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New York Tax - Article 12 - (270 - 281-A) Tax on Transfers of Stock and Other Corporate Certificates
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New York Laws > Tax > New York Tax - Article 12 - (270 - 281-A) Tax on Transfers of Stock and Other Corporate Certificates
- New York Tax - Article 12 - Tax on Transfers of Stock and Other Corporate Certificates
Section 270. Amount of tax. 270-b. Exemption of certain transfers to legatees and others. 270-c. Transfers by operation of law; special exemptions. 270-d. Tax surcharge....
- New York Tax - § 270 - Amount of Tax
1. There is hereby imposed and shall immediately accrue and be collected a tax, as herein provided, on all sales, or agreements to sell, or...
- New York Tax - § 270-B - Exemption of Certain Transfers to Legatees and Others
The tax imposed by sections two hundred seventy and two hundred seventy-a of this chapter shall not be imposed upon any deliveries or transfers by...
- New York Tax - § 270-C - Transfers by Operation of Law; Special Exemptions
No transaction taxable under sections two hundred seventy and two hundred seventy-a of this chapter shall be exempt because effected by operation of law. The...
- New York Tax - § 270-D - Tax Surcharge
1. In addition to the tax imposed by subdivision one of section two hundred seventy of this article, there is hereby imposed and shall immediately...
- New York Tax - § 270-E - Maximum Amounts of Tax
provided for by this section or this subdivision, as the case may be.
- New York Tax - § 271 - Stamps, How Prepared and Sold
Adhesive stamps for the purpose of paying the state tax provided for by this article shall be prepared by the tax commission, in such form,...
- New York Tax - § 271-A - Sale of Stamps
No person, firm, company, association or corporation other than a corporation organized under the banking law of this state or under the national bank act...
- New York Tax - § 272 - Penalty for Failure to Pay Tax; Liability for Tax of Agent or Broker
1. Except as provided in subdivision three of this section, any person or persons liable to pay the tax by this article imposed, and any...
- New York Tax - § 273 - Canceling Stamps; Penalty for Failure
In every case where an adhesive stamp shall be used to denote the payment of the tax provided by this article, the person using or...
- New York Tax - § 274 - Contracts for Dies; Expenses, How Paid
The tax commission is hereby directed to make, enter into and execute for and in behalf of the state such contract or contracts for dies,...
- New York Tax - § 275 - Illegal Use of Stamps; Penalty
Any person who shall willfully remove or alter or knowingly permit to be removed or altered the canceling or defacing marks of any stamp provided...
- New York Tax - § 275-A - Registration; Penalty for Failure
Every person acting individually or as a trustee, firm, company, association or corporation engaged in whole or in part in the making or negotiating of...
- New York Tax - § 276 - Power of Tax Commission
Every person, firm, company, association, corporation or business conducted by a trustee or trustees, engaged in whole or in part in the making or negotiating...
- New York Tax - § 277 - Penalties; How Recovered
Any person, firm, company, association or corporation, or business conducted by a trustee or trustees that shall violate any of the provisions of section two...
- New York 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,...
- New York Tax - § 279 - Application of Taxes
The taxes imposed under this article and the revenues thereof, after the deduction of refunds of taxes erroneously paid, shall be paid by the tax...
- New York Tax - § 279-A - Determination of Tax
, both the commissioner of taxation and finance and the taxpayer have consented in writing to its determination after such time, the tax may be...
- New York Tax - § 279-B - Warrant for the Collection of Taxes
Whenever any person shall fail to pay any tax he is required to pay under the provisions of this article, the tax commission may issue...
- New York Tax - § 280 - Refund of Tax Erroneously Paid
If any stamp or stamps shall have been erroneously affixed to any book, certificate, or bill or memorandum of sale, or if any tax provided...
- New York Tax - § 280-A - Rebate for Stock Transfer Tax Paid; Penalty for False Claims
1. Except as otherwise provided in subdivision fifteen of this section, where a tax shall have been paid under this article a portion of the...
- New York Tax - § 281 - Statute of Limitations Not Applicable
The provisions of the civil practice law and rules relative to the limitation of time of enforcing a civil remedy shall not apply to any...
- New York Tax - § 281-A - Alternative Method of Collection
1. Notwithstanding any other provisions of this article, the tax commission may by rules, regulations or instructions provide that the taxes imposed by this article...
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