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0 chapters · 1,429 sections in this title.
N.Y. Tax Law § 2018 Frivolous petitions
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§ 2018. Frivolous petitions. If any petitioner commences or maintains a proceeding in the division of tax appeals primarily for delay, or if the petitioner's position in such proceeding is frivolous, then the tax appeals tribunal may impose a penalty against such petitioner of n…
N.Y. Tax Law § 202 Secrecy required of officials; penalty for violation
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§ 202. Secrecy required of officials; penalty for violation. 1. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for any tax commissioner, any officer or employee of the department of taxation and finance, or any person who, p…
N.Y. Tax Law § 2020 Official seal
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§ 2020. Official seal. The tax appeals tribunal shall have and use an official seal; and the records, its proceedings and copies of all papers and documents in its possession and custody may be authenticated in the usual form under such seal and the signature of any one of the c…
N.Y. Tax Law § 2022 Manner of execution of instruments by the tax appeals tribunal
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§ 2022. Manner of execution of instruments by the tax appeals tribunal. Notwithstanding any other provision of law, whenever a statute authorizes or requires the tax appeals tribunal to execute an instrument, such instrument shall be executed by affixing the name of such tribuna…
N.Y. Tax Law § 2024 Traveling expenses
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§ 2024. Traveling expenses. The reasonable and necessary traveling and other expenses of the commissioners, officers, assistants, administrative law judges and other employees of the division of tax appeals, while actually engaged in the performance of their duties, outside of t…
N.Y. Tax Law § 2026 Construction
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§ 2026. Construction. Whenever the terms "state tax commission", "state tax commissioners" or "tax commissioner" occur in this chapter or in any law where reference is made to such commission, commissioner or commissioners in relation to the administration of the administrative …
N.Y. Tax Law § 203 Collection of taxes
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§ 203. Collection of taxes. 1. An action may be brought by the attorney-general, at the instance of the tax commission, in the name of the state, to compel the filing of reports or to recover the amount of any account audited and stated by the tax commission under this article o…
N.Y. Tax Law § 203-A Dissolution of delinquent business corporations
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§ 203-a. Dissolution of delinquent business corporations. 1. On or before the last day of March, June, September or December in each calendar year, the tax commission may certify and transmit to the department of state a list containing the names of any or all such stock corpora…
N.Y. Tax Law § 203-B Annulment of authority to do business by foreign corporations
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§ 203-b. Annulment of authority to do business by foreign corporations. 1. On or before the last day of March, June, September or December in each calendar year, the tax commission may certify and transmit to the department of state a list containing the names of any or all such…
N.Y. Tax Law § 204 Reports to be made by the secretary of state
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§ 204. Reports to be made by the secretary of state. 1. Report. The secretary of state shall transmit to the commissioner a report of the stock corporations or corporations formed for profit whose certificates of incorporation are filed, or of the foreign stock corporations or c…
N.Y. Tax Law § 205 Deposit of moneys collected from taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this chapter
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§ 205. Deposit of moneys collected from taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this chapter. 1. (a) From moneys collected from taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this chapter during the per…
N.Y. Tax Law § 206 Deposit and disposition of revenue
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§ 206. Deposit and disposition of revenue. The taxes, percentage, interest and other charges imposed by this article shall be collected and deposited and receipts therefor issued by the commissioner and all revenues so collected or received shall be deposited and disposed of pur…
N.Y. Tax Law § 207 Limitation of time
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§ 207. Limitation of time. The provisions of the civil practice law and rules relative to the limitation of time of enforcing a civil remedy shall not apply to any proceeding or action taken to levy, appraise, assess, determine or enforce the collection of any tax or penalty pre…
N.Y. Tax Law § 207-A Exemption of corporations owned by a municipality
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§ 207-a. Exemption of corporations owned by a municipality. On and after the second day of June, nineteen hundred forty, the provisions of this article shall not apply to any corporation all of the capital stock of which is owned by a municipal corporation of this state.
N.Y. Tax Law § 207-B Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four
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§ 207-b. Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four.-- For taxable years or periods ending on or after December thirty-first, nineteen hundred sixty-four-- (1) the provisions of article twenty-seven shall apply …
N.Y. Tax Law § 208 Definitions
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§ 208. Definitions. As used in this article: 1. The term "corporation" includes (a) an association within the meaning of paragraph three of subsection (a) of section seventy-seven hundred one of the internal revenue code (including a limited liability company), (b) a joint-stock…
N.Y. Tax Law § 209 Imposition of tax; exemptions
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§ 209. Imposition of tax; exemptions. 1. (a) For the privilege of exercising its corporate franchise, or of doing business, or of employing capital, or of owning or leasing property in this state in a corporate or organized capacity, or of maintaining an office in this state, or…
N.Y. Tax Law § 209-B Metropolitan transportation business tax surcharge
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§ 209-B. Metropolitan transportation business tax surcharge. 1. (a) For the privilege of exercising its corporate franchise, or of doing business, or of employing capital, or of owning or leasing property in a corporate or organized capacity, or of maintaining an office, or of d…
N.Y. Tax Law § 209-C Gift for fish and wildlife management
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§ 209-C. Gift for fish and wildlife management. Effective for any tax year commencing on or after January first, nineteen hundred ninety-three, a taxpayer in any taxable year may elect to contribute to the conservation fund for fish and wildlife management purposes. Such contrib…
N.Y. Tax Law § 209-D Gift for breast cancer research and education
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§ 209-D. Gift for breast cancer research and education. Effective for any tax year commencing on or after January first, nineteen hundred ninety-six, a taxpayer in any taxable year may elect to contribute to the support of the breast cancer research and education fund. Such cont…
N.Y. Tax Law § 209-E Gift for prostate and testicular cancer research and education
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§ 209-E. Gift for prostate and testicular cancer research and education. Effective for any tax year commencing on or after January first, two thousand four, a taxpayer in any taxable year may elect to contribute to the support of the New York State prostate and testicular cancer…
N.Y. Tax Law § 209-F Gift for the World Trade Center memorial foundation
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§ 209-F. Gift for the World Trade Center memorial foundation. Effective for any tax year commencing on or after January first, two thousand five, a taxpayer in any taxable year may elect to contribute to the support of the World Trade Center memorial foundation fund. Such contri…
N.Y. Tax Law § 209-G Gift for volunteer firefighter and volunteer emergency services workers recruitment and retention
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§ 209-G. Gift for volunteer firefighter and volunteer emergency services workers recruitment and retention. Effective for any tax year commencing on or after the effective date of this section, a taxpayer in any taxable year may elect to contribute to the support of the voluntee…
N.Y. Tax Law § 209-H Gift for honor and remembrance of veterans
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§ 209-H. Gift for honor and remembrance of veterans. Effective for any tax year commencing on or after January first, two thousand thirteen, any taxpayer in any taxable year may elect to contribute to the veterans remembrance and cemetery maintenance and operation fund. Such con…
N.Y. Tax Law § 209-I Gift for women's cancers education and prevention
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§ 209-I. Gift for women's cancers education and prevention. A taxpayer in any taxable year may elect to contribute to the support of the women's cancers education and prevention fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of the st…
N.Y. Tax Law § 209-J Gift for New York state veterans' homes
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§ 209-J. Gift for New York state veterans' homes. Effective for any tax year commencing on or after January first, two thousand seventeen, any taxpayer in any taxable year may elect to contribute to the veterans' home assistance fund. Such contribution shall be in any whole doll…
N.Y. Tax Law § 209-K Gift to the love your library fund
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§ 209-K. Gift to the love your library fund. Effective for any tax year commencing on or after January first, two thousand eighteen, a taxpayer in any taxable year may elect to contribute to the love your library fund. Such contribution shall be in any whole dollar amount and sh…
N.Y. Tax Law § 209-L Gift for ALS research and education
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* § 209-L. Gift for ALS research and education. Effective for any tax year commencing on or after January first, two thousand nineteen, a taxpayer in any taxable year may elect to contribute to the support of the New York state ALS (Amyotrophic Lateral Sclerosis) research and ed…
N.Y. Tax Law § 209-L*2 Gift for lupus education and prevention
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* § 209-L. Gift for lupus education and prevention. A taxpayer in any taxable year may elect to contribute to the support of the lupus education and prevention fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of the state tax owed by su…
N.Y. Tax Law § 209-L*3 Gift for military families
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* § 209-L. Gift for military families. Effective for any tax year commencing on or after January first, two thousand eighteen, a taxpayer in any taxable year may elect to contribute to the support of the military family relief fund. Such contribution shall be in any whole dollar…
N.Y. Tax Law § 209-M Gift for leukemia, lymphoma and myeloma research, education and treatment
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* § 209-M. Gift for leukemia, lymphoma and myeloma research, education and treatment. Effective for any tax year commencing on or after January first, two thousand twenty, a taxpayer in any taxable year may elect to contribute to the support of the leukemia, lymphoma and myeloma…
N.Y. Tax Law § 209-M*2 Gift for home delivered meals for seniors
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* § 209-M. Gift for home delivered meals for seniors. Effective for any tax year commencing on or after January first, two thousand nineteen, a taxpayer in any taxable year may elect to contribute to the support of the senior wellness in nutrition fund for the purpose of providi…
N.Y. Tax Law § 209-N Retired and rescued thoroughbred race horse aftercare
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* § 209-N. Retired and rescued thoroughbred race horse aftercare. Effective for any tax year commencing on or after the effective date of this section, a taxpayer in any taxable year may elect to contribute to the New York state thoroughbred breeding and development fund establi…
N.Y. Tax Law § 209-O Retired and rescued standardbred race horse aftercare
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* § 209-O. Retired and rescued standardbred race horse aftercare. Effective for any tax year commencing on or after the effective date of this section, a taxpayer in any taxable year may elect to contribute to the agriculture and New York horse breeding and development fund esta…
N.Y. Tax Law § 209-P Gift for Lyme and tick-borne diseases education, research and prevention
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§ 209-P. Gift for Lyme and tick-borne diseases education, research and prevention. Effective for any tax year commencing on or after January first, two thousand twenty-two, a taxpayer in any taxable year may elect to contribute to the support of the Lyme and tick-borne diseases …
N.Y. Tax Law § 209-Q Gift for diabetes research and education
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§ 209-Q. Gift for diabetes research and education. Effective for any tax year commencing on or after the effective date of this section, a taxpayer in any taxable year may elect to contribute to the support of the diabetes research and education fund. Such contribution shall be …
N.Y. Tax Law § 21 Brownfield redevelopment tax credit
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* § 21. Brownfield redevelopment tax credit. (a) Allowance of credit. (1) General. A taxpayer subject to tax under article nine, nine-A, twenty-two or thirty-three of this chapter shall be allowed a credit against such tax, pursuant to the provisions referenced in subdivision (f…
N.Y. Tax Law § 21*2 Disclosure of taxpayer information in cases involving abandoned property
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* § 21. Disclosure of taxpayer information in cases involving abandoned property. (a) General. Notwithstanding any provision of law to the contrary, the commissioner may furnish to the comptroller or duly designated officer or employee of the state department of audit and contro…
N.Y. Tax Law § 210 Computation of tax
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§ 210. Computation of tax. 1. The tax imposed by subdivision one of section two hundred nine of this chapter shall be: (A) in the case of each taxpayer other than a New York S corporation or a qualified homeowners association, the highest of the amounts prescribed in paragraphs …
N.Y. Tax Law § 210-A Apportionment
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§ 210-A. Apportionment. 1. General. Business income and capital shall be apportioned to the state by the apportionment factor determined pursuant to this section. The apportionment factor is a fraction, determined by including only those receipts, net income, net gains, and othe…
N.Y. Tax Law § 210-B Credits
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§ 210-B. Credits. 1. Investment tax credit (ITC). (a) A taxpayer shall be allowed a credit, to be computed as hereinafter provided, against the tax imposed by this article. The amount of the credit shall be the percent provided for hereinbelow of the investment credit base. The …
N.Y. Tax Law § 210-C Combined reports
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§ 210-C. Combined reports. 1. Tax. (a) The tax on a combined report shall be the highest of (i) the combined business income base multiplied by the tax rate specified in paragraph (a) of subdivision one of section two hundred ten of this article; (ii) the combined capital base m…
N.Y. Tax Law § 211 Reports
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§ 211. Reports. 1. Every taxpayer shall annually on or before March fifteenth, for taxable years beginning before January first, two thousand sixteen, and annually on or before April fifteenth, for taxable years beginning on or after January first, two thousand sixteen, transmit…
N.Y. Tax Law § 213 Payment and lien of tax
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§ 213. Payment and lien of tax. 1. To the extent the tax imposed by section two hundred nine of this chapter shall not have been previously paid pursuant to section two hundred thirteen-b of this chapter, a. such tax, or the balance thereof, shall be payable to the commissioner …
N.Y. Tax Law § 213-A Declaration of estimated tax
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§ 213-a. Declaration of estimated tax.-- (a) Requirement of declaration.--Every taxpayer subject to the tax imposed by section two hundred nine of this article shall make a declaration of its estimated tax for the current privilege period, containing such information as the comm…
N.Y. Tax Law § 213-B Payments on account of estimated tax
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§ 213-b. Payments on account of estimated tax.-- (a) First installments for certain taxpayers.--In privilege periods of twelve months ending at any time during the calendar year nineteen hundred seventy and thereafter, every taxpayer subject to the tax imposed by section two hun…
N.Y. Tax Law § 216 Collection of taxes
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§ 216. Collection of taxes. Every foreign corporation (other than a moneyed corporation) subject to the provisions of this article, except a corporation having a certificate of authority under section two hundred twelve of the general corporation law or having authority to do bu…
N.Y. Tax Law § 217 Penalties
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§ 217. Penalties. 1. If any taxes, penalties or interest due under this article are not paid, or any report required is not filed, and the tax commission is satisfied that the failure to make such payment or file such report is intentional, it may so report to the attorney-gener…
N.Y. Tax Law § 218 Deposit and disposition of revenue
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§ 218. 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 § 219 Limitation of time
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§ 219. Limitation of time. The provisions of the civil practice law and rules relative to the limitation of time of enforcing a civil remedy shall not apply to any proceeding or action taken to levy, appraise, assess, determine or enforce the collection of any tax or penalty pre…