New York § 25-X - 25-XConstruction

Full text of New York New York Consolidated Laws § 25-X — 25-XConstruction, with citation guidance and answers to common questions.

§ 25-X. 25-XConstruction

§ 25-x. Construction. Nothing contained in this article shall be construed as reducing the amount of a receipt for sales tax purposes under any of the sales taxes imposed or authorized by article twenty-eight or twenty-nine of the tax law; or as reducing the gross receipts, the gross income or the gross operating income subject to tax pursuant to section one hundred eighty-six-a of the tax law or authorized to be subjected to tax by section twelve hundred one of the tax law. The burden of establishing eligibility to claim the benefits of this article shall rest with party claiming such benefits.

Frequently Asked Questions About New York § 25-X

What does New York Consolidated Laws § 25-X cover?

Section 25-X ("25-XConstruction") 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 § 25-X?

A common citation format is "New York Consolidated Laws § 25-X" (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 § 25-X 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.