New York Tax Article 31-e - Tax On Real Estate Transfers In The County Of Nassau

  • 1449-aaa - Definitions.
    When used in this article, unless otherwise expressly stated: 1. "Person" means an individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee,...
  • 1449-bbb - Imposition Of Tax.
    Notwithstanding any other provisions of law to the contrary, the county of Nassau, acting through its local legislative body, is hereby authorized and empowered to...
  • 1449-ccc - 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...
  • 1449-ddd - 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...
  • 1449-eee - 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,...
  • 1449-fff - Credit.
    A grantor shall be allowed a credit against the tax due on a conveyance of real property to the extent tax was paid by such...
  • 1449-ggg - Cooperative Housing Corporation Transfers.
    1. Notwithstanding the definition of "controlling interest" contained in subdivision two of section fourteen hundred forty-nine-aaa of this article or anything to the contrary contained...
  • 1449-hhh - 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...
  • 1449-iii - 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...
  • 1449-jjj - 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,...
  • 1449-kkk - Deposit And Disposition Of Revenue.
    All taxes collected or received by the treasurer or his duly authorized agent under the provisions of the local law enacted pursuant to this article...
  • 1449-lll - Judicial Review.
    1. Any final determination of the amount of any tax payable under section fourteen hundred forty-nine-ccc of this article shall be reviewable for error, illegality...
  • 1449-mmm - Apportionment.
    The local law adopted by the legislative body of the county of Nassau shall provide for a method of apportionment for determining the amount of...
  • 1449-nnn - Miscellaneous.
    The local law adopted by the legislative body of the county of Nassau may contain such other provisions as such legislative body deems necessary for...
  • 1449-ooo - Returns To Be Secret.
    1. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the treasurer or any officer or...
  • 1449-ppp - 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