New York § 278 - 278Effect of failure to pay tax
Full text of New York New York Consolidated Laws § 278 — 278Effect of failure to pay tax, with citation guidance and answers to common questions.
§ 278. 278Effect of failure to pay tax
§ 278. Effect of failure to pay tax. No transfer of certificates taxable under this article made after June first, nineteen hundred and five, on which a tax is imposed by this article, and which tax is not paid at the time of such transfer shall be made the basis of any action or legal proceedings, nor, except in a proceeding under articles ten-c and twenty-six of this chapter, shall proof thereof be offered or received in evidence in any court in this state.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 278
What does New York Consolidated Laws § 278 cover?
Section 278 ("278Effect of failure to pay tax") 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 § 278?
A common citation format is "New York Consolidated Laws § 278" (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 § 278 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.