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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 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 w…
N.Y. Tax Law § 22 Tax credit for remediated brownfields
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§ 22. Tax credit for remediated brownfields. (a) Definitions. As used in this section the following terms shall have the following meanings: (1) Certificate of completion. A "certificate of completion" issued by the commissioner of environmental conservation pursuant to section …
N.Y. Tax Law § 23 Environmental remediation insurance credit
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§ 23. Environmental remediation insurance credit. (a) Allowance of credit. 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 (…
N.Y. Tax Law § 24 Empire state film production credit
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§ 24. Empire state film production credit. (a) (1) Allowance of credit. A taxpayer which is a qualified film production company, or a qualified independent film production company, or which is a sole proprietor of or a member of a partnership which is a qualified film production…
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. (a)(1) A taxpayer which is a qualified film production company, or a qualified independent film production company, or which is a sole proprietor of or a member of a partnership which is a qualified film prod…
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. (a) (1) Allowance of credit. A taxpayer that is a qualified New York city musical and theatrical production company, or is a sole proprietor of or a member of a partnership that is a qualified New York city mu…
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) Allowance of credit. A taxpayer which is a qualified independent film production company, or which is a sole proprietor of or a member of a partnership which is a qualified independent film production company, and …
N.Y. Tax Law § 25 Disclosure of certain transactions and related information
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* § 25. Disclosure of certain transactions and related information. (a) (1) Every taxpayer, or person as defined in section seven thousand seven hundred one of the internal revenue code, required to file a disclosure statement with the internal revenue service pursuant to sectio…
N.Y. Tax Law § 250 Definitions
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§ 250. Definitions. 1. The term "real property" as used in this article includes the land itself above and under water, all buildings and other articles and structures, substructures and superstructures, erected upon, under or above, or affixed to the same; all wharves and piers…
N.Y. Tax Law § 251 Procedure for review
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§ 251. Procedure for review. Where the application of the provisions of this article is involved, the act of a recording officer in recording or refusing to record an instrument, his determination, if any, and the application of this article thereto, shall be subject to review i…
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 a credit line mortgage, as defined in subdivision two of this section, of real property principally improved or to be improved by a one to six family owner-occupied residence or dwelling, the principal debt or …
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 Yonkers, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in any such city during the period beginning September first, nineteen hundred nine…
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 county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each rema…
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. Westchester county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and eac…
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 county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each remaining …
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 county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of fifty cents for each one hundred dollars and each remaining …
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. Sullivan county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each re…
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. Hamilton county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each re…
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 county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each remainin…
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. Schoharie county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each …
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 county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each rema…
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 county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each remaining …
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 county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each rema…
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 county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each remain…
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. Schenectady county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and eac…
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 county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each remainin…
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. Herkimer county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each re…
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. Cortland county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each re…
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 county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each remain…
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. Cattaraugus county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and e…
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 county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each rema…
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. Washington county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and eac…
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 county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each remain…
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. Chenango county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each re…
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 recording of a mortgage on which all taxes, if any, accrued under this article have been paid, a supplemental instrument or mortgage is recorded for the purpose of correcting or perfecting any recorded mortgage, or p…
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. If the principal indebtedness secured or which by any contingency may be secured by a mortgage is not determinable from the terms of the mortgage, or if a mortgage is given to secure the performance by the mort…
N.Y. Tax Law § 257 Payment of taxes
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§ 257. Payment of taxes. The taxes imposed by this article shall be payable on the recording of each mortgage of real property subject to taxes thereunder. Such taxes shall be paid to the recording officer of any county in which the real property or any part thereof is situated.…