle recharging property credit
4.0K chars
§ 187-b. Alternative fuels and electric vehicle recharging property credit. 1. General. A taxpayer shall be allowed a credit, to be credited against the taxes imposed under sections one hundred eighty-three and one hundred eighty-four of this article. Such credit, to be computed…
N.Y. Tax Law § 187-C Biofuel production credit
1.3K chars
§ 187-c. Biofuel production credit. A taxpayer shall be allowed a credit to be computed as provided in section twenty-eight of this chapter, as added by part X of chapter sixty-two of the laws of two thousand six, against the tax imposed by this article. Provided, however, that …
N.Y. Tax Law § 187-D Green building credit
1.2K chars
§ 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
1.5K chars
§ 187-e. Credit for transportation improvement contributions. 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section twenty of this chapter, against the taxes imposed by sections one hundred eighty-three, one hundred eighty-four and f…
N.Y. Tax Law § 187-F Order of credits
0.5K chars
§ 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
1.3K chars
§ 187-g. Brownfield redevelopment tax credit. 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section twenty-one of this chapter, against the taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this articl…
N.Y. Tax Law § 187-H Remediated brownfield credit for real property taxes for qualified sites
1.4K chars
§ 187-h. Remediated brownfield credit for real property taxes for qualified sites. 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in subdivision (b) of section twenty-two of this chapter, against the taxes imposed by sections one hundred…
N.Y. Tax Law § 187-I Environmental remediation insurance credit
1.3K chars
§ 187-i. Environmental remediation insurance credit. 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section twenty-three of this chapter, against the taxes imposed by sections one hundred eighty-three and one hundred eighty-four of th…
N.Y. Tax Law § 187-N Security training tax credit
0.9K chars
* § 187-n. Security training tax credit. 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section twenty-six of this chapter, against the tax imposed by this article. 2. Application of credit. In no event shall the credit under this sec…
N.Y. Tax Law § 187-N*2 Fuel cell electric generating equipment expenditures credit
3.0K chars
* § 187-n. Fuel cell electric generating equipment expenditures credit. (1) Allowance of credit. For taxable years beginning before January first, two thousand nine, a taxpayer whose business is not substantially engaged in the commercial generation, distribution, transmission, …
N.Y. Tax Law § 187-O Temporary deferral nonrefundable payout credit
1.2K chars
§ 187-o. Temporary deferral nonrefundable payout credit. 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in subdivision one of section thirty-four of this chapter, against either the taxes imposed by sections one hundred eighty-three and …
N.Y. Tax Law § 187-P Temporary deferral refundable payout credit
1.3K chars
§ 187-p. Temporary deferral refundable payout credit. 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in subdivision two of section thirty-four of this chapter, against the taxes imposed by sections one hundred eighty-three and one hundre…
N.Y. Tax Law § 187-Q Utility COVID-19 debt relief credit
3.8K chars
§ 187-q. Utility COVID-19 debt relief credit. 1. Allowance of credit. A taxpayer doing business in this state that is subject to the supervision of the public service commission shall be allowed a credit against the taxes imposed by this article, to be computed as hereinafter pr…
N.Y. Tax Law § 187-R Commercial security tax credit
0.9K chars
§ 187-r. Commercial security tax credit. 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section forty-nine of this chapter, against the tax imposed by this article. 2. Application of credit. In no event shall the credit under this sec…
N.Y. Tax Law § 188 Tax surcharge
7.9K chars
§ 188. Tax surcharge. 1. In addition to the taxes imposed under sections one hundred eighty-three, one hundred eighty-four, one hundred eighty-six and one hundred eighty-six-a of this article, there is hereby imposed, for years ending on December thirty-first, nineteen hundred n…
N.Y. Tax Law § 189-B Tax surcharge
1.6K chars
§ 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
49.8K chars
§ 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
1.4K chars
§ 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
0.7K chars
§ 191. Receivers, etc., conducting corporate business. Any receiver, liquidator, referee, trustee, assignee, or other fiduciary or officer or agent appointed by any court, who conducts the business of any corporation, limited liability company, joint stock company or association…
N.Y. Tax Law § 192 Reports of corporations
5.9K chars
§ 192. Reports of corporations. Corporations liable to pay a tax under this article shall report as follows: 1. Corporations paying franchise tax. Every corporation, association or joint-stock company liable to pay a tax under section one hundred eighty-three of this chapter sha…
N.Y. Tax Law § 193 Extension of time for filing report
0.2K chars
§ 193. Extension of time for filing report. The tax commission may for good cause shown extend the time within which any corporation is required to report by this article.
N.Y. Tax Law § 194 Further requirements as to reports of corporations
1.9K chars
§ 194. Further requirements as to reports of corporations. Every report required by this article shall have annexed thereto a certification by the president, vice-president, treasurer, assistant treasurer, or chief accounting officer or any other officer of the corporation, asso…
N.Y. Tax Law § 197 Payment of tax and penalties
2.6K chars
§ 197. Payment of tax and penalties. 1. To the extent the taxes and fees imposed by this article shall not have been previously paid, (a) such taxes and fees, or the balance thereof, shall be payable to the tax commission in full at the time the taxpayer's report is required to …
N.Y. Tax Law § 197-A Declaration of estimated tax
3.9K chars
§ 197-a. Declaration of estimated tax. 1. Every taxpayer subject to the taxes imposed under sections one hundred eighty-two, one hundred eighty-two-a, former section one hundred eighty-two-b, one hundred eighty-four, one hundred eighty-six-a or one hundred eighty-six-e of this a…
N.Y. Tax Law § 197-B Payments of estimated tax
9.5K chars
§ 197-b. Payments of estimated tax. 1. (a) For taxable years beginning on or after January first, nineteen hundred seventy-seven, every taxpayer subject to tax under section one hundred eighty-four, one hundred eighty-six-a or one hundred eighty-six-e of this article, must pay i…
N.Y. Tax Law § 197-C Applicability of section one hundred eighty-two-a
1.4K chars
§ 197-c. Applicability of section one hundred eighty-two-a. Notwithstanding any other provision of law to the contrary, with respect to the tax imposed by section one hundred eighty-two-a of this article, a declaration of estimated tax of a taxpayer with a taxable year which is …
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 ...
0.3K chars
§ 197-d. The provisions of article twenty-seven of this chapter which pertain to declarations and payments of estimated taxes shall be applicable to declarations and payments of estimated tax required under this article as if this article had been specifically incorporated in an…
N.Y. Tax Law § 2 Definitions
6.9K chars
§ 2. Definitions. 1. Unless otherwise expressly stated or unless the context or subject matter otherwise requires, "tax department" or "department", as used in this chapter, means the department of taxation and finance, "commissioner" means the commissioner of taxation and finan…
N.Y. Tax Law § 20 Credit for transportation improvement contributions
6.4K chars
§ 20. Credit for transportation improvement contributions. (a) Allowance of credit. For taxable years beginning before January first, two thousand nine, a taxpayer subject to tax under article nine, nine-A, twenty-two, thirty-two or thirty-three of this chapter shall be allowed …
N.Y. Tax Law § 2000 Statement of purpose
1.3K chars
§ 2000. Statement of purpose. This article is enacted to establish an independent division of tax appeals within the department of taxation and finance which shall be responsible for providing the public with a just system of resolving controversies with such department of taxat…
N.Y. Tax Law § 2002 Division of tax appeals; organization
0.4K chars
§ 2002. Division of tax appeals; organization. There shall be in the department of taxation and finance a separate and independent division of tax appeals to be operated and administered by a tax appeals tribunal. The powers, functions, duties and obligations of the division sha…
N.Y. Tax Law § 2004 Tax appeals tribunal; organization and appointment
2.2K chars
§ 2004. Tax appeals tribunal; organization and appointment. The tax appeals tribunal shall consist of three commissioners who shall be appointed by the governor by and with the advice and consent of the senate. The governor shall designate one of the members of the tribunal to b…
N.Y. Tax Law § 2006 Tax appeals tribunal; functions, powers and duties
11.3K chars
§ 2006. Tax appeals tribunal; functions, powers and duties. The tribunal shall have the following functions, powers and duties: 1. To establish, consolidate, alter or abolish any unit in the division; to appoint the heads of such units and fix their duties; and to establish, con…
N.Y. Tax Law § 2008 Commencement of proceedings
4.3K chars
§ 2008. Commencement of proceedings. 1. All proceedings in the division of tax appeals shall be commenced by the filing of a petition with the division of tax appeals protesting any written notice of the division of taxation, including any electronic notice provided in accordanc…
N.Y. Tax Law § 2010 Administrative law judges
2.0K chars
§ 2010. Administrative law judges. 1. The tax appeals tribunal shall appoint administrative law judges who shall be authorized to conduct any hearing or motion procedure authorized to be held within the division of tax appeals. Administrative law judges shall be in the classifie…
N.Y. Tax Law § 2012 Small claims unit
2.3K chars
§ 2012. Small claims unit. There shall be established in the division of tax appeals a small claims unit. Such unit may hear any case where the amount in controversy is not in excess of an amount to be prescribed by regulations of the tax appeals tribunal. However, the amount so…
N.Y. Tax Law § 2014 Representation of petitioners
1.5K chars
§ 2014. Representation of petitioners. 1. Appearances in proceedings conducted by an administrative law judge or before the tax appeals tribunal may be by the petitioner or a representative of the petitioner who is at least eighteen years of age, of the petitioner's choosing, in…
N.Y. Tax Law § 2016 Judicial review
3.1K chars
§ 2016. Judicial review. 1. A decision of the tax appeals tribunal, which is not subject to any further administrative review, shall finally and irrevocably decide all the issues which were raised in proceedings before the division of tax appeals upon which such decision is base…