New York Tax Law Article 12 - TAX ON TRANSFERS OF STOCK AND OTHER CORPORATE CERTIFICATES

• 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...
• 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...
• 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...
• 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...
• 270-e - Maximum Amounts of Tax.
  1. Notwithstanding the provisions of section two hundred seventy of this chapter, where any transaction subject to the tax imposed by this article involves a...
• 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,...
• 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...
• 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...
• 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...
• 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,...
• 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...
• 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...
• 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...
• 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...
• 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,...
• 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...
• 279-a - Determination of Tax.
  If any person fails to pay any tax required by this article, the commissioner of taxation and finance shall determine the amount of tax due...
• 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...
• 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...
• 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...
• 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...
• 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...

Last modified: February 3, 2019