New York Code — TAX
Browse 902 sections in division TAX of the New York code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 1. 1Short title
- § 2. 2Definitions
- § 3. 3Exemption from certain taxes granted to certain corporations engaged in the operation of vessels in foreign commerce
- § 4. 4Exemption from certain excise and sales taxes granted to the United Nations
- § 5. 5Obtaining and furnishing taxpayer identification information
- § 5-A. 5-ACertification of registration to collect sales and compensating use taxes by certain contractors, affiliates and subcontractors
- § 6. 6Filing of electronic warrants and warrant-related records in the department of state
- § 7. 7Inapplicability of certain money judgment enforcement procedures
- § 8. 8Exemption from taxes granted to REMICs
- § 9. 9Electronic funds transfer by certain taxpayers remitting withholding taxes
- § 10. 10Electronic funds transfer by certain taxpayers remitting sales and compensating use taxes, prepaid sales and compensating use taxes on mo...
- § 11. 11Certified capital companies
- § 12. 12Internet; advertising, vendor status, nexus
- § 13. 13Exemption from taxation for victims or targets of Nazi persecution
- § 14. 14Empire zones program
- § 14-A. 14-AIMB credit for energy taxes
- § 15. 15QEZE credit for real property taxes
- § 16. 16QEZE tax reduction credit
- § 17. 17Empire zones tax benefits report
- § 18. 18Low-income housing credit
- § 19. 19Green building credit
- § 20. 20Credit for transportation improvement contributions
- § 21. 21Brownfield redevelopment tax credit
- § 22. 22Tax credit for remediated brownfields
- § 23. 23Environmental remediation insurance credit
- § 24. 24Empire state film production credit
- § 24-A. 24-AMusical and theatrical production credit
- § 24-B. 24-BTelevision writers' and directors' fees and salaries credit
- § 24-C. 24-CNew York city musical and theatrical production tax credit
- § 24-D. 24-DEmpire state independent film production credit
- § 25. 25Disclosure of certain transactions and related information
- § 26. 26Security training tax credit
- § 27. 27Suspension of tax-exempt status of terrorist organizations
- § 28. 28Empire state commercial production credit
- § 29. 29Mandatory electronic filing and payment
- § 30. 30Bad check or failed electronic funds withdrawal fee
- § 31. 31Excelsior jobs program credit
- § 32. 32Registration of tax return preparers
- § 33. 33Correction periods for electronic tax documents and payments
- § 34. 34Tax return preparers and software companies not to charge separately for New York e-file services
- § 35. 35Use of electronic means of communication
- § 36. 36Empire state jobs retention program credit
- § 37. 37Alcoholic beverage production credit
- § 38. 38New York innovation hot spot program tax benefits
- § 39. 39Tax benefits for businesses located in tax-free NY areas and employees of such businesses
- § 39-A. 39-APenalties for fraud in the START-UP NY program
- § 40. 40The tax-free NY area tax elimination credit
- § 41. 41Limitations on tax credit eligibility
- § 42. 42Farm workforce retention credit
- § 42-A. 42-AFarm employer overtime credit
- § 43. 43Life sciences research and development tax credit
- § 44. 44Employer-provided child care credit
- § 45. 45Empire state digital gaming media production credit
- § 46. 46Restaurant return-to-work tax credit
- § 46-A. 46-AAdditional restaurant return-to-work tax credit
- § 47. 47COVID-19 capital costs tax credit
- § 48. 48Child care creation and expansion tax credit
- § 49. 49Newspaper and broadcast media jobs tax credit
- § 170. 170Department of taxation and finance
- § 171. 171Powers and duties of commissioner of taxation and finance
- § 171-A. 171-ADeposit and disposition of revenue
- § 171-B. 171-BVerification of income
- § 171-C. 171-CCertain overpayments credited against past-due support
- § 171-D. 171-DCertain overpayments credited against defaulted governmental education loans
- § 171-E. 171-ECertain overpayments credited against national defense/national direct, health professions or nursing student loans
- § 171-F. 171-FCertain overpayments credited against outstanding debts owed to a state agency
- § 171-G. 171-GProvision of income information
- § 171-H. 171-HState directory of new hires
- § 171-I. 171-IEnforcement of child support and combined child and spousal support arrears
- § 171-J. 171-JVerification of payroll records
- § 171-K. 171-KElectronic signature
- § 171-L. 171-LCertain overpayments credited against outstanding tax debt owed to the city of New York
- § 171-M. 171-MCertain New York city tax overpayments credited against outstanding debts owed to the state of New York
- § 171-N. 171-NCertain overpayments credited against outstanding tax debts owed to other states
- § 171-P. 171-PCosts or fees imposed by the United States or other states for crediting tax overpayments against outstanding tax debts owed to the state...
- § 171-R. 171-RBrownfield credit report
- § 171-T. 171-TReciprocal offset agreements with the United States or other states
- § 171-U. 171-UVerification of eligibility for STAR exemption
- § 171-V. 171-VEnforcement of delinquent tax liabilities through the suspension of drivers' licenses
- § 171-W. 171-WState support for the local enforcement of past-due property taxes
- § 171-Z. 171-ZInformation sharing with the comptroller regarding unclaimed funds
- § 171-AA. 171-AAE-file authorizations collected by tax return preparers
- § 172. 172Official seal
- § 173. 173Review by commissioner
- § 173-A. 173-AHearing rights upon notice and demand
- § 174. 174Oaths, acknowledgments, subpoenas and commissions to take testimony
- § 174-A. 174-ADuration of warrant liens on real property
- § 174-B. 174-BLimitation on the time to collect tax liabilities
- § 175. 175Manner of execution of instruments by the commissioner
- § 176. 176Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes
- § 177. 177Construction
- § 179. 179Definitions
- § 180. 180Independent analysis
- § 182. 182Additional franchise tax on certain oil companies
- § 182-A. 182-AFranchise tax on certain oil companies
- § 183. 183Franchise tax on transportation and transmission corporations and associations
- § 183-A. 183-AMetropolitan transportation business tax surcharge on transportation and transmission corporations and associations
- § 184. 184Additional franchise tax on transportation and transmission corporations and associations
- § 184-A. 184-AAdditional metropolitan transportation business tax surcharge on transportation and transmission corporations and associations services
- § 186-A. 186-ATax on the furnishing of utility services
- § 186-C. 186-CMetropolitan transportation business tax surcharge on utility services and excise tax on sale of telecommunication services
- § 186-D. 186-DTransportation business tax on utility services in Erie county
- § 186-E. 186-EExcise tax on telecommunication services
- § 186-F. 186-FPublic safety communications surcharge
- § 186-G. 186-GWireless communications surcharge authorized
- § 187. 187Credit for special additional mortgage recording tax
- § 187-A. 187-ACredit for employment of persons with disabilities
- § 187-B. 187-BAlternative fuels and electric vehicle recharging property credit
- § 187-C. 187-CBiofuel production credit
- § 187-D. 187-DGreen building credit
- § 187-E. 187-ECredit for transportation improvement contributions
- § 187-F. 187-FOrder of credits
- § 187-G. 187-GBrownfield redevelopment tax credit
- § 187-H. 187-HRemediated brownfield credit for real property taxes for qualified sites
- § 187-I. 187-IEnvironmental remediation insurance credit
- § 187-N. 187-NSecurity training tax credit
- § 187-O. 187-OTemporary deferral nonrefundable payout credit
- § 187-P. 187-PTemporary deferral refundable payout credit
- § 187-Q. 187-QUtility COVID-19 debt relief credit
- § 187-R. 187-RCommercial security tax credit
- § 188. 188Tax surcharge
- § 189-B. 189-BTax surcharge
- § 190. 190Long-term care insurance credit
- § 191. 191Receivers, etc
- § 192. 192Reports of corporations
- § 193. 193Extension of time for filing report
- § 194. 194Further requirements as to reports of corporations
- § 197. 197Payment of tax and penalties
- § 197-A. 197-ADeclaration of estimated tax
- § 197-B. 197-BPayments of estimated tax
- § 197-C. 197-CApplicability of section one hundred eighty-two-a
- § 197-D. 197-DThe provisions of article twenty-seven of this chapter which pertain to declarations and payments of estimated taxes shall be applicable ...
- § 202. 202Secrecy required of officials; penalty for violation
- § 203. 203Collection of taxes
- § 203-A. 203-ADissolution of delinquent business corporations
- § 203-B. 203-BAnnulment of authority to do business by foreign corporations
- § 204. 204Reports to be made by the secretary of state
- § 205. 205Deposit of moneys collected from taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this chapter
- § 206. 206Deposit and disposition of revenue
- § 207. 207Limitation of time
- § 207-A. 207-AExemption of corporations owned by a municipality
- § 207-B. 207-BPractice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four
- § 208. 208Definitions
- § 209. 209Imposition of tax; exemptions
- § 209-B. 209-BMetropolitan transportation business tax surcharge
- § 209-C. 209-CGift for fish and wildlife management
- § 209-D. 209-DGift for breast cancer research and education
- § 209-E. 209-EGift for prostate and testicular cancer research and education
- § 209-F. 209-FGift for the World Trade Center memorial foundation
- § 209-G. 209-GGift for volunteer firefighter and volunteer emergency services workers recruitment and retention
- § 209-H. 209-HGift for honor and remembrance of veterans
- § 209-I. 209-IGift for women's cancers education and prevention
- § 209-J. 209-JGift for New York state veterans' homes
- § 209-K. 209-KGift to the love your library fund
- § 209-L. 209-LGift for ALS research and education
- § 209-M. 209-MGift for leukemia, lymphoma and myeloma research, education and treatment
- § 209-N. 209-NRetired and rescued thoroughbred race horse aftercare
- § 209-O. 209-ORetired and rescued standardbred race horse aftercare
- § 209-P. 209-PGift for Lyme and tick-borne diseases education, research and prevention
- § 209-Q. 209-QGift for diabetes research and education
- § 210. 210Computation of tax
- § 210-A. 210-AApportionment
- § 210-B. 210-BCredits
- § 210-C. 210-CCombined reports
- § 211. 211Reports
- § 213. 213Payment and lien of tax
- § 213-A. 213-ADeclaration of estimated tax
- § 213-B. 213-BPayments on account of estimated tax
- § 216. 216Collection of taxes
- § 217. 217Penalties
- § 218. 218Deposit and disposition of revenue
- § 219. 219Limitation of time
- § 219-A. 219-APractice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four
- § 250. 250Definitions
- § 251. 251Procedure for review
- § 252. 252Exemptions
- § 252-A. 252-AOther exemptions
- § 253. 253Recording tax
- § 253-A. 253-ARecording tax by a city of one million or more
- § 253-B. 253-BCredit line mortgage
- § 253-C. 253-CRecording tax imposed by the county of Nassau
- § 253-D. 253-DRecording tax imposed by the city of Yonkers
- § 253-E. 253-ERecording tax imposed by the county of Broome
- § 253-F. 253-FRecording tax imposed by the county of Rockland
- § 253-G. 253-GRecording tax imposed by the county of Westchester
- § 253-H. 253-HRecording tax imposed by the county of Lewis
- § 253-I. 253-IRecording tax imposed by the county of Columbia
- § 253-J. 253-JRecording tax imposed by the county of Sullivan
- § 253-K. 253-KRecording tax imposed by the county of Genesee
- § 253-L. 253-LRecording tax imposed by the county of Rensselaer
- § 253-M. 253-MRecording tax imposed by the county of Wayne
- § 253-N. 253-NRecording tax imposed by the county of Wyoming
- § 253-O. 253-ORecording tax imposed by the county of Chautauqua
- § 253-P. 253-PRecording tax imposed by the county of Albany
- § 253-R. 253-RRecording tax imposed by the county of Schenectady
- § 253-S. 253-SRecording tax imposed by the county of Steuben
- § 253-T. 253-TRecording tax imposed by the county of Yates
- § 253-U. 253-URecording tax imposed by the county of Herkimer
- § 253-V. 253-VRecording tax imposed by the county of Cortland
- § 253-W. 253-WRecording tax imposed by the county of Warren
- § 253-X. 253-XRecording tax imposed by the county of Cattaraugus
- § 253-Y. 253-YRecording tax imposed by the county of Madison
- § 253-Z. 253-ZRecording tax imposed by the county of Otsego
- § 254. 254Optional tax on prior mortgages
- § 255. 255Supplemental mortgages
- § 256. 256Mortgages for indefinite amounts or for contract obligations
- § 257. 257Payment of taxes
- § 257-A. 257-ARefund of mortgage taxes after rescission of certain credit transactions
- § 258. 258Effect of nonpayment of taxes
- § 258-A. 258-APayment of tax on instruments not recorded
- § 259. 259Trust mortgages
- § 260. 260Determination and apportionment by the state tax commission
- § 261. 261Payment over and distribution of taxes
- § 262. 262Expenses of officers
- § 263. 263Supervisory power of commissioner of taxation and finance and comptroller
- § 264. 264Tax on prior advance mortgages
- § 265. 265Tax a lien; exceptions
- § 266. 266Enforcement; procedure
- § 267. 267Idem
- § 270. 270Amount of tax
- § 270-B. 270-BExemption of certain transfers to legatees and others
- § 270-C. 270-CTransfers by operation of law; special exemptions
- § 270-D. 270-DTax surcharge
- § 270-E. 270-EMaximum amounts of tax
- § 271. 271Stamps, how prepared and sold
- § 271-A. 271-ASale of stamps
- § 272. 272Penalty for failure to pay tax; liability for tax of agent or broker
- § 273. 273Canceling stamps; penalty for failure
- § 274. 274Contracts for dies; expenses, how paid
- § 275. 275Illegal use of stamps; penalty
- § 275-A. 275-ARegistration; penalty for failure
- § 276. 276Power of tax commission
- § 277. 277Penalties; how recovered
- § 278. 278Effect of failure to pay tax
- § 279. 279Application of taxes
- § 279-A. 279-ADetermination of tax
- § 279-B. 279-BWarrant for the collection of taxes
- § 280. 280Refund of tax erroneously paid
- § 280-A. 280-ARebate for stock transfer tax paid; penalty for false claims
- § 281. 281Statute of limitations not applicable
- § 281-A. 281-AAlternative method of collection
- § 282. 282Definitions
- § 282-A. 282-AImposition of excise tax on Diesel motor fuel
- § 282-B. 282-BAdditional Diesel motor fuel tax
- § 282-C. 282-CSupplemental Diesel motor fuel tax
- § 283. 283Registration of distributors
- § 283-A. 283-ALicensing of importing transporters
- § 283-B. 283-BLicensing of terminal operators
- § 283-C. 283-CLiquefied petroleum gas fuel permit
- § 283-D. 283-DRegistration of wholesalers of motor fuel
- § 284. 284Tax imposed
- § 284-A. 284-AAdditional motor fuel tax
- § 284-C. 284-CSupplemental motor fuel tax
- § 284-D. 284-DPetroleum testing fee
- § 284-E. 284-ETaxes imposed on qualified reservations
- § 285. 285Special provision as to imposition of tax on certain motor fuel
- § 285-A. 285-APresumption of taxability
- § 285-B. 285-BPresumption of taxability--Diesel motor fuel
- § 286. 286Records to be kept by distributors and others
- § 286-A. 286-ARecords and reports of transportation of motor fuel and diesel motor fuel
- § 286-B. 286-BTransportation of motor fuel or diesel motor fuel; manifest required
- § 287. 287Payment of tax; returns
- § 288. 288Determination of tax
- § 288-A. 288-AJeopardy assessments
- § 289. 289Proceedings to recover tax
- § 289-A. 289-ATax to be paid but once; foreign and interstate commerce; injunction
- § 289-B. 289-BPenalties and interest
- § 289-C. 289-CRefunds
- § 289-D. 289-DMailing rules; holidays
- § 289-E. 289-EDeposit and disposition of revenue
- § 289-F. 289-FJoint administration of taxes
- § 290. 290Imposition of tax
- § 290-A. 290-ATax surcharge
- § 291. 291Meaning of terms
- § 292. 292Unrelated business taxable income
- § 293. 293Allocation of unrelated business taxable income
- § 294. 294Returns and payment of tax
- § 295. 295Procedural provisions
- § 296. 296Deposit and disposition of revenue
- § 300. 300General definitions
- § 301-A. 301-AImposition of tax
- § 301-B. 301-BExemptions
- § 301-C. 301-CReimbursement
- § 301-D. 301-DUtility credit or reimbursement
- § 301-E. 301-EAviation fuel business
- § 301-H. 301-HTax relating to carriers
- § 301-J. 301-JSupplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax
- § 301-L. 301-LRefund for tax with respect to in-bulk consumer bad debt
- § 301-M. 301-MCredit or reimbursement for certain governmental purchases by credit card
- § 302. 302Registration of petroleum businesses
- § 305. 305Exempt entities
- § 308. 308Returns and payment of tax
- § 310. 310Corporate petroleum businesses; collection of taxes and penalties
- § 312. 312Deposit and disposition of revenue
- § 313. 313Limitation of time
- § 314. 314Secrecy
- § 315. 315Practice and procedure
- § 320. 320Laws repealed
- § 321. 321When to take effect
- § 420. 420Definitions