New York Tax Law Section 1166 - Transitional provisions.

1166. Transitional provisions. With respect to the tax imposed under section eleven hundred sixty of this article effective June first, nineteen hundred ninety, the provisions of subdivision (a) of section eleven hundred six of this chapter shall apply, except that for the purposes of this section, all references in said subdivision (a) of such section eleven hundred six to August first, nineteen hundred sixty-five, shall be read as referring to the effective date of such section eleven hundred sixty, and all references in said subdivision (a) of such section eleven hundred six to April first, nineteen hundred sixty-five shall be read as referring to the date four months prior to the effective date of such section eleven hundred sixty. Nothing herein contained shall be deemed to change the taxable status of any sale or use which occurred prior to such effective date, and provided further that the reference in subdivision one of section eleven hundred eighteen of this chapter to August first, nineteen hundred sixty-five, shall be read as referring to the effective date of section eleven hundred sixty of this article.


Last modified: February 3, 2019