New York § 803 - 803Administration and enforcement
Full text of New York New York Consolidated Laws § 803 — 803Administration and enforcement, with citation guidance and answers to common questions.
§ 803. 803Administration and enforcement
§ 803. Administration and enforcement. Any local law adopted pursuant to this article, to the extent consistent with this article, provisions necessary and appropriate for the proper imposition, collection and administration of the tax herein authorized, including, but not limited to, provisions: 1. For the filing of periodic returns; 2. For the making of refunds; 3. For the maintenance, retention and inspection of records; 4. For the subpoena of persons and records and the administration of oaths; 5. For the enforcement of collection by execution and sale by the sheriff or otherwise; 6. For the promulgation by the officer administering the tax of regulations for the effective administration and enforcement of the tax; 7. For the payment of interest and penalties in the case of delinquency; 8. For the enforcement of such local law by appropriate proceedings; and 9. For making violations thereof misdemeanors and prescribing the punishment for such violations by civil penalty, fine, forfeiture, or imprisonment, or by two or more of such punishments.
Frequently Asked Questions About New York § 803
What does New York Consolidated Laws § 803 cover?
Section 803 ("803Administration and enforcement") 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 § 803?
A common citation format is "New York Consolidated Laws § 803" (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 § 803 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.