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New York Tax Law

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• New York Tax Law Section 1
  Short title.
• New York Tax Law Section 2
  Definitions.
• New York Tax Law Section 3
  Exemption from certain taxes granted to certain corporations engaged in the operation of vessels in foreign commerce.
• New York Tax Law Section 4
  Exemption from certain excise and sales taxes granted to the United Nations.
• New York Tax Law Section 5
  Obtaining and furnishing taxpayer identification information.
• New York Tax Law Section 5-A
  Certification of registration to collect sales and compensating use taxes by certain contractors, affiliates and subcontractors.
• New York Tax Law Section 6
  Filing of warrants in the department of state.
• New York Tax Law Section 7
  Inapplicability of certain money judgment enforcement procedures.
• New York Tax Law Section 8
  Exemption from taxes granted to REMICs.
• New York Tax Law Section 9
  Electronic funds transfer by certain taxpayers remitting withholding taxes.
• New York Tax Law Section 10
  Electronic funds transfer by certain taxpayers remitting sales and compensating use taxes, prepaid sales and compensating use taxes on motor fuel and
• New York Tax Law Section 11
  Certified capital companies.
• New York Tax Law Section 12
  Internet; advertising, vendor status, nexus.
• New York Tax Law Section 13
  (Enacted without section heading)
• New York Tax Law Section 14
  Empire zones program.
• New York Tax Law Section 14-A
  IMB credit for energy taxes. Repeal Date: 01/01/2007
• New York Tax Law Section 15
  QEZE credit for real property taxes.
• New York Tax Law Section 16
  QEZE tax reduction credit.
• New York Tax Law Section 18
  Low-income housing credit.
• New York Tax Law Section 19
  Green building credit.
• New York Tax Law Section 20
  Credit for transportation improvement contributions.
• New York Tax Law Section 21
  Brownfield redevelopment tax credit.
• New York Tax Law Section 21*
  Disclosure of taxpayer information in cases involving abandoned property.
• New York Tax Law Section 22
  Tax credit for remediated brownfields.
• New York Tax Law Section 23
  Environmental remediation insurance credit.
• New York Tax Law Section 24
  Empire state film production credit. Repeal Date: 12/31/2011
• New York Tax Law Section 25
  Disclosure of certain transactions and related information. Repeal Date: 07/01/2007
• New York Tax Law Section 26
  Security training tax credit.
• New York Tax Law Section 27
  Suspension of tax-exempt status of terrorist organizations.
• New York Tax Law Section 28
  Empire state commercial production credit. Repeal Date: 12/31/2011
• New York Tax Law Section 28*2
  Biofuel production credit.
• New York Tax Law Section 170
  Department of taxation and finance.
• New York Tax Law Section 171
  Powers and duties of commissioner of taxation and finance.
• New York Tax Law Section 171-A
  Deposit and disposition of revenue.
• New York Tax Law Section 171-A*
  Statewide wage reporting system.
• New York Tax Law Section 171-B
  Verification of income.
• New York Tax Law Section 171-C
  Certain overpayments credited against past-due support.
• New York Tax Law Section 171-D
  Certain overpayments credited against defaulted guaranteed student loans.
• New York Tax Law Section 171-E
  Certain overpayments credited against national defense/national direct, health professions or nursing student loans.
• New York Tax Law Section 171-F
  Certain overpayments credited against outstanding debts owed to a state agency.
• New York Tax Law Section 171-G
  Provision of income information.
• New York Tax Law Section 171-H
  State directory of new hires.
• New York Tax Law Section 171-I
  Enforcement of child support and combined child and spousal support arrears. Repeal Date: 06/30/2007
• New York Tax Law Section 171-J
  Verification of payroll records.
• New York Tax Law Section 171-K
  Income verification for the state board of real property services.
• New York Tax Law Section 171-K*
  Electronic signature.
• New York Tax Law Section 171-L
  Certain overpayments credited against outstanding tax debt owed to the city of New York.
• New York Tax Law Section 171-M
  Certain New York city tax overpayments credited against outstanding debts owed to the state of New York.
• New York Tax Law Section 171-N
  Certain overpayments credited against outstanding tax debts owed to other states.
• New York Tax Law Section 172
  Official seal.
• New York Tax Law Section 173
  Review by commissioner.
• New York Tax Law Section 173-A
  Hearing rights upon notice and demand
• New York Tax Law Section 174
  Oaths, acknowledgments, subpoenas and commissions to take testimony.
• New York Tax Law Section 174-A
  Duration of warrant liens on real property.
• New York Tax Law Section 175
  Manner of execution of instruments by the commissioner.
• New York Tax Law Section 176
  Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes.
• New York Tax Law Section 177
  Construction.
• New York Tax Law Section 178
  Local property tax rebates.
• New York Tax Law Section 179
  Definitions.
• New York Tax Law Section 180
  Organization tax; taxes on changes of capital.
• New York Tax Law Section 181
  License and maintenance fees on foreign corporations.
• New York Tax Law Section 182
  Additional franchise tax on certain oil companies.
• New York Tax Law Section 182-A
  Franchise tax on certain oil companies.
• New York Tax Law Section 183
  Franchise tax on transportation and transmission corporations and associations.
• New York Tax Law Section 183-A
  Temporary metropolitan transportation business tax surcharge on transportation and transmission corporations and associations.
• New York Tax Law Section 184
  Additional franchise tax on transportation and transmission corporations and associations.
• New York Tax Law Section 184-A
  Additional temporary metropolitan transportation business tax surcharge on transportation and transmission corporations and associations services.
• New York Tax Law Section 185
  Franchise tax on farmers', fruit growers', and other like agricultural corporations organized and operated on a co-operative basis.
• New York Tax Law Section 186-A
  Tax on the furnishing of utility services.
• New York Tax Law Section 186-C
  Temporary metropolitan transportation business tax surcharge on utility services and excise tax on sale of telecommunication services.
• New York Tax Law Section 186-D
  Transportation business tax on utility services in Erie county.
• New York Tax Law Section 186-E
  Excise tax on telecommunication services.
• New York Tax Law Section 187
  Credit for special additional mortgage recording tax.
• New York Tax Law Section 187-A
  Credit for employment of persons with disabilities.
• New York Tax Law Section 187-B
  Alternative fuels credit.
• New York Tax Law Section 187-C
  Biofuel production credit.
• New York Tax Law Section 187-D
  Green building credit.
• New York Tax Law Section 187-E
  Credit for transportation improvement contributions.
• New York Tax Law Section 187-F
  Order of credits.
• New York Tax Law Section 187-G
  Brownfield redevelopment tax credit.
• New York Tax Law Section 187-H
  Remediated brownfield credit for real property taxes for qualified sites.
• New York Tax Law Section 187-I
  Environmental remediation insurance credit.
• New York Tax Law Section 187-J
  QEZE credit for real property taxes for agricultural cooperatives.
• New York Tax Law Section 187-K
  Empire zone investment tax credit for agricultural cooperatives.
• New York Tax Law Section 187-L
  Empire zone employment incentive credit for agricultural cooperatives.
• New York Tax Law Section 187-M
  Empire zone wage tax credit for agricultural cooperatives.
• New York Tax Law Section 187-N
  Security training tax credit.
• New York Tax Law Section 187-N*2
  Fuel cell electric generating equipment expenditures credit.
• New York Tax Law Section 188
  Tax surcharge.
• New York Tax Law Section 189-B
  Tax surcharge.
• New York Tax Law Section 190
  Long-term care insurance credit.
• New York Tax Law Section 191
  Receivers, etc., conducting corporate business.
• New York Tax Law Section 192
  Reports of corporations.
• New York Tax Law Section 193
  Extension of time for filing report.
• New York Tax Law Section 194
  Further requirements as to reports of corporations.
• New York Tax Law Section 197
  Payment of tax and penalties.
• New York Tax Law Section 197-A
  Declaration of estimated tax.
• New York Tax Law Section 197-B
  Payments of estimated tax.
• New York Tax Law Section 197-C
  Applicability of section one hundred eighty-two-a.
• New York Tax Law Section 197-D
  (Enacted without section heading).
• New York Tax Law Section 202
  Secrecy required of officials; penalty for violation.
• New York Tax Law Section 203
  Collection of taxes.
• New York Tax Law Section 203-A
  Dissolution of delinquent business corporations.
• New York Tax Law Section 203-B
  Annulment of authority to do business by foreign corporations.
• New York Tax Law Section 204
  Reports to be made by the secretary of state.
• New York Tax Law Section 205
  Deposit of moneys collected from taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this chapter.
• New York Tax Law Section 206
  Deposit and disposition of revenue.
• New York Tax Law Section 207
  Limitation of time.
• New York Tax Law Section 207-A
  Exemption of corporations owned by a municipality.
• New York Tax Law Section 207-B
  Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four.
• New York Tax Law Section 208
  Definitions.
• New York Tax Law Section 209
  Imposition of tax; exemptions.
• New York Tax Law Section 209-A
  Tax surcharge.
• New York Tax Law Section 209-B
  Temporary metropolitan transportation business tax surcharge.
• New York Tax Law Section 209-C
  Gift for fish and wildlife management.
• New York Tax Law Section 209-D
  Gift for breast cancer research and education.
• New York Tax Law Section 209-E
  Gift for prostate cancer research, detection and education.
• New York Tax Law Section 209-F
  Gift for the World Trade Center memorial foundation.
• New York Tax Law Section 210
  Computation of tax.
• New York Tax Law Section 211
  Reports.
• New York Tax Law Section 213
  Payment and lien of tax.
• New York Tax Law Section 213-A
  Declaration of estimated tax.
• New York Tax Law Section 213-B
  Payments on account of estimated tax.
• New York Tax Law Section 216
  Collection of taxes.
• New York Tax Law Section 217
  Penalties.
• New York Tax Law Section 218
  Deposit and disposition of revenue.
• New York Tax Law Section 219
  Limitation of time.
• New York Tax Law Section 219-A
  Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four.
• New York Tax Law Section 250
  Definitions.
• New York Tax Law Section 251
  Procedure for review.
• New York Tax Law Section 252
  Exemptions.
• New York Tax Law Section 252-A
  Other exemptions.
• New York Tax Law Section 253
  Recording tax.
• New York Tax Law Section 253-A
  Recording tax by a city of one million or more.
• New York Tax Law Section 253-B
  Credit line mortgage.
• New York Tax Law Section 253-C
  Recording tax imposed by the county of Nassau.
• New York Tax Law Section 253-D
  Recording tax imposed by the city of Yonkers.
• New York Tax Law Section 253-E
  Recording tax imposed by the county of Broome.
• New York Tax Law Section 253-F
  Recording tax imposed by the county of Rockland.
• New York Tax Law Section 253-G
  Recording tax imposed by the county of Westchester.
• New York Tax Law Section 253-H
  Recording tax imposed by the county of Lewis.
• New York Tax Law Section 253-H*
  Recording tax imposed by the county of Columbia.
• New York Tax Law Section 253-H**
  Recording tax imposed by the county of Sullivan.
• New York Tax Law Section 253-H***
  Recording tax imposed by the county of Genesee. Repeal Date: 11/01/2007
• New York Tax Law Section 253-H****
  Recording tax imposed by the county of Rensselaer.
• New York Tax Law Section 253-I
  Recording tax imposed by the county of Wayne.
• New York Tax Law Section 253-I*2
  Recording tax imposed by the county of Wyoming.
• New York Tax Law Section 253-I*3
  Recording tax imposed by the county of Chautauqua.
• New York Tax Law Section 253-I*4
  Recording tax imposed by the county of Albany.
• New York Tax Law Section 253-I*5
  Recording tax imposed by the county of Montgomery.
• New York Tax Law Section 253-I*6
  Recording tax imposed by the county of Schenectady.
• New York Tax Law Section 253-I*7
  Recording tax imposed by the county of Steuben.
• New York Tax Law Section 253-I*8
  Recording tax imposed by the county of Yates.
• New York Tax Law Section 253-I*9
  Recording tax imposed by the county of Herkimer.
• New York Tax Law Section 254
  Optional tax on prior mortgages.
• New York Tax Law Section 255
  Supplemental mortgages.
• New York Tax Law Section 256
  Mortgages for indefinite amounts or for contract obligations.
• New York Tax Law Section 257
  Payment of taxes.
• New York Tax Law Section 257-A
  Refund of mortgage taxes after rescission of certain credit transactions.
• New York Tax Law Section 258
  Effect of nonpayment of taxes.
• New York Tax Law Section 258-A
  Payment of tax on instruments not recorded.
• New York Tax Law Section 259
  Trust mortgages.
• New York Tax Law Section 260
  Determination and apportionment by the state tax commission.
• New York Tax Law Section 261
  Payment over and distribution of taxes.
• New York Tax Law Section 262
  Expenses of officers.
• New York Tax Law Section 263
  Supervisory power of commissioner of taxation and finance and comptroller.
• New York Tax Law Section 264
  Tax on prior advance mortgages.
• New York Tax Law Section 265
  Tax a lien; exceptions.
• New York Tax Law Section 266
  Enforcement; procedure.
• New York Tax Law Section 267
  Idem.; where recovery is had against trust mortgagee.
• New York Tax Law Section 270
  Amount of tax.
• New York Tax Law Section 270-B
  Exemption of certain transfers to legatees and others.
• New York Tax Law Section 270-C
  Transfers by operation of law; special exemptions.
• New York Tax Law Section 270-D
  Tax surcharge.
• New York Tax Law Section 270-E
  Maximum amounts of tax.
• New York Tax Law Section 271
  Stamps, how prepared and sold.
• New York Tax Law Section 271-A
  Sale of stamps.
• New York Tax Law Section 272
  Penalty for failure to pay tax; liability for tax of agent or broker.
• New York Tax Law Section 273
  Canceling stamps; penalty for failure.
• New York Tax Law Section 274
  Contracts for dies; expenses, how paid.
• New York Tax Law Section 275
  Illegal use of stamps; penalty.
• New York Tax Law Section 275-A
  Registration; penalty for failure.
• New York Tax Law Section 276
  Power of tax commission.
• New York Tax Law Section 277
  Penalties; how recovered.
• New York Tax Law Section 278
  Effect of failure to pay tax.
• New York Tax Law Section 279
  Application of taxes.
• New York Tax Law Section 279-A
  Determination of tax.
• New York Tax Law Section 279-B
  Warrant for the collection of taxes.
• New York Tax Law Section 280
  Refund of tax erroneously paid.
• New York Tax Law Section 280-A
  Rebate for stock transfer tax paid; penalty for false claims.
• New York Tax Law Section 281
  Statute of limitations not applicable.
• New York Tax Law Section 281-A
  Alternative method of collection.
• New York Tax Law Section 282
  Definitions.
• New York Tax Law Section 282-A
  Imposition of excise tax on Diesel motor fuel.
• New York Tax Law Section 282-B
  Additional Diesel motor fuel tax.
• New York Tax Law Section 282-C
  Supplemental Diesel motor fuel tax.
• New York Tax Law Section 283
  Registration of distributors.
• New York Tax Law Section 283-A
  Licensing of importing transporters.
• New York Tax Law Section 283-B
  Licensing of terminal operators.
• New York Tax Law Section 283-C
  Liquefied petroleum gas fuel permit.
• New York Tax Law Section 284
  Tax imposed.
• New York Tax Law Section 284-A
  Additional motor fuel tax.
• New York Tax Law Section 284-B
  Local tax on leaded motor fuel by a city of one million or more.
• New York Tax Law Section 284-C
  Supplemental motor fuel tax.
• New York Tax Law Section 284-D
  Petroleum testing fee.
• New York Tax Law Section 284-E
  Taxes imposed on qualified reservations.
• New York Tax Law Section 285
  Special provision as to imposition of tax on certain motor fuel.
• New York Tax Law Section 285-A
  Presumption of taxability.
• New York Tax Law Section 285-B
  Presumption of taxability--Diesel motor fuel.
• New York Tax Law Section 286
  Records to be kept by distributors and others.
• New York Tax Law Section 286-A
  Records and reports of transportation of automotive fuel.
• New York Tax Law Section 286-B
  Transportation of automotive fuel; manifest required.
• New York Tax Law Section 287
  Payment of tax; returns.
• New York Tax Law Section 288
  Determination of tax.
• New York Tax Law Section 288-A
  Jeopardy assessments.
• New York Tax Law Section 289
  Proceedings to recover tax.
• New York Tax Law Section 289-A
  Tax to be paid but once; foreign and interstate commerce; injunction.
• New York Tax Law Section 289-B
  Penalties and interest.
• New York Tax Law Section 289-C
  Refunds.
• New York Tax Law Section 289-D
  Mailing rules; holidays.
• New York Tax Law Section 289-E
  Deposit and disposition of revenue.
• New York Tax Law Section 289-F
  Joint administration of taxes.
• New York Tax Law Section 290
  Imposition of tax.
• New York Tax Law Section 290-A
  Tax surcharge.
• New York Tax Law Section 291
  Meaning of terms.
• New York Tax Law Section 292
  Unrelated business taxable income.
• New York Tax Law Section 293
  Allocation of unrelated business taxable income.
• New York Tax Law Section 294
  Returns and payment of tax.
• New York Tax Law Section 295
  Procedural provisions.
• New York Tax Law Section 296
  Deposit and disposition of revenue.
• New York Tax Law Section 300
  General definitions.
• New York Tax Law Section 301
  Imposition of tax.
• New York Tax Law Section 301-A
  Imposition of tax.
• New York Tax Law Section 301-B
  Exemptions.
• New York Tax Law Section 301-C
  Reimbursement.
• New York Tax Law Section 301-D
  Utility credit or reimbursement.
• New York Tax Law Section 301-E
  Aviation fuel business.
• New York Tax Law Section 301-F
  Tax surcharge.
• New York Tax Law Section 301-G
  Restructured tax surcharge.
• New York Tax Law Section 301-H
  Tax relating to carriers.
• New York Tax Law Section 301-I
  Energy business.
• New York Tax Law Section 301-J
  Supplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax.
• New York Tax Law Section 301-L
  Refund for tax with respect to in-bulk consumer bad debt.
• New York Tax Law Section 302
  Registration of petroleum businesses.
• New York Tax Law Section 305
  Exempt entities.
• New York Tax Law Section 308
  Returns and payment of tax.
• New York Tax Law Section 310
  Corporate petroleum businesses; collection of taxes and penalties.
• New York Tax Law Section 312
  Deposit and disposition of revenue.
• New York Tax Law Section 313
  Limitation of time.
• New York Tax Law Section 314
  Secrecy.
• New York Tax Law Section 315
  Practice and procedure.
• New York Tax Law Section 320
  Laws repealed.
• New York Tax Law Section 321
  When to take effect.
• New York Tax Law Section 420
  Definitions.
• New York Tax Law Section 421
  Registration of distributors. Expiration Date: 10/31/2007
• New York Tax Law Section 422
  Bonds of distributors.
• New York Tax Law Section 423
  Cancellation of registration of distributors. Expiration Date: 10/31/2007
• New York Tax Law Section 424
  Taxes imposed.
• New York Tax Law Section 425
  Special provision as to imposition of taxes on certain alcoholic beverages. Expiration Date: 10/31/2007
• New York Tax Law Section 425-A
  Presumption of taxability. Repeal Date: 10/31/2007
• New York Tax Law Section 426
  Records to be kept by brand owners, distributors, owners and others.
• New York Tax Law Section 427
  Requirement and content of invoice on the sale of liquors. Repeal Date: 10/31/2007
• New York Tax Law Section 428
  Records and reports of transportation. Expiration Date: 10/31/2007
• New York Tax Law Section 429
  Payment of tax; returns.
• New York Tax Law Section 430
  Determination of tax.
• New York Tax Law Section 431
  Proceedings to recover tax.
• New York Tax Law Section 432
  Tax to be paid but once; foreign and interstate commerce; injunction.
• New York Tax Law Section 433
  Penalties and interest.
• New York Tax Law Section 434
  Refunds.
• New York Tax Law Section 434-A
  Mailing rules; holidays.
• New York Tax Law Section 435
  Deposit and disposition of revenue.
• New York Tax Law Section 436
  General powers of the tax commission.
• New York Tax Law Section 437
  Returns to be secret.
• New York Tax Law Section 438
  Sale of stamps authorized.
• New York Tax Law Section 445
  Local taxes on beer and liquor by a city of one million or more.
• New York Tax Law Section 451
  Definitions.
• New York Tax Law Section 452
  Imposition of tax.
• New York Tax Law Section 453
  Payment of tax.
• New York Tax Law Section 454
  Agents of the commissioner of taxation and finance.
• New York Tax Law Section 455
  Receipts exempted from tax.
• New York Tax Law Section 456
  Practice and procedure.
• New York Tax Law Section 470
  Definitions.
• New York Tax Law Section 471
  Imposition of cigarette tax.
• New York Tax Law Section 471-A
  Use tax on cigarettes.
• New York Tax Law Section 471-B
  Imposition of tobacco products tax.
• New York Tax Law Section 471-C
  Use tax on tobacco products.
• New York Tax Law Section 471-D
  Special provision as to imposition of taxes on certain tobacco products.
• New York Tax Law Section 471-E
  Taxes imposed on qualified reservations.
• New York Tax Law Section 472
  Preparation and sale of stamps; commissions; distributors.
• New York Tax Law Section 473
  Affixation and cancellation of stamps; presumption.
• New York Tax Law Section 473-A
  Returns and payment of tobacco products tax by distributors.
• New York Tax Law Section 473-B
  Cigarettes marked for export outside the United States; importation and affixation of stamps prohibited.
• New York Tax Law Section 474
  Records to be kept; examination.
• New York Tax Law Section 475
  General powers of the tax commission.
• New York Tax Law Section 476
  Refunds; sales of stamps.
• New York Tax Law Section 478
  Determination of tax.
• New York Tax Law Section 479
  Warrant for the collection of taxes.
• New York Tax Law Section 480
  License.
• New York Tax Law Section 480-A
  Retail dealer and vending machine registration.
• New York Tax Law Section 480-B
  Prohibition against the stamping of certain cigarettes.
• New York Tax Law Section 481
  Penalties and interest.
• New York Tax Law Section 482
  Deposit and disposition of revenue.
• New York Tax Law Section 482-A
  Joint administration.
• New York Tax Law Section 483
  Definitions.
• New York Tax Law Section 484
  Unlawful acts; violations of article.
• New York Tax Law Section 485
  Determination of cost of agent, retail dealer or wholesale dealer.
• New York Tax Law Section 486
  Exceptions.
• New York Tax Law Section 487
  Secrecy requirement.
• New York Tax Law Section 488
  Joint administration.
• New York Tax Law Section 489
  Registration of chain stores.
• New York Tax Law Section 501
  Definitions.
• New York Tax Law Section 502
  Highway use permit.
• New York Tax Law Section 503
  Imposition of tax.
• New York Tax Law Section 503-A
  Imposition of additional tax.
• New York Tax Law Section 503-B
  Supplemental tax.
• New York Tax Law Section 504
  Exemptions.
• New York Tax Law Section 505
  Returns.
• New York Tax Law Section 506
  Payment of tax.
• New York Tax Law Section 507
  Records.
• New York Tax Law Section 508
  Responsibility of owner.
• New York Tax Law Section 509
  Powers of tax commission.
• New York Tax Law Section 510
  Determination of tax.
• New York Tax Law Section 511
  Proceedings to recover tax.
• New York Tax Law Section 512
  Penalties and interest.
• New York Tax Law Section 512-A
  Admissibility of weigh slips.
• New York Tax Law Section 513
  Refunds.
• New York Tax Law Section 514
  Secrecy of returns.
• New York Tax Law Section 514-A
  Mailing rules; holidays.
• New York Tax Law Section 515
  Disposition of revenues.
• New York Tax Law Section 521
  Definitions.
• New York Tax Law Section 522
  Licenses.
• New York Tax Law Section 523
  Fuel use tax.
• New York Tax Law Section 524
  Credits and refunds.
• New York Tax Law Section 525
  Exemptions.
• New York Tax Law Section 526
  Returns and payment of tax.
• New York Tax Law Section 527
  Interest and penalty.
• New York Tax Law Section 528
  Procedure, administration and disposition of revenues.
• New York Tax Law Section 601
  Imposition of tax.
• New York Tax Law Section 602
  Minimum income tax.
• New York Tax Law Section 603
  Separate tax on the ordinary income portion of lump sum distributions.
• New York Tax Law Section 605
  General provisions and definitions.
• New York Tax Law Section 606
  Credits against tax.
• New York Tax Law Section 607
  Meaning of terms.
• New York Tax Law Section 611
  New York taxable income of a resident individual.
• New York Tax Law Section 612
  New York adjusted gross income of a resident individual.
• New York Tax Law Section 613
  New York deduction of a resident individual.
• New York Tax Law Section 614
  New York standard deduction of a resident individual.
• New York Tax Law Section 615
  New York itemized deduction of a resident individual.
• New York Tax Law Section 616
  New York exemptions of a resident individual.
• New York Tax Law Section 617
  Resident partners and shareholders of S corporations.
• New York Tax Law Section 617-A
  Residents; special provisions.
• New York Tax Law Section 618
  New York taxable income of a resident estate or trust.
• New York Tax Law Section 619
  Share of a resident estate, trust or beneficiary in New York fiduciary adjustment.
• New York Tax Law Section 620
  Credit for income tax of another state.
• New York Tax Law Section 620-A
  Credit against separate tax.
• New York Tax Law Section 621
  Credit to trust beneficiary receiving accumulation distribution.
• New York Tax Law Section 622
  New York minimum taxable income of resident individual.
• New York Tax Law Section 624
  Computation of separate tax on the ordinary income portion of lump sum distributions received by resident individuals, estates and trusts.
• New York Tax Law Section 625
  Gift for fish and wildlife management.
• New York Tax Law Section 626
  The United States Olympic Committee/Lake Placid Olympic Training Center Fund.
• New York Tax Law Section 627
  Gift for breast cancer research and education.
• New York Tax Law Section 628
  Gift for missing and exploited children clearinghouse fund.
• New York Tax Law Section 629
  Gift for Alzheimer's disease support services.
• New York Tax Law Section 630
  Gift for prostate cancer research, detection and education.
• New York Tax Law Section 630-A
  Gift for World Trade Center memorial foundation.
• New York Tax Law Section 631
  New York source income of a nonresident individual.
• New York Tax Law Section 632
  Nonresident partners and electing shareholders of S corporations.
• New York Tax Law Section 633
  New York source income of a nonresident estate or trust.
• New York Tax Law Section 634
  Share of a nonresident beneficiary in income from New York sources.
• New York Tax Law Section 635
  Credit to trust beneficiary receiving accumulation distribution.
• New York Tax Law Section 636
  New York minimum taxable income of nonresidents or part-year residents.
• New York Tax Law Section 637
  Computation of separate tax on the ordinary income portion of lump sum distributions received by nonresident or part-year resident individuals, estate
• New York Tax Law Section 638
  New York source income of a part-year resident.
• New York Tax Law Section 639
  Accruals upon change of residence.
• New York Tax Law Section 641
  New York minimum taxable income of nonresidents.
• New York Tax Law Section 651
  Returns and liabilities.
• New York Tax Law Section 652
  Time and place for filing returns and paying tax.
• New York Tax Law Section 653
  Signing of returns and other documents.
• New York Tax Law Section 654
  Relief from joint and several liability on joint return.
• New York Tax Law Section 657
  Extensions of time.
• New York Tax Law Section 658
  Requirements concerning returns, notices, records and statements.
• New York Tax Law Section 659
  Report of federal changes, corrections or disallowances.
• New York Tax Law Section 660
  Election by shareholders of S corporations.
• New York Tax Law Section 661
  Change of election.
• New York Tax Law Section 662
  Computation of tax where taxpayer restores substantial amount held under claim of right.
• New York Tax Law Section 663
  Estimated tax on sale or transfer of real property by nonresident.
• New York Tax Law Section 671
  Requirement of withholding tax from wages.
• New York Tax Law Section 672
  Information statement for employee.
• New York Tax Law Section 673
  Credit for tax withheld.
• New York Tax Law Section 674
  Employer's return and payment of withheld taxes.
• New York Tax Law Section 675
  Employer's liability for withheld taxes.
• New York Tax Law Section 676
  Employer's failure to withhold.
• New York Tax Law Section 677
  Designation of third parties to perform acts required of employers.
• New York Tax Law Section 678
  Liability of third parties paying or providing for wages.
• New York Tax Law Section 681
  Notice of deficiency.
• New York Tax Law Section 682
  Assessment.
• New York Tax Law Section 683
  Limitations on assessment.
• New York Tax Law Section 684
  Interest on underpayment.
• New York Tax Law Section 685
  Additions to tax and civil penalties.
• New York Tax Law Section 686
  Overpayment.
• New York Tax Law Section 687
  Limitations on credit or refund.
• New York Tax Law Section 688
  Interest on overpayment.
• New York Tax Law Section 689
  Petition to tax commission.
• New York Tax Law Section 690
  Review of tax commission decision.
• New York Tax Law Section 691
  Mailing rules; holidays; miscellaneous.
• New York Tax Law Section 692
  Collection, levy and liens.
• New York Tax Law Section 693
  Transferees.
• New York Tax Law Section 694
  Jeopardy assessment.
• New York Tax Law Section 695
  Criminal penalties; cross-reference.
• New York Tax Law Section 696
  Income taxes of members of armed forces, astronauts, and victims of certain terrorist attacks.
• New York Tax Law Section 697
  General powers of tax commission.
• New York Tax Law Section 698
  Deposit and disposition of revenue.
• New York Tax Law Section 699
  Transition provisions.
• New York Tax Law Section 901
  Collection of taxes by suits in other states.
• New York Tax Law Section 902
  Enforcement of taxes imposed by other states.
• New York Tax Law Section 903
  Interest and penalties.
• New York Tax Law Section 951
  Applicable internal revenue code provisions.
• New York Tax Law Section 951-A
  Definitions.
• New York Tax Law Section 952
  Tax imposed.
• New York Tax Law Section 954
  Resident's New York gross estate.
• New York Tax Law Section 957
  Modification for limited powers of appointment created prior to September first, nineteen hundred thirty.
• New York Tax Law Section 958
  Exemptions in other laws not applicable.
• New York Tax Law Section 960
  Nonresident's estate tax.
• New York Tax Law Section 960-A
  Reciprocity.
• New York Tax Law Section 961
  Effect of federal determination.
• New York Tax Law Section 971
  Estate tax returns.
• New York Tax Law Section 971-A
  Additional proceedings in estates of non-domiciliary decedents.
• New York Tax Law Section 972
  Time and place for filing returns.
• New York Tax Law Section 973
  Signing of returns and other documents.
• New York Tax Law Section 974
  Payment of tax.
• New York Tax Law Section 975
  Liability for tax.
• New York Tax Law Section 976
  Extensions of time.
• New York Tax Law Section 977
  Requirements concerning returns, notices, records and statements.
• New York Tax Law Section 978
  Compromise agreements in cases of disputed domicile.
• New York Tax Law Section 979
  Report of change in federal taxable estate, adjusted taxable gifts, additional estate tax imposed by section 2032A of the internal revenue code.
• New York Tax Law Section 979-A
  Notification by surrogate to commissioner concerning tax.
• New York Tax Law Section 980
  Change of election.
• New York Tax Law Section 981
  Discharge from liability.
• New York Tax Law Section 982
  Lien for estate tax.
• New York Tax Law Section 983
  Surrogates; assistants and clerks; district tax attorneys.
• New York Tax Law Section 990
  Applicability of other tax law provisions.
• New York Tax Law Section 992
  Addition to tax in the case of valuation understatement.
• New York Tax Law Section 994
  Secrecy requirement and penalties for violation.
• New York Tax Law Section 997
  Extensions of time for payment of estate tax where estate consists largely of interest in closely held businesses.
• New York Tax Law Section 998
  Petition to the surrogate's court and appeal.
• New York Tax Law Section 999
  Deposit and disposition of revenue.
• New York Tax Law Section 1020
  Applicable internal revenue code provisions.
• New York Tax Law Section 1021
  Definitions.
• New York Tax Law Section 1022
  Imposition of tax.
• New York Tax Law Section 1023
  Administration.
• New York Tax Law Section 1024
  Deposit and disposition of revenue.
• New York Tax Law Section 1025
  Appendix to article twenty-six-B.
• New York Tax Law Section 1080
  Application of article.
• New York Tax Law Section 1081
  Notice of deficiency.
• New York Tax Law Section 1082
  Assessment.
• New York Tax Law Section 1083
  Limitations on assessment.
• New York Tax Law Section 1084
  Interest on underpayment.
• New York Tax Law Section 1085
  Additions to tax and civil penalties.
• New York Tax Law Section 1086
  Overpayment.
• New York Tax Law Section 1087
  Limitations on credit or refund.
• New York Tax Law Section 1088
  Interest on overpayment.
• New York Tax Law Section 1089
  Petition to tax commission.
• New York Tax Law Section 1090
  Review of tax commission decision.
• New York Tax Law Section 1091
  Mailing rules; holidays; miscellaneous.
• New York Tax Law Section 1092
  Collection, levy and liens.
• New York Tax Law Section 1093
  Transferees.
• New York Tax Law Section 1094
  Jeopardy assessment.
• New York Tax Law Section 1095
  Criminal penalties; cross-reference.
• New York Tax Law Section 1096
  General powers of tax commission.
• New York Tax Law Section 1097
  Disposition of revenue.
• New York Tax Law Section 1101
  Definitions.
• New York Tax Law Section 1102
  Prepayment of sales tax on motor fuel and diesel motor fuel.
• New York Tax Law Section 1103
  Prepayment of sales tax on cigarettes.
• New York Tax Law Section 1104
  Convention center hotel unit fee.
• New York Tax Law Section 1105
  Imposition of sales tax.
• New York Tax Law Section 1105-A
  Reduced tax rate on certain energy sources and services.
• New York Tax Law Section 1105-B
  Exemptions for certain parts, tools, supplies and services relating to tangible personal property used or consumed in production.
• New York Tax Law Section 1105-C
  Reduced tax rates with respect to certain gas service and electric service.
• New York Tax Law Section 1106
  Transitional provisions.
• New York Tax Law Section 1107
  Temporary municipal assistance sales and compensating use taxes for cities of one million or more.
• New York Tax Law Section 1108
  Temporary municipal assistance sales and compensating use taxes for cities of under one million.
• New York Tax Law Section 1109
  Sales and compensating use taxes for the metropolitan commuter transportation district.
• New York Tax Law Section 1110
  Imposition of compensating use tax.
• New York Tax Law Section 1111
  Special rules for computing receipts and consideration.
• New York Tax Law Section 1112
  Taxes imposed on qualified Indian reservations.
• New York Tax Law Section 1115
  Exemptions from sales and use taxes.
• New York Tax Law Section 1116
  Exempt organizations.
• New York Tax Law Section 1117
  Certain sales of motor vehicles and vessels.
• New York Tax Law Section 1118
  Exemptions from use tax.
• New York Tax Law Section 1119
  Enacted without section heading.
• New York Tax Law Section 1120
  Refunds and credits with respect to motor fuel and diesel motor fuel.
• New York Tax Law Section 1121
  Refunds and credits with respect to cigarettes.
• New York Tax Law Section 1122
  Exemption from tax on amusement charges.
• New York Tax Law Section 1131
  Definitions.
• New York Tax Law Section 1132
  Collection of tax from customer; proof required for registration of motor vehicles.
• New York Tax Law Section 1133
  Liability for the tax.
• New York Tax Law Section 1134
  Registration.
• New York Tax Law Section 1135
  Records to be kept.
• New York Tax Law Section 1136
  Returns.
• New York Tax Law Section 1137
  Payment of tax.
• New York Tax Law Section 1137-A
  Returns of estimated tax and payments.
• New York Tax Law Section 1138
  Determination of tax.
• New York Tax Law Section 1139
  Refunds.
• New York Tax Law Section 1140
  Remedies exclusive.
• New York Tax Law Section 1141
  Proceedings to recover tax.
• New York Tax Law Section 1142
  General powers of the tax commission.
• New York Tax Law Section 1142-A
  Special requirements relating to the service of providing parking, garaging or storing for motor vehicles.
• New York Tax Law Section 1143
  Administration of oaths and compelling testimony.
• New York Tax Law Section 1144
  Reference to tax.
• New York Tax Law Section 1145
  Penalties and interest.
• New York Tax Law Section 1146
  Returns to be secret.
• New York Tax Law Section 1147
  Notices and limitations of time.
• New York Tax Law Section 1148
  Deposit and disposition of revenue.
• New York Tax Law Section 1150
  Special fee on paging devices.
• New York Tax Law Section 1160
  Special tax on passenger car rentals.
• New York Tax Law Section 1165
  Administrative provisions.
• New York Tax Law Section 1166
  Transitional provisions.
• New York Tax Law Section 1167
  Deposit and disposition of revenue.
• New York Tax Law Section 1170
  Short title.
• New York Tax Law Section 1171
  Definitions.
• New York Tax Law Section 1172
  Legislative finding.
• New York Tax Law Section 1173
  Authority to enter agreement.
• New York Tax Law Section 1174
  Relationship to state law.
• New York Tax Law Section 1175
  Agreement requirements.
• New York Tax Law Section 1176
  Cooperating sovereigns.
• New York Tax Law Section 1177
  Limited binding and beneficial effect.
• New York Tax Law Section 1178
  Seller and third party liability.
• New York Tax Law Section 1201
  Taxes administered by cities of one million or more.
• New York Tax Law Section 1201-A
  Credits against taxes administered by cities of one million or more.
• New York Tax Law Section 1201-B
  Additional credits against taxes administered by cities of one million or more.
• New York Tax Law Section 1201-C
  Credits against taxes administered by cities of one million or more.
• New York Tax Law Section 1201-D
  Dedication of taxes authorized for cities and counties.
• New York Tax Law Section 1201-E
  Credit.
• New York Tax Law Section 1202
  Taxes administered by counties not wholly within a city.
• New York Tax Law Section 1202-A
  Hotel or motel taxes in Onondaga county.
• New York Tax Law Section 1202-B
  Hotel or motel taxes in Broome county.
• New York Tax Law Section 1202-C
  Hotel or motel taxes in Jefferson county.
• New York Tax Law Section 1202-D
  Hotel or motel taxes in Oneida county.
• New York Tax Law Section 1202-E
  Hotel or motel taxes in Schenectady county.
• New York Tax Law Section 1202-F
  Hotel or motel taxes in Tompkins county.
• New York Tax Law Section 1202-G
  Hotel or motel taxes in Cortland county.
• New York Tax Law Section 1202-G*
  Tourist home, inn, hotel or motel taxes in Saratoga county and the city of Saratoga Springs.
• New York Tax Law Section 1202-G**
  Hotel or motel taxes in Steuben county.
• New York Tax Law Section 1202-G***
  Hotel or motel taxes in the county of Westchester.
• New York Tax Law Section 1202-H
  Hotel or motel taxes in Chemung county.
• New York Tax Law Section 1202-H*
  Hotel or motel taxes in the county of Oswego.
• New York Tax Law Section 1202-I
  Hotel or motel taxes in Schuyler county.
• New York Tax Law Section 1202-J
  Hotel or motel taxes in Otsego county.
• New York Tax Law Section 1202-J*
  Hotel and motel taxes in Sullivan county.
• New York Tax Law Section 1202-J**
  Hotel or motel taxes in Chautauqua county.
• New York Tax Law Section 1202-K
  Hotel or motel taxes in Montgomery county.
• New York Tax Law Section 1202-K*
  Hotel or motel taxes in the county of Rockland.
• New York Tax Law Section 1202-L
  Hotel and motel taxes in Ulster county.
• New York Tax Law Section 1202-L*
  Hotel or motel taxes in the city of Canandaigua.
• New York Tax Law Section 1202-L**
  Hotel or motel taxes in the county of St. Lawrence
• New York Tax Law Section 1202-L***
  Hotel or motel taxes in Niagara Falls.
• New York Tax Law Section 1202-M
  Hotel or motel taxes in Livingston county.
• New York Tax Law Section 1202-N
  Hotel or motel taxes in Rensselaer county.
• New York Tax Law Section 1202-O
  Hotel or motel taxes in Tioga county.
• New York Tax Law Section 1202-O*2
  Hotel and motel taxes in Suffolk county.
• New York Tax Law Section 1202-O*3
  Hotel or motel taxes in the city of Lockport, Niagara county.
• New York Tax Law Section 1202-O*4
  Hotel or motel taxes in Seneca county.
• New York Tax Law Section 1202-P
  Hotel or motel taxes in Madison county.
• New York Tax Law Section 1202-Q
  Hotel and motel taxes in Nassau county.
• New York Tax Law Section 1202-Q*
  Hotel or motel taxes in Cayuga county.
• New York Tax Law Section 1202-R
  Hotel or motel taxes in Genesee county.
• New York Tax Law Section 1202-S
  Hotel or motel taxes in Essex county.
• New York Tax Law Section 1202-T
  Hotel or motel taxes in Niagara county.
• New York Tax Law Section 1202-T*
  Hotel or motel taxes in Ontario county.
• New York Tax Law Section 1202-U
  Hotel or motel taxes in Allegany county.
• New York Tax Law Section 1202-U*
  Hotel and motel tax in Warren county.
• New York Tax Law Section 1202-U**
  Hotel or motel taxes in Orleans county.
• New York Tax Law Section 1202-U***
  Hotel and motel taxes in Cattaraugus county.
• New York Tax Law Section 1202-V
  Hotel or motel taxes in Lewis county.
• New York Tax Law Section 1202-W
  Hotel or motel taxes in Wyoming county.
• New York Tax Law Section 1203
  Taxes administered by cities under one million.
• New York Tax Law Section 1204
  Taxes administered by cities with populations of less than one hundred twenty-five thousand on request of school districts.
• New York Tax Law Section 1205
  Imposition of taxes on deeds in the city of Mount Vernon.
• New York Tax Law Section 1210
  Taxes of cities and counties administered by state tax commission.
• New York Tax Law Section 1210-A
  Sales and compensating use tax for purposes of the Suffolk county drinking water protection program.
• New York Tax Law Section 1210-B
  Sales and compensating use tax within Suffolk county for purposes of stabilizing property taxes and either paying certain judgments, compromises or se
• New York Tax Law Section 1210-C
  Sales and compensating use tax for purposes of the Schenectady county metroplex development authority.
• New York Tax Law Section 1210-D
  Sales and compensating use taxes within Erie county.
• New York Tax Law Section 1211
  Taxes of certain cities and school districts administered by state tax commission.
• New York Tax Law Section 1212
  Certain taxes of school districts administered by commissioner.
• New York Tax Law Section 1212-A
  Certain taxes of cities of one million or more administered by commissioner of taxation and finance.
• New York Tax Law Section 1213
  Deliveries outside the jurisdiction where sale is made.
• New York Tax Law Section 1214
  Certain sales of motor vehicles and vessels: proof required for registration of motor vehicles and vessels.
• New York Tax Law Section 1215
  Definitions.
• New York Tax Law Section 1216
  Special transitional provisions for utility services.
• New York Tax Law Section 1217
  General transitional provisions.
• New York Tax Law Section 1218
  Incorporation of articles twenty-eight and twenty-nine into local enactments.
• New York Tax Law Section 1220
  Territorial limitations.
• New York Tax Law Section 1221
  Taxes not authorized.
• New York Tax Law Section 1222
  Taxes to be in addition to others.
• New York Tax Law Section 1223
  Limitations on rates.
• New York Tax Law Section 1224
  Prior rights assigned counties and cities.
• New York Tax Law Section 1230
  Exempt organizations.
• New York Tax Law Section 1231
  Certain restrictions against double taxation.
• New York Tax Law Section 1235
  Taxes paid to other jurisdictions.
• New York Tax Law Section 1240
  Administration and collection.
• New York Tax Law Section 1241
  Joint administration and collection of taxes by counties and cities.
• New York Tax Law Section 1242
  Limitations on assessment.
• New York Tax Law Section 1243
  Judicial review.
• New York Tax Law Section 1250
  Administration and collection.
• New York Tax Law Section 1251
  Returns.
• New York Tax Law Section 1252
  Payment of tax.
• New York Tax Law Section 1253
  Registration.
• New York Tax Law Section 1254
  Duty to collect taxes.
• New York Tax Law Section 1256
  Cooperation by localities.
• New York Tax Law Section 1257
  Preparation of model local laws, resolutions and regulations by tax commission.
• New York Tax Law Section 1260
  Revenues resulting from taxes administered by cities over one million.
• New York Tax Law Section 1261
  Revenues resulting from taxes administered by the commissioner.
• New York Tax Law Section 1261-A
  Revenues from certain taxes imposed by Washington and Warren counties.
• New York Tax Law Section 1262
  Disposition of revenues from taxes imposed by cities under one million, counties and school districts.
• New York Tax Law Section 1262-A
  Sales tax; Tompkins county.
• New York Tax Law Section 1262-B
  The Westchester county property tax stabilization and relief act. Expiration Date: 05/31/2008
• New York Tax Law Section 1262-C
  Allocation of revenue from sales and use taxes to villages wholly or partially contained within Broome county.
• New York Tax Law Section 1262-D
  Allocation and distribution of revenues from sales and use taxes to villages within the county of Albany.
• New York Tax Law Section 1262-E
  Establishment of local government assistance programs in Nassau county.
• New York Tax Law Section 1262-F
  Allocation and distribution of revenues from sales and use taxes within the village of Barker and town of Somerset, Niagara county.
• New York Tax Law Section 1262-G
  The Monroe county sales tax adjustment act.
• New York Tax Law Section 1262-G*
  Allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes in Oneida county.
• New York Tax Law Section 1262-H
  Allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes in Steuben county.
• New York Tax Law Section 1262-I
  Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Tioga.
• New York Tax Law Section 1262-J
  Allocation and distribution of net collections from the additional sales and compensating use taxes in Suffolk county.
• New York Tax Law Section 1262-K
  Allocation and distribution of net collections in Oswego county.
• New York Tax Law Section 1262-L
  Allocation and distribution of net collections from the additional rate of sales and compensating use tax in Rockland county.
• New York Tax Law Section 1262-L*
  Allocation and distribution of certain net collections in Warren county.
• New York Tax Law Section 1262-M
  Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Chenango.
• New York Tax Law Section 1262-M*
  Allocation and distribution of net collections in Saratoga county.
• New York Tax Law Section 1262-N
  Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Niagara.
• New York Tax Law Section 1262-O
  Disposition of net collections from the additional one and one-quarter percent rate of sales and compensating use taxes in the county of Chautauqua.
• New York Tax Law Section 1262-P
  Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Livingston.
• New York Tax Law Section 1262-Q
  Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Erie.
• New York Tax Law Section 1263
  Deposit of funds and use of funds not having assigned purposes.
• New York Tax Law Section 1300
  Short title.
• New York Tax Law Section 1301
  Authority to impose taxes.
• New York Tax Law Section 1301-A
  City minimum income tax.
• New York Tax Law Section 1301-B
  City separate tax on the ordinary income portion of lump sum distributions.
• New York Tax Law Section 1301-C
  City separate tax relating to qualified higher education funds.
• New York Tax Law Section 1302
  Persons subject to tax.
• New York Tax Law Section 1303
  City taxable income.
• New York Tax Law Section 1304
  Rate of tax.
• New York Tax Law Section 1304-A
  Tax surcharge.
• New York Tax Law Section 1304-B
  Additional tax.
• New York Tax Law Section 1304-C
  Filing fees.
• New York Tax Law Section 1304-D
  Imposition of tax.
• New York Tax Law Section 1305
  City resident and city nonresident defined.
• New York Tax Law Section 1306
  Returns and liabilities.
• New York Tax Law Section 1307
  Change of resident status.
• New York Tax Law Section 1309
  Requirement of withholding tax from wages.
• New York Tax Law Section 1310
  Credits against tax.
• New York Tax Law Section 1311
  Enforcement with other taxes.
• New York Tax Law Section 1312
  Administration, collection and review.
• New York Tax Law Section 1313
  Deposit and disposition of revenues.
• New York Tax Law Section 1320
  Short title.
• New York Tax Law Section 1321
  Authority to impose city income tax surcharge.
• New York Tax Law Section 1322
  Persons subject to the city income tax surcharge.
• New York Tax Law Section 1323
  Net state tax.
• New York Tax Law Section 1325
  City resident and city nonresident defined.
• New York Tax Law Section 1326
  Returns and liabilities.
• New York Tax Law Section 1327
  Change of resident status during year.
• New York Tax Law Section 1329
  Requirement of withholding tax from wages.
• New York Tax Law Section 1330
  Credit for tax withheld.
• New York Tax Law Section 1331
  Enforcement with other taxes.
• New York Tax Law Section 1332
  Administration, collection and review.
• New York Tax Law Section 1333
  Deposit and disposition of revenues.
• New York Tax Law Section 1340
  Authorization to impose tax.
• New York Tax Law Section 1341
  Withholding requirement.
• New York Tax Law Section 1342
  Administrative provisions.
• New York Tax Law Section 1343
  Deposit and disposition of revenues.
• New York Tax Law Section 1400
  Short title.
• New York Tax Law Section 1401
  Definitions.
• New York Tax Law Section 1402
  Imposition of tax.
• New York Tax Law Section 1402-A
  Additional tax.
• New York Tax Law Section 1404
  Liability for tax.
• New York Tax Law Section 1405
  Exemptions.
• New York Tax Law Section 1405-A
  Credit.
• New York Tax Law Section 1405-B
  Cooperative housing corporation transfers.
• New York Tax Law Section 1406
  Preparation and sale of stamps.
• New York Tax Law Section 1407
  Designation of agents.
• New York Tax Law Section 1408
  Liability of recording officer.
• New York Tax Law Section 1409
  Returns.
• New York Tax Law Section 1410
  Payment.
• New York Tax Law Section 1411
  Determination of tax.
• New York Tax Law Section 1412
  Refunds.
• New York Tax Law Section 1413
  Remedies exclusive.
• New York Tax Law Section 1414
  Proceedings to recover tax.
• New York Tax Law Section 1415
  General powers of the commissioner of taxation and finance.
• New York Tax Law Section 1416
  Interest and civil penalties.
• New York Tax Law Section 1417
  Criminal penalties.
• New York Tax Law Section 1418
  Returns to be secret.
• New York Tax Law Section 1419
  Notices.
• New York Tax Law Section 1420
  Limitations of time.
• New York Tax Law Section 1421
  Deposit and dispositions of revenue.
• New York Tax Law Section 1424
  Definitions.
• New York Tax Law Section 1425
  Imposition of tax.
• New York Tax Law Section 1426
  Payment of tax.
• New York Tax Law Section 1427
  Liability for tax.
• New York Tax Law Section 1428
  Exemptions.
• New York Tax Law Section 1428-A
  Credit.
• New York Tax Law Section 1428-B
  Cooperative housing corporation transfers.
• New York Tax Law Section 1429
  Designation of agents.
• New York Tax Law Section 1430
  Liability of recording officer.
• New York Tax Law Section 1431
  Refunds.
• New York Tax Law Section 1432
  Deposit and disposition of revenue.
• New York Tax Law Section 1433
  Judicial review.
• New York Tax Law Section 1434
  Apportionment.
• New York Tax Law Section 1435
  Miscellaneous.
• New York Tax Law Section 1436
  Returns to be secret.
• New York Tax Law Section 1440
  Definitions. Repeal Date: 12/31/2025
• New York Tax Law Section 1441
  Imposition of tax. Repeal Date: 12/31/2025
• New York Tax Law Section 1442
  Payment of tax. Repeal Date: 12/31/2025
• New York Tax Law Section 1443
  Liability for tax. Repeal Date: 12/31/2025
• New York Tax Law Section 1444
  Exemptions. Repeal Date: 12/31/2025
• New York Tax Law Section 1445
  Credit. Repeal Date: 12/31/2025
• New York Tax Law Section 1446
  Cooperative housing corporation transfers. Repeal Date: 12/31/2025
• New York Tax Law Section 1447
  Designation of agents. Repeal Date: 12/31/2025
• New York Tax Law Section 1448
  Liability of recording officer. Repeal Date: 12/31/2025
• New York Tax Law Section 1448-A
  Refunds. Repeal Date: 12/31/2025
• New York Tax Law Section 1448-B
  Deposit and disposition of revenue. Repeal Date: 12/31/2025
• New York Tax Law Section 1448-C
  Judicial review. Repeal Date: 12/31/2025
• New York Tax Law Section 1448-D
  Apportionment. Repeal Date: 12/31/2025
• New York Tax Law Section 1448-E
  Miscellaneous. Repeal Date: 12/31/2025
• New York Tax Law Section 1448-F
  Returns to be secret. Repeal Date: 12/31/2025
• New York Tax Law Section 1449-AA
  Definitions. Repeal Date: 12/31/2020
• New York Tax Law Section 1449-AAA
  Definitions.
• New York Tax Law Section 1449-AAAA
  Definitions. Repeal Date: 12/31/2025
• New York Tax Law Section 1449-BB
  Imposition of tax. Repeal Date: 12/31/2020
• New York Tax Law Section 1449-BBB
  Imposition of tax.
• New York Tax Law Section 1449-BBBB
  Imposition of tax. Repeal Date: 12/31/2025
• New York Tax Law Section 1449-CC
  Payment of tax. Repeal Date: 12/31/2020
• New York Tax Law Section 1449-CCC
  Payment of tax.
• New York Tax Law Section 1449-CCCC
  Payment of tax. Repeal Date: 12/31/2025
• New York Tax Law Section 1449-DD
  Liability for tax. Repeal Date: 12/31/2020
• New York Tax Law Section 1449-DDD
  Liability for tax.
• New York Tax Law Section 1449-DDDD
  Liability for tax. Repeal Date: 12/31/2025
• New York Tax Law Section 1449-EE
  Exemptions. Repeal Date: 12/31/2020
• New York Tax Law Section 1449-EEE
  Exemptions.
• New York Tax Law Section 1449-EEEE
  Exemptions. Repeal Date: 12/31/2025
• New York Tax Law Section 1449-F
  Definitions.
• New York Tax Law Section 1449-FF
  Credit. Repeal Date: 12/31/2020
• New York Tax Law Section 1449-FFF
  Credit.
• New York Tax Law Section 1449-FFFF
  Credit. Repeal Date: 12/31/2025
• New York Tax Law Section 1449-G
  Imposition of tax.
• New York Tax Law Section 1449-GG
  Cooperative housing corporation transfers. Repeal Date: 12/31/2020
• New York Tax Law Section 1449-GGG
  Cooperative housing corporation transfers.
• New York Tax Law Section 1449-GGGG
  Cooperative housing corporation transfers. Repeal Date: 12/31/2025
• New York Tax Law Section 1449-H
  Payment of tax.
• New York Tax Law Section 1449-HH
  Designation of agents. Repeal Date: 12/31/2020
• New York Tax Law Section 1449-HHH
  Designation of agents.
• New York Tax Law Section 1449-HHHH
  Designation of agents. Repeal Date: 12/31/2025
• New York Tax Law Section 1449-I
  Liability for tax.
• New York Tax Law Section 1449-II
  Liability of recording officer. Repeal Date: 12/31/2020
• New York Tax Law Section 1449-III
  Liability of recording officer.
• New York Tax Law Section 1449-IIII
  Liability of recording officer. Repeal Date: 12/31/2025
• New York Tax Law Section 1449-J
  Exemptions.
• New York Tax Law Section 1449-JJ
  Refunds. Repeal Date: 12/31/2020
• New York Tax Law Section 1449-JJJ
  Refunds.
• New York Tax Law Section 1449-JJJJ
  Refunds. Repeal Date: 12/31/2025
• New York Tax Law Section 1449-K
  Credit.
• New York Tax Law Section 1449-KK
  Deposit and disposition of revenue. Repeal Date: 12/31/2020
• New York Tax Law Section 1449-KKK
  Deposit and disposition of revenue.
• New York Tax Law Section 1449-KKKK
  Deposit and disposition of revenue. Repeal Date: 12/31/2025
• New York Tax Law Section 1449-L
  Cooperative housing corporation transfers.
• New York Tax Law Section 1449-LL
  Judicial review. Repeal Date: 12/31/2020
• New York Tax Law Section 1449-LLL
  Judicial review.
• New York Tax Law Section 1449-LLLL
  Judical review. Repeal Date: 12/31/2025
• New York Tax Law Section 1449-M
  Designation of agents.
• New York Tax Law Section 1449-MM
  Apportionment. Repeal Date: 12/31/2020
• New York Tax Law Section 1449-MMM
  Apportionment.
• New York Tax Law Section 1449-MMMM
  Apportionment. Repeal Date: 12/31/2025
• New York Tax Law Section 1449-N
  Liability of recording officer.
• New York Tax Law Section 1449-NN
  Miscellaneous. Repeal Date: 12/31/2020
• New York Tax Law Section 1449-NNN
  Miscellaneous.
• New York Tax Law Section 1449-NNNN
  Miscellaneous. Repeal Date: 12/31/2025
• New York Tax Law Section 1449-O
  Refunds.
• New York Tax Law Section 1449-OO
  Returns to be secret. Repeal Date: 12/31/2020
• New York Tax Law Section 1449-OOO
  Returns to be secret.
• New York Tax Law Section 1449-OOOO
  Returns to be secret. Repeal Date: 12/31/2025
• New York Tax Law Section 1449-P
  Deposit and disposition of revenue.
• New York Tax Law Section 1449-Q
  Judicial review.
• New York Tax Law Section 1449-R
  Apportionment.
• New York Tax Law Section 1449-S
  Miscellaneous.
• New York Tax Law Section 1449-T
  Returns to be secret.
• New York Tax Law Section 1450
  General definitions.
• New York Tax Law Section 1451
  Imposition of tax.
• New York Tax Law Section 1452
  Banking corporation defined; exempt corporations.
• New York Tax Law Section 1453
  Computations of entire net income.
• New York Tax Law Section 1453-A
  Computation of alternative entire net income.
• New York Tax Law Section 1454
  Allocation.
• New York Tax Law Section 1455
  Computation of tax.
• New York Tax Law Section 1455-A
  Tax surcharge.
• New York Tax Law Section 1455-B
  Temporary metropolitan transportation business tax surcharge on banks.
• New York Tax Law Section 1456
  Credits.
• New York Tax Law Section 1460
  Declarations of estimated tax.
• New York Tax Law Section 1461
  Payments of estimated tax.
• New York Tax Law Section 1462
  Returns.
• New York Tax Law Section 1463
  Payment of tax.
• New York Tax Law Section 1466
  Deposit and disposition of revenue.
• New York Tax Law Section 1467
  Secrecy required of officials; penalty for violation.
• New York Tax Law Section 1468
  Procedural provisions.
• New York Tax Law Section 1500
  General definitions.
• New York Tax Law Section 1501
  Imposition of tax.
• New York Tax Law Section 1502
  Computation of tax.
• New York Tax Law Section 1502-A
  Alternative computation for the state insurance fund.
• New York Tax Law Section 1502-A*
  Tax on non-life insurance corporations.
• New York Tax Law Section 1502-B
  Computation of tax for captive insurance companies.
• New York Tax Law Section 1503
  Computation of entire net income.
• New York Tax Law Section 1504
  Allocation.
• New York Tax Law Section 1505
  Limitation on tax.
• New York Tax Law Section 1505-A
  Temporary metropolitan transportation business tax surcharge on insurance corporations.
• New York Tax Law Section 1510
  Additional franchise tax on insurance corporations.
• New York Tax Law Section 1511
  Credits.
• New York Tax Law Section 1512
  Exemptions.
• New York Tax Law Section 1513
  Declarations of estimated tax.
• New York Tax Law Section 1514
  Payments of estimated tax.
• New York Tax Law Section 1515
  Returns.
• New York Tax Law Section 1516
  Payment of tax.
• New York Tax Law Section 1517
  Deposit and disposition of revenue.
• New York Tax Law Section 1518
  Secrecy required of officials; penalty for violation.
• New York Tax Law Section 1519
  Procedural provisions.
• New York Tax Law Section 1520
  Tax surcharge.
• New York Tax Law Section 1550
  General definitions.
• New York Tax Law Section 1551
  Imposition of tax.
• New York Tax Law Section 1552
  Allocation.
• New York Tax Law Section 1553
  Exemptions.
• New York Tax Law Section 1554
  Returns and payment.
• New York Tax Law Section 1555
  Secrecy required of officials; penalty for violation.
• New York Tax Law Section 1556
  Procedural provisions.
• New York Tax Law Section 1557
  Deposit and disposition of revenue.
• New York Tax Law Section 1600
  Short title.
• New York Tax Law Section 1601
  Statement of purpose.
• New York Tax Law Section 1602
  Definitions.
• New York Tax Law Section 1603
  Division of the lottery; director.
• New York Tax Law Section 1604
  Powers and duties of the division.
• New York Tax Law Section 1604-A
  Posting of signs to assist compulsive gamblers.
• New York Tax Law Section 1605
  Lottery sales agents.
• New York Tax Law Section 1606
  Authorization of lottery sales agents.
• New York Tax Law Section 1607
  Suspension and revocation of licenses.
• New York Tax Law Section 1608
  Other statutes not applicable.
• New York Tax Law Section 1609
  Lottery tickets.
• New York Tax Law Section 1610
  Sales to certain persons prohibited.
• New York Tax Law Section 1611
  Delivery of funds; designation of banks.
• New York Tax Law Section 1612
  Disposition of revenues.
• New York Tax Law Section 1613
  Certification of prize winners; payment of prizes.
• New York Tax Law Section 1613-A
  Crediting of lottery prizes against past-due support.
• New York Tax Law Section 1613-B
  Crediting of lottery prizes against public assistance benefits.
• New York Tax Law Section 1614
  Unclaimed and abandoned prize money.
• New York Tax Law Section 1615
  Fiscal year of lottery, reporting requirements and fiscal planning.
• New York Tax Law Section 1616
  Continuation of licenses.
• New York Tax Law Section 1617
  Joint, multi-jurisdiction, and out-of-state lottery.
• New York Tax Law Section 1617-A
  Video lottery gaming. Repeal Date: 12/31/2017
• New York Tax Law Section 1618
  Special drawings.
• New York Tax Law Section 1619
  Special anti-crime lottery for the city of New York.
• New York Tax Law Section 1620
  Request for proposals required.
• New York Tax Law Section 1800
  Definitions.
• New York Tax Law Section 1801
  Failure to file a return or report; supply information; or supplying false information.
• New York Tax Law Section 1802
  Repeated failure to file; personal income and earnings taxes.
• New York Tax Law Section 1803
  Repeated failure to file; corporate taxes.
• New York Tax Law Section 1804
  False returns; personal income and earnings taxes.
• New York Tax Law Section 1805
  False returns or reports; corporate taxes.
• New York Tax Law Section 1806
  Withholding; personal income and earnings taxes.
• New York Tax Law Section 1807
  Aiding or assisting in the giving of fraudulent returns, reports, statements or other documents; personal income and earnings taxes.
• New York Tax Law Section 1808
  Aiding or assisting in the giving of fraudulent returns, reports, statements or other documents; corporate taxes.
• New York Tax Law Section 1809
  Failure to obey subpoenas.
• New York Tax Law Section 1810
  Failure to pay tax.
• New York Tax Law Section 1811
  Estate, gift and transfer taxes.
• New York Tax Law Section 1812
  Motor fuel taxes.
• New York Tax Law Section 1812-A
  Person not registered as distributor of Diesel motor fuel.
• New York Tax Law Section 1812-B
  Person not registered as distributor.
• New York Tax Law Section 1812-C
  Person not licensed as terminal operator.
• New York Tax Law Section 1812-D
  Person not licensed as transporter.
• New York Tax Law Section 1812-E
  Person not registered as a residual petroleum product business.
• New York Tax Law Section 1812-F
  Article thirteen-A tax.
• New York Tax Law Section 1813
  Alcoholic beverage tax.
• New York Tax Law Section 1814
  Cigarette and tobacco products tax.
• New York Tax Law Section 1814-A
  Person not appointed as a tobacco products distributor.
• New York Tax Law Section 1815
  Highway use and fuel use taxes.
• New York Tax Law Section 1817
  Sales and compensating use taxes.
• New York Tax Law Section 1818
  Real estate transfer tax.
• New York Tax Law Section 1820
  Boxing and wrestling exhibitions tax.
• New York Tax Law Section 1825
  Violation of secrecy provisions of the tax law.
• New York Tax Law Section 1826
  Use of tax or other notices to distribute advertising and propaganda material.
• New York Tax Law Section 1827
  Commissioner not to be interested in tax sa1e.
• New York Tax Law Section 1829
  Violation of article twenty-A.
• New York Tax Law Section 1830
  Other references.
• New York Tax Law Section 1838
  Filing of documents.
• New York Tax Law Section 1839
  Disposition of fines.
• New York Tax Law Section 1845
  Forfeiture action with respect to alcoholic beverages and vehicles carrying such beverages. Expiration Date: 10/31/2007
• New York Tax Law Section 1846
  Seizure and forfeiture of cigarettes.
• New York Tax Law Section 1846-A
  Forfeiture action with respect to tobacco products.
• New York Tax Law Section 1847
  Seizure and forfeiture of vehicles or other means of transportation used to transport or for deposit or concealment of cigarettes or used to import to
• New York Tax Law Section 1848
  Forfeiture action with respect to motor fuel and vehicle carrying such fuel.
• New York Tax Law Section 2000
  Statement of purpose.
• New York Tax Law Section 2002
  Division of tax appeals; organization.
• New York Tax Law Section 2004
  Tax appeals tribunal; organization and appointment.
• New York Tax Law Section 2006
  Tax appeals tribunal; functions, powers and duties.
• New York Tax Law Section 2008
  Commencement of proceedings.
• New York Tax Law Section 2010
  Administrative law judges.
• New York Tax Law Section 2012
  Small claims unit.
• New York Tax Law Section 2014
  Representation of petitioners.
• New York Tax Law Section 2016
  Judicial review.
• New York Tax Law Section 2018
  Frivolous petitions.
• New York Tax Law Section 2020
  Official seal.
• New York Tax Law Section 2022
  Manner of execution of instruments by the tax appeals tribunal.
• New York Tax Law Section 2024
  Traveling expenses.
• New York Tax Law Section 2026
  Construction.
• New York Tax Law Section 3000
  Short title.
• New York Tax Law Section 3002
  Application.
• New York Tax Law Section 3003
  Content of tax due, deficiency, and other notices.
• New York Tax Law Section 3004
  Disclosure of rights of taxpayers.
• New York Tax Law Section 3004-A
  Disclosure of overpayment to taxpayer.
• New York Tax Law Section 3005
  Requirements of certain department letters, notices and documents.
• New York Tax Law Section 3006
  Procedures involving taxpayer interviews.
• New York Tax Law Section 3008
  Abatement of certain interest, penalties and additions to tax.
• New York Tax Law Section 3010
  Agreements for payments of tax liability in installments.
• New York Tax Law Section 3012
  Basis for evaluation of department employees.
• New York Tax Law Section 3016
  Notice to person liable to pay tax.
• New York Tax Law Section 3017
  Notice to taxpayer of exempt property.
• New York Tax Law Section 3018
  Uneconomical levies.
• New York Tax Law Section 3020
  Sales of seized property.
• New York Tax Law Section 3022
  Authority to release levy and return property.
• New York Tax Law Section 3030
  Awarding of costs and certain fees.
• New York Tax Law Section 3032
  Civil damages for failure to release a lien.
• New York Tax Law Section 3034
  Civil damages for certain unauthorized collection actions.
• New York Tax Law Section 3036
  Civil actions by persons other than taxpayers.
• New York Tax Law Section 3038
  Civil damages for unauthorized disclousure of returns and return information.

Last modified: September 7, 2006