New York § 111 - 111Review
Full text of New York New York Consolidated Laws § 111 — 111Review, with citation guidance and answers to common questions.
§ 111. 111Review
§ 111. Review. (a) Any such tax may be reviewed by a proceeding under article seventy-eight of the civil practice law and rules and any local law or ordinance imposing any such tax or taxes shall include provisions making such review available upon reasonable conditions including a requirement that application for review be made within thirty days after the determination of the amount of the tax or taxes, and that the amount of the tax or taxes, interest and penalties and security for costs, be first deposited. (b) Any city having a population of one million or more is hereby authorized to adopt and amend local laws that provide for the review of any such tax in the same manner as the review of the tax on cigarettes imposed by such city, including the ability to seek conciliation concerning determinations of such tax as well as review of such tax in the agency or tribunal authorized to review the tax on cigarettes imposed by such city.
Frequently Asked Questions About New York § 111
What does New York Consolidated Laws § 111 cover?
Section 111 ("111Review") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 111?
A common citation format is "New York Consolidated Laws § 111" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 111 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.