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N.Y. Tax Law § 1 Short title
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§ 1. Short title. This chapter shall be known as the "Tax Law."\n
N.Y. Tax Law § 10 Electronic funds transfer by certain taxpayers remitting sales and compensating use taxes, prepaid sales and compensating use taxes on mo...
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§ 10. Electronic funds transfer by certain taxpayers remitting sales\nand compensating use taxes, prepaid sales and compensating use taxes on\nmotor fuel and diesel motor fuel, and motor fuel and petroleum business\ntaxes. (a) Definitions. For purposes of this section:\n (1) The…
N.Y. Tax Law § 1080 Application of article
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§ 1080. Application of article.--- (a) General.--- The provisions of\nthis article shall apply to the administration of and the procedures\nwith respect to the taxes imposed by articles nine, and nine-a of this\nchapter for taxable years or periods ending on or after December\nt…
N.Y. Tax Law § 1081 Notice of deficiency
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§ 1081. Notice of deficiency.-- (a) General.-- If upon examination of\na taxpayer's return under article nine, nine-a, nine-b or nine-c, the\ntax commission determines that there is a deficiency of tax, it may mail\na notice of deficiency to the taxpayer. If a taxpayer fails to …
N.Y. Tax Law § 1082 Assessment
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§ 1082. Assessment.---(a) Assessment date.--- (1) The amount of tax\nwhich a return shows to be due, or the amount of tax which a return\nwould have shown to be due but for a mathematical or clerical error,\nshall be deemed to be assessed on the date of filing of the return\n(in…
N.Y. Tax Law § 1083 Limitations on assessment
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§ 1083. Limitations on assessment.--- (a) General.--- Except as\notherwise provided in this section, any tax under article nine, nine-a,\nnine-b or nine-c shall be assessed within three years after the return\nwas filed (whether or not such return was filed on or after the date\…
N.Y. Tax Law § 1084 Interest on underpayment
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§ 1084. Interest on underpayment.---(a) General.--If any amount of tax\nis not paid on or before the last date prescribed in article nine or\nnine-a of this chapter for payment, interest on such amount at the\nunderpayment rate set by the commissioner pursuant to section one\nth…
N.Y. Tax Law § 1085 Additions to tax and civil penalties
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§ 1085. Additions to tax and civil penalties.---(a) (1) Failure to\nfile return.---(A) In case of failure to file a return under article\nnine, nine-a, nine-b or nine-c on or before the prescribed date\n(determined with regard to any extension of time for filing), unless it\nis …
N.Y. Tax Law § 1086 Overpayment
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§ 1086. Overpayment.--- (a) General.--The commissioner of taxation and\nfinance, within the applicable period of limitations, may credit an\noverpayment of tax and interest on such overpayment against any\nliability in respect of any tax imposed by the tax law on the taxpayer\nw…
N.Y. Tax Law § 1087 Limitations on credit or refund
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§ 1087. Limitations on credit or refund.--(a) General.--Claim for\ncredit or refund of an overpayment of tax under article nine or nine-A\nshall be filed by the taxpayer within (i) three years from the time the\nreturn was filed, (ii) two years from the time the tax was paid or …
N.Y. Tax Law § 1088 Interest on overpayment
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§ 1088. Interest on overpayment.--(a) General.--Notwithstanding the\nprovisions of section sixteen of the state finance law, interest shall\nbe allowed and paid as follows at the overpayment rate set by the\ncommissioner of taxation and finance pursuant to section one thousand\n…
N.Y. Tax Law § 1089 Petition to tax commission
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§ 1089. Petition to tax commission.--(a) General.--The form of a\npetition to the tax commission, and further proceedings before the tax\ncommission in any case initiated by the filing of a petition, shall be\ngoverned by such rules as the tax commission shall prescribe. No\npet…
N.Y. Tax Law § 1090 Review of tax commission decision
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§ 1090. Review of tax commission decision.---(a) General.--- A\ndecision of the tax appeals tribunal shall be subject to judicial review\nin the manner provided for by section two thousand sixteen of this\nchapter. Provided, however, an application by a taxpayer for judicial\nre…
N.Y. Tax Law § 1091 Mailing rules; holidays; miscellaneous
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§ 1091. Mailing rules; holidays; miscellaneous.--(a) Timely\nmailing.--(1) If any return, declaration of estimated tax, claim,\nstatement, notice, petition, or other document required to be filed, or\nany payment required to be made, within a prescribed period or on or\nbefore a…
N.Y. Tax Law § 1092 Collection, levy and liens
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§ 1092. Collection, levy and liens.---(a) Collection procedures.---The\ntaxes imposed by articles nine, nine-a, nine-b or nine-c shall be\ncollected by the tax commission, and it may establish the mode or time\nfor the collection of any amount due it under these articles if not\…
N.Y. Tax Law § 1093 Transferees
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§ 1093. Transferees.---(a) General.---The liability, at law or in\nequity, of a transferee of property of a taxpayer for any tax, additions\nto tax, penalty or interest due the tax commission under this article or\nunder article nine, nine-a, nine-b or nine-c, shall be assessed,…
N.Y. Tax Law § 1094 Jeopardy assessment
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§ 1094. Jeopardy assessment.---(a) Authority for making.---If the tax\ncommission believes that the assessment or collection of a deficiency\nwill be jeopardized by delay, it shall, notwithstanding the provisions\nof section one thousand eighty-one, immediately assess such defic…
N.Y. Tax Law § 1095 Criminal penalties; cross-reference
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§ 1095. Criminal penalties; cross-reference.--For criminal penalties,\nsee article thirty-seven of this chapter.\n
N.Y. Tax Law § 1096 General powers of tax commission
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§ 1096. General powers of tax commission.---(a) General.---The tax\ncommission shall administer and enforce the tax imposed by article nine,\nnine-a, nine-b and nine-c, and it is authorized to make such rules and\nregulations, and to require such facts and information to be repo…
N.Y. Tax Law § 1097 Disposition of revenue
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§ 1097. Disposition of revenue.---All revenue collected or received by\nthe tax commission under this article shall be deposited and disposed of\nin accordance with the provisions of the article of the tax law imposing\nthe tax to which the revenue relates.\n
N.Y. Tax Law § 11 Certified capital companies
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§ 11. Certified capital companies. (a) Definitions. For the purpose of\nthis section the following terms shall mean:\n (1) "Certification date" - the date on which a certified capital\ncompany is so designated by the department for a specific certified\ncapital company program.\…
N.Y. Tax Law § 1101 Definitions
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§ 1101. Definitions. (a) When used in this article the term "person"\nincludes an individual, partnership, limited liability company, society,\nassociation, joint stock company, corporation, estate, receiver,\ntrustee, assignee, referee, and any other person acting in a fiduciar…
N.Y. Tax Law § 1102 Prepayment of sales tax on motor fuel and diesel motor fuel
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§ 1102. Prepayment of sales tax on motor fuel and diesel motor fuel.\n(a) * (1) Every distributor of motor fuel shall pay, as a prepayment on\naccount of the taxes imposed by this article and pursuant to the\nauthority of article twenty-nine of this chapter, a tax on each gallon…
N.Y. Tax Law § 1103 Prepayment of sales tax on cigarettes
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§ 1103. Prepayment of sales tax on cigarettes. (a)(1) Every cigarette\nagent shall pay, as a prepayment on account of the taxes imposed by this\narticle and pursuant to the authority of article twenty-nine of this\nchapter, a tax on cigarettes possessed for sale or use in this s…
N.Y. Tax Law § 1104 Convention center hotel unit fee
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§ 1104. Convention center hotel unit fee. (a) Imposition. In addition\nto any other fee or tax imposed by this article or any other law, on and\nafter April first, two thousand five, there is hereby imposed within the\nterritorial limits of a city with a population of a million …
N.Y. Tax Law § 1105 Imposition of sales tax
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§ 1105. Imposition of sales tax. On and after June first, nineteen\nhundred seventy-one, there is hereby imposed and there shall be paid a\ntax of four percent upon:\n (a) The receipts from every retail sale of tangible personal property,\nexcept as otherwise provided in this ar…
N.Y. Tax Law § 1105-A Reduced tax rate on certain energy sources and services
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§ 1105-A. Reduced tax rate on certain energy sources and services.\n(a) Notwithstanding any other provisions of this article, but not for\npurposes of the taxes imposed by section eleven hundred eight of this\npart or authorized pursuant to the authority of article twenty-nine o…
N.Y. Tax Law § 1105-B Exemptions for certain parts, tools, supplies and services relating to tangible personal property used or consumed in production
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§ 1105-B. Exemptions for certain parts, tools, supplies and services\nrelating to tangible personal property used or consumed in production.\nNotwithstanding any other provisions of this article: (a) Receipts from\nthe retail sales of parts with a useful life of one year or less…
N.Y. Tax Law § 1106 Transitional provisions
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§ 1106. Transitional provisions. (a) The taxes imposed under\nsubdivisions (a), (c) and (d) of section eleven hundred five shall be\npaid upon all sales made and services rendered on or after August first,\nnineteen hundred sixty-five although made on or rendered under a prior\n…
N.Y. Tax Law § 1107 Temporary municipal assistance sales and compensating use taxes for cities of one million or more
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§ 1107. Temporary municipal assistance sales and compensating use\ntaxes for cities of one million or more. (a) General. On the first day\nof the first month following the month in which a municipal assistance\ncorporation is created under article ten of the public authorities l…
N.Y. Tax Law § 1108 Temporary municipal assistance sales and compensating use taxes for cities of under one million
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§ 1108. Temporary municipal assistance sales and compensating use\ntaxes for cities of under one million. (a) General. On the first day of\nthe first month following the month in which a municipal assistance\ncorporation is created under article ten of the public authorities law…
N.Y. Tax Law § 1109 Sales and compensating use taxes for the metropolitan commuter transportation district
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§ 1109. Sales and compensating use taxes for the metropolitan commuter\ntransportation district. (a) General. In addition to the taxes imposed\nby sections eleven hundred five and eleven hundred ten of this article,\nthere is hereby imposed within the territorial limits of the\n…
N.Y. Tax Law § 1110 Imposition of compensating use tax
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§ 1110. Imposition of compensating use tax. (a) Except to the extent\nthat property or services have already been or will be subject to the\nsales tax under this article, there is hereby imposed on every person a\nuse tax for the use within this state on and after June first, ni…
N.Y. Tax Law § 1111 Special rules for computing receipts and consideration
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§ 1111. Special rules for computing receipts and consideration. (a)\nThe retail sales tax imposed under subdivision (a) of section eleven\nhundred five of this part and the compensating use tax imposed under\nsection eleven hundred ten of this part, when computed in respect to\n…
N.Y. Tax Law § 1112 Taxes imposed on qualified Indian reservations
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§ 1112. Taxes imposed on qualified Indian reservations. (a) Where\nproperty or services subject to sales or compensating use tax have been\npurchased on or from a qualified Indian reservation, as defined in\nsection four hundred seventy of this chapter, the purchaser shall not b…
N.Y. Tax Law § 1115 Exemptions from sales and use taxes
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§ 1115. Exemptions from sales and use taxes. (a) Receipts from the\nfollowing shall be exempt from the tax on retail sales imposed under\nsubdivision (a) of section eleven hundred five and the compensating use\ntax imposed under section eleven hundred ten:\n (1) (A) Food, food p…
N.Y. Tax Law § 1116 Exempt organizations
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§ 1116. Exempt organizations. (a) Except as otherwise provided in this\nsection, any sale or amusement charge by or to any of the following or\nany use or occupancy by any of the following shall not be subject to the\nsales and compensating use taxes imposed under this article:\…
N.Y. Tax Law § 1117 Certain sales of motor vehicles and vessels
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§ 1117. Certain sales of motor vehicles and vessels. (a) Receipts from\nany sale of a motor vehicle or vessel shall not be subject to the retail\nsales tax imposed under subdivision (a) of section eleven hundred five\nof this article, despite the taking of physical possession by…
N.Y. Tax Law § 1118 Exemptions from use tax
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§ 1118. Exemptions from use tax. The following uses of property and\nservices shall not be subject to the compensating use tax imposed under\nthis article:\n (1) In respect to the use of property used by the purchaser in this\nstate prior to August first, nineteen hundred sixty-…
N.Y. Tax Law § 1119 Subject to the conditions and limitations provided for herein, a refund or credit shall be allowed for a tax paid pursuant to subdivision...
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§ 1119. (a) Subject to the conditions and limitations provided for\nherein, a refund or credit shall be allowed for a tax paid pursuant to\nsubdivision (a) of section eleven hundred five or section eleven hundred\nten (1) on the sale or use of tangible personal property if the\n…
N.Y. Tax Law § 1120 Refunds and credits with respect to motor fuel and diesel motor fuel
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§ 1120. Refunds and credits with respect to motor fuel and diesel\nmotor fuel. (a) Retail vendor. (1) A vendor of motor fuel or diesel\nmotor fuel who or which is required to collect the taxes imposed by\nsubdivision (a) of section eleven hundred five of this article and any\nli…
N.Y. Tax Law § 1121 Refunds and credits with respect to cigarettes
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§ 1121. Refunds and credits with respect to cigarettes. (a) Retail\nvendor. (1) A vendor of cigarettes who or which is required to collect\nthe taxes imposed by subdivision (a) of section eleven hundred five of\nthis article and any like tax imposed pursuant to the authority of\…
N.Y. Tax Law § 1122 Exemption from tax on amusement charges
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§ 1122. Exemption from tax on amusement charges. (a) Seventy-five\npercent of the amount of the admission charge to a qualifying place of\namusement shall be exempt from the tax imposed by paragraph one of\nsubdivision (f) of section eleven hundred five of this article. A place\…
N.Y. Tax Law § 1123 Exemption from tax on the charge of a roof garden, cabaret or other similar place
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§ 1123. Exemption from tax on the charge of a roof garden, cabaret or\nother similar place. The portion of the amount paid as the charge of a\nroof garden, cabaret or other similar place in the state for admission\nto attend a dramatic or musical arts performance at the place sh…
N.Y. Tax Law § 1131 Definitions
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§ 1131. Definitions. When used in this part IV,\n (1) "Persons required to collect tax" or "person required to collect\nany tax imposed by this article" shall include: every vendor of tangible\npersonal property or services; every recipient of amusement charges;\nevery operator …
N.Y. Tax Law § 1132 Collection of tax from customer; proof required for registration of motor vehicles
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§ 1132. Collection of tax from customer; proof required for\nregistration of motor vehicles. (a) (1) Except as otherwise permitted in\nsubdivision (d) of section eleven hundred thirty-three of this part,\nevery person required to collect the tax shall collect the tax from the\nc…
N.Y. Tax Law § 1133 Liability for the tax
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§ 1133. Liability for the tax. (a) Except as otherwise provided in\nsection eleven hundred thirty-seven of this part, every person required\nto collect any tax imposed by this article shall be personally liable\nfor the tax imposed, collected or required to be collected under th…
N.Y. Tax Law § 1134 Registration
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§ 1134. Registration. (a) (1) (i) Every person required to collect any\ntax imposed by this article, other than a person who is a vendor solely\nby reason of clause (D), (E) or (F) of subparagraph (i) of paragraph\neight of subdivision (b) of section eleven hundred one of this a…
N.Y. Tax Law § 1135 Records to be kept
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§ 1135. Records to be kept. (a) (1) Every person required to collect\ntax shall keep records of every sale or amusement charge or occupancy\nand of all amounts paid, charged or due thereon and of the tax payable\nthereon, in such form as the commissioner of taxation and finance …
N.Y. Tax Law § 1136 Returns
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§ 1136. Returns. (a)(1) Every person required to register with the\ncommissioner as provided in section eleven hundred thirty-four of this\npart whose taxable receipts, amusement charges and rents total less than\nthree hundred thousand dollars, or in the case of any such person…