New York Tax Article 31-a - Tax On Real Property Transfers For Transportation Assistance

  • 1424 - Definitions.
    When used in this article, unless otherwise expressly stated: 1. "Person" means an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate,...
  • 1425 - Imposition Of Tax.
    Notwithstanding any other provisions of law to the contrary, the county of Erie, acting through its local legislative body, is hereby authorized and empowered to...
  • 1426 - Payment Of Tax.
    1. The real estate transfer tax imposed pursuant to this article shall be paid to the treasurer or the recording officer acting as the agent...
  • 1427 - Liability For Tax.
    1. The real estate transfer tax shall be paid by the grantor. If the grantor has failed to pay the tax imposed pursuant to this...
  • 1428 - Exemptions.
    1. The following shall be exempt from payment of the real estate transfer tax: (a) The state of New York, or any of its agencies,...
  • 1428-a - Credit.
    1. A grantor shall be allowed a credit against the tax due on a conveyance of real property to the extent tax was paid by...
  • 1428-b - Cooperative Housing Corporation Transfers.
    1. Notwithstanding the definition of "controlling interest" contained in subdivision two of section fourteen hundred twenty-four of this article or anything to the contrary contained...
  • 1429 - Designation Of Agents.
    The treasurer is authorized to designate the recording officer to act as its agent for purposes of collecting the tax authorized by this article. The...
  • 1430 - Liability Of Recording Officer.
    A recording officer shall not be liable for any inaccuracy in the amount of tax imposed pursuant to this article that he shall collect so...
  • 1431 - Refunds.
    Whenever the treasurer shall determine that any moneys received under the provisions of the local law enacted pursuant to this article were paid in error,...
  • 1432 - Deposit And Disposition Of Revenue.
    1. (a) All taxes collected or received by the treasurer or his duly authorized agent under the provisions of the local law enacted pursuant to...
  • 1433 - Judicial Review.
    1. Any final determination of the amount of any tax payable under section fourteen hundred twenty-six of this article shall be reviewable for error, illegality...
  • 1434 - Apportionment.
    The local law adopted by the legislative body of Erie county shall provide for a method of apportionment for determining the amount of tax due...
  • 1435 - Miscellaneous.
    The local law adopted by the legislative body of Erie county may contain such other provisions as such legislative body deems necessary for the proper...
  • 1436 - Returns To Be Secret.
    (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the treasurer or any officer or...
  • 1437 - Foreclosure Proceedings.
    Where the conveyance consists of a transfer of property made as a result of an order of the court in a foreclosure proceeding ordering the...

Last modified: September 11, 2016