New York § 373 - 373Applicability
Full text of New York New York Consolidated Laws § 373 — 373Applicability, with citation guidance and answers to common questions.
§ 373. 373Applicability
§ 373. Applicability. (a) The provisions of this article shall not apply to tax preparers operating within any city having a population of one million or more. (b) Except as provided in subdivision (c) of this section, this article shall supersede and preempt all rules, regulations, codes, statutes or ordinances of all cities, counties, municipalities, and local agencies regarding disclosures required to be made by tax preparers. (c) The provisions of this section shall not be construed to limit in any way the authority of a city with a population of one million or more to enact, implement and continue to enforce local laws and regulations governing tax preparers that were in effect prior to the effective date of this article, or to enact, implement and enforce any amendments thereto after the effective date of this article.
Frequently Asked Questions About New York § 373
What does New York Consolidated Laws § 373 cover?
Section 373 ("373Applicability") 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 § 373?
A common citation format is "New York Consolidated Laws § 373" (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 § 373 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.