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N.Y. Tax Law § 219-A Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four
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§ 219-a. Practice and procedure for taxable years ending on or after\nDecember thirty-first, nineteen hundred sixty-four.--For taxable years\nor periods ending on or after December thirty-first, nineteen hundred\nsixty-four--\n (1) the provisions of article twenty-seven shall ap…
N.Y. Tax Law § 22 Tax credit for remediated brownfields
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§ 22. Tax credit for remediated brownfields. (a) Definitions. As used\nin this section the following terms shall have the following meanings:\n (1) Certificate of completion. A "certificate of completion" issued by\nthe commissioner of environmental conservation pursuant to sect…
N.Y. Tax Law § 23 Environmental remediation insurance credit
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§ 23. Environmental remediation insurance credit. (a) Allowance of\ncredit. General. A taxpayer subject to tax under article nine, nine-A,\ntwenty-two or thirty-three of this chapter shall be allowed a credit\nagainst such tax, pursuant to the provisions referenced in subdivisio…
N.Y. Tax Law § 24 Empire state film production credit
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§ 24. Empire state film production credit. (a) (1) Allowance of\ncredit. A taxpayer which is a qualified film production company, or a\nqualified independent film production company, or which is a sole\nproprietor of or a member of a partnership which is a qualified film\nproduc…
N.Y. Tax Law § 24-A Musical and theatrical production credit
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* § 24-a. Musical and theatrical production credit. (a)(1) Allowance\nof credit. A taxpayer which is a qualified musical and theatrical\nproduction company, or which is a sole proprietor of or a member of a\npartnership which is a qualified musical and theatrical production\ncom…
N.Y. Tax Law § 24-B Television writers' and directors' fees and salaries credit
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* § 24-b. Television writers' and directors' fees and salaries credit.\n(a)(1) A taxpayer which is a qualified film production company, or a\nqualified independent film production company, or which is a sole\nproprietor of or a member of a partnership which is a qualified film\n…
N.Y. Tax Law § 24-C New York city musical and theatrical production tax credit
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* § 24-c. New York city musical and theatrical production tax credit.\n(a) (1) Allowance of credit. A taxpayer that is a qualified New York\ncity musical and theatrical production company, or is a sole proprietor\nof or a member of a partnership that is a qualified New York city…
N.Y. Tax Law § 24-D Empire state independent film production credit
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§ 24-d. Empire state independent film production credit. (a) (1)\nAllowance of credit. A taxpayer which is a qualified independent film\nproduction company, or which is a sole proprietor of or a member of a\npartnership which is a qualified independent film production company,\n…
N.Y. Tax Law § 25 Disclosure of certain transactions and related information
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* § 25. Disclosure of certain transactions and related information.\n(a) (1) Every taxpayer, or person as defined in section seven thousand\nseven hundred one of the internal revenue code, required to file a\ndisclosure statement with the internal revenue service pursuant to\nse…
N.Y. Tax Law § 250 Definitions
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§ 250. Definitions. 1. The term "real property" as used in this\narticle includes the land itself above and under water, all buildings\nand other articles and structures, substructures and superstructures,\nerected upon, under or above, or affixed to the same; all wharves and\np…
N.Y. Tax Law § 251 Procedure for review
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§ 251. Procedure for review. Where the application of the provisions\nof this article is involved, the act of a recording officer in recording\nor refusing to record an instrument, his determination, if any, and the\napplication of this article thereto, shall be subject to revie…
N.Y. Tax Law § 252 Exemptions
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§ 252. Exemptions. (1) No mortgage of real property situated within\nthis state shall be exempt, and no person or corporation owning any debt\nor obligation secured by mortgage of real property situated within this\nstate shall be exempt, from the taxes imposed by this article b…
N.Y. Tax Law § 252-A Other exemptions
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§ 252-a. Other exemptions. 1. Mortgages of real property given to\nsecure obligations incurred and given pursuant to the provisions of\nsection six-a of the banking law shall be exempt from any tax or fee\nimposed by this article.\n 2. Reverse mortgages conforming to the provisi…
N.Y. Tax Law § 253 Recording tax
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§ 253. Recording tax. 1. A tax of fifty cents for each one hundred\ndollars and each remaining major fraction thereof of principal debt or\nobligation which is, or under any contingency may be secured at the date\nof the execution thereof or at any time thereafter by a mortgage …
N.Y. Tax Law § 253-A Recording tax by a city of one million or more
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§ 253-a. Recording tax by a city of one million or more. 1. Any city\nin this state having a population of one million or more, acting through\nits local legislative body, is hereby authorized and empowered to adopt\nand amend local laws imposing in any such city (A) prior to Fe…
N.Y. Tax Law § 253-B Credit line mortgage
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§ 253-b. Credit line mortgage. 1. In the case of a mortgage which is\na credit line mortgage, as defined in subdivision two of this section,\nof real property principally improved or to be improved by a one to six\nfamily owner-occupied residence or dwelling, the principal debt …
N.Y. Tax Law § 253-C Recording tax imposed by the county of Nassau
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§ 253-c. Recording tax imposed by the county of Nassau. 1. Nassau\ncounty, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in any such county\nduring the period beginning September first, nineteen hundred nine…
N.Y. Tax Law § 253-D Recording tax imposed by the city of Yonkers
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§ 253-d. Recording tax imposed by the city of Yonkers. 1. The city of\nYonkers, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in any such city\nduring the period beginning September first, nineteen hundred\n…
N.Y. Tax Law § 253-E Recording tax imposed by the county of Broome
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§ 253-e. Recording tax imposed by the county of Broome. 1. Broome\ncounty, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in such county a\ntax of twenty-five cents for each one hundred dollars and each remai…
N.Y. Tax Law § 253-F Recording tax imposed by the county of Rockland
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§ 253-f. Recording tax imposed by the county of Rockland. 1. Rockland\ncounty, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in such county a\ntax of twenty-five cents for each one hundred dollars and each r…
N.Y. Tax Law § 253-G Recording tax imposed by the county of Westchester
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§ 253-g. Recording tax imposed by the county of Westchester. 1.\nWestchester county, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncounty a tax of twenty-five cents for each one hundred dollars and …
N.Y. Tax Law § 253-H Recording tax imposed by the county of Lewis
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§ 253-h. Recording tax imposed by the county of Lewis. 1. Lewis\ncounty, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in such county a\ntax of twenty-five cents for each one hundred dollars and each remaini…
N.Y. Tax Law § 253-I Recording tax imposed by the county of Columbia
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§ 253-i. Recording tax imposed by the county of Columbia. 1. Columbia\ncounty, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in such county a\ntax of fifty cents for each one hundred dollars and each remaini…
N.Y. Tax Law § 253-J Recording tax imposed by the county of Sullivan
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* § 253-j. Recording tax imposed by the county of Sullivan. 1.\nSullivan county, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncounty a tax of twenty-five cents for each one hundred dollars and each…
N.Y. Tax Law § 253-J*2 Recording tax imposed by the county of Hamilton
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* § 253-j. Recording tax imposed by the county of Hamilton. 1.\nHamilton county, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncounty a tax of twenty-five cents for each one hundred dollars and each…
N.Y. Tax Law § 253-J*3 Recording tax imposed by the county of Essex
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* § 253-j. Recording tax imposed by the county of Essex. 1. Essex\ncounty, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in such county a\ntax of twenty-five cents for each one hundred dollars and each remai…
N.Y. Tax Law § 253-J*4 Recording tax imposed by the county of Schoharie
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* § 253-j. Recording tax imposed by the county of Schoharie. 1.\nSchoharie county, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncounty a tax of twenty-five cents for each one hundred dollars and ea…
N.Y. Tax Law § 253-K Recording tax imposed by the county of Genesee
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* § 253-k. Recording tax imposed by the county of Genesee. 1. Genesee\ncounty, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in such county a\ntax of twenty-five cents for each one hundred dollars and each r…
N.Y. Tax Law § 253-L Recording tax imposed by the county of Rensselaer
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§ 253-l. Recording tax imposed by the county of Rensselaer. 1.\nRensselaer county, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncounty a tax of twenty-five cents for each one hundred dollars and ea…
N.Y. Tax Law § 253-M Recording tax imposed by the county of Wayne
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§ 253-m. Recording tax imposed by the county of Wayne. 1. Wayne\ncounty, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in such county a\ntax of twenty-five cents for each one hundred dollars and each remaini…
N.Y. Tax Law § 253-N Recording tax imposed by the county of Wyoming
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* § 253-n. Recording tax imposed by the county of Wyoming. 1. Wyoming\ncounty, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in such county a\ntax of twenty-five cents for each one hundred dollars and each r…
N.Y. Tax Law § 253-O Recording tax imposed by the county of Chautauqua
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§ 253-o. Recording tax imposed by the county of Chautauqua. 1.\nChautauqua county, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncounty a tax of twenty-five cents for each one hundred dollars and ea…
N.Y. Tax Law § 253-P Recording tax imposed by the county of Albany
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* § 253-p. Recording tax imposed by the county of Albany. 1. Albany\ncounty, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in such county a\ntax of twenty-five cents for each one hundred dollars and each rem…
N.Y. Tax Law § 253-R Recording tax imposed by the county of Schenectady
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§ 253-r. Recording tax imposed by the county of Schenectady. 1.\nSchenectady county, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncounty a tax of twenty-five cents for each one hundred dollars and …
N.Y. Tax Law § 253-S Recording tax imposed by the county of Steuben
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* § 253-s. Recording tax imposed by the county of Steuben. 1. Steuben\ncounty, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in such county a\ntax of twenty-five cents for each one hundred dollars and each r…
N.Y. Tax Law § 253-T Recording tax imposed by the county of Yates
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* § 253-t. Recording tax imposed by the county of Yates. 1. Yates\ncounty, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in such county a\ntax of twenty-five cents for each one hundred dollars and each remai…
N.Y. Tax Law § 253-U Recording tax imposed by the county of Herkimer
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* § 253-u. Recording tax imposed by the county of Herkimer. 1.\nHerkimer county, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncounty a tax of twenty-five cents for each one hundred dollars and each…
N.Y. Tax Law § 253-V Recording tax imposed by the county of Cortland
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* § 253-v. Recording tax imposed by the county of Cortland. 1.\nCortland county, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncounty a tax of twenty-five cents for each one hundred dollars and each…
N.Y. Tax Law § 253-W Recording tax imposed by the county of Warren
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* § 253-w. Recording tax imposed by the county of Warren. 1. Warren\ncounty, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in such county a\ntax of twenty-five cents for each one hundred dollars and each rem…
N.Y. Tax Law § 253-X Recording tax imposed by the county of Cattaraugus
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* § 253-x. Recording tax imposed by the county of Cattaraugus. 1.\nCattaraugus county, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncounty a tax of twenty-five cents for each one hundred dollars an…
N.Y. Tax Law § 253-X*2 Recording tax imposed by the county of Greene
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* § 253-x. Recording tax imposed by the county of Greene. 1. Greene\ncounty, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in such county a\ntax of fifty cents for each one hundred dollars and each remaining…
N.Y. Tax Law § 253-Y Recording tax imposed by the county of Madison
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* § 253-y. Recording tax imposed by the county of Madison. 1. Madison\ncounty, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in such county a\ntax of twenty-five cents for each one hundred dollars and each r…
N.Y. Tax Law § 253-Y*2 Recording tax imposed by the county of Livingston
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* § 253-y. Recording tax imposed by the county of Livingston. 1.\nLivingston county, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncounty a tax of twenty-five cents for each one hundred dollars and …
N.Y. Tax Law § 253-Y*3 Recording tax imposed by the county of Washington
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* § 253-y. Recording tax imposed by the county of Washington. 1.\nWashington county, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncounty a tax of twenty-five cents for each one hundred dollars and …
N.Y. Tax Law § 253-Z Recording tax imposed by the county of Otsego
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* § 253-z. Recording tax imposed by the county of Otsego. 1. Otsego\ncounty, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in such county a\ntax of twenty-five cents for each one hundred dollars and each rem…
N.Y. Tax Law § 253-Z*2 Recording tax imposed by the county of Chenango
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* § 253-z. Recording tax imposed by the county of Chenango. 1.\nChenango county, acting through its local legislative body, is hereby\nauthorized and empowered to adopt and amend local laws imposing in such\ncounty a tax of twenty-five cents for each one hundred dollars and each…
N.Y. Tax Law § 254 Optional tax on prior mortgages
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§ 254. Optional tax on prior mortgages. Whenever any mortgage other\nthan a mortgage specified in section two hundred and sixty-four has been\nrecorded prior to July first, nineteen hundred and six, the record owner\nthereof may file with the recording officer of the county in w…
N.Y. Tax Law § 255 Supplemental mortgages
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§ 255. Supplemental mortgages. 1. (a) (i) If subsequent to the\nrecording of a mortgage on which all taxes, if any, accrued under this\narticle have been paid, a supplemental instrument or mortgage is\nrecorded for the purpose of correcting or perfecting any recorded\nmortgage, …
N.Y. Tax Law § 256 Mortgages for indefinite amounts or for contract obligations
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§ 256. Mortgages for indefinite amounts or for contract obligations.\nIf the principal indebtedness secured or which by any contingency may be\nsecured by a mortgage is not determinable from the terms of the\nmortgage, or if a mortgage is given to secure the performance by the\n…
N.Y. Tax Law § 257 Payment of taxes
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§ 257. Payment of taxes. The taxes imposed by this article shall be\npayable on the recording of each mortgage of real property subject to\ntaxes thereunder. Such taxes shall be paid to the recording officer of\nany county in which the real property or any part thereof is situat…