New York § 1342 - 1342Administrative provisions
Full text of New York New York Consolidated Laws § 1342 — 1342Administrative provisions, with citation guidance and answers to common questions.
§ 1342. 1342Administrative provisions
§ 1342. Administrative provisions. (a) The provisions contained in sections six hundred fifty-three, six hundred fifty-eight, six hundred sixty-two and thirteen hundred thirty-one of this chapter, including the provisions of judicial review by a proceeding under article seventy-eight of the civil practice law and rules, shall be applicable with the same force and effect as if those provisions had been incorporated in full in this section and had expressly referred to any tax imposed pursuant to the authority of this article except where inconsistent with the provisions of this article. (b) For the tax year in which such local law is enacted, no addition to the tax shall be imposed, pursuant to subsection (c) of section six hundred eighty-five of this chapter, through the operation of the provisions of this section for the portion of the underpayment of estimated tax as the result of a local law enacted pursuant to paragraph (iii) of subsection (b) of section thirteen hundred forty of this article.
Frequently Asked Questions About New York § 1342
What does New York Consolidated Laws § 1342 cover?
Section 1342 ("1342Administrative provisions") 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 § 1342?
A common citation format is "New York Consolidated Laws § 1342" (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 § 1342 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.