New York Tax Law Article 33-B - TAX ON REAL ESTATE TRANFERS IN TOWNS

• 1560 - Definitions.
  When used in this article, unless otherwise expressly stated, the following words and terms shall have the following meanings: 1. "Person" means an individual, partnership,...
• 1561 - Imposition of Tax.
  Notwithstanding any other provisions of law to the contrary, any designated community, acting through its governing body, is hereby authorized and empowered to adopt a...
• 1562 - 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...
• 1563 - Liability for Tax.
  1. The real estate transfer tax shall be paid by the buyer. 2. For the purpose of the proper administration of this article and to...
• 1564 - Exemptions.
  1. The following shall be exempt from the payment of the tax: (a) The state of New York, or any of its agencies, instrumentalities, political...
• 1565 - Credit.
  A buyer shall be allowed a credit against the tax due on a conveyance of real property to the extent tax was paid by such...
• 1566 - Cooperative Housing Corporation Transfers.
  1. Notwithstanding the definition of "controlling interest" contained in subdivision two of section fifteen hundred sixty of this article or anything to the contrary contained...
• 1567 - Designation of Agents.
  The treasurer is authorized to designate the recording officer to act as his or her agent for purposes of collecting the tax authorized by this...
• 1568 - 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 or she shall...
• 1568-a - 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,...
• 1569 - Deposit and Disposition of Revenue.
  1. All taxes, penalties and interest imposed by the designated community under the authority of section fifteen hundred sixty-one of this article, which are collected...
• 1570 - Judicial Review.
  1. Any final determination of the amount of any tax payable under section fifteen hundred sixty-two of this article shall be reviewable for error, illegality...
• 1571 - Apportionment.
  A local law adopted by any designated community, pursuant to this article, shall provide for a method of apportionment for determining the amount of tax...
• 1572 - Miscellaneous.
  A local law adopted by any designated community, pursuant to this article, may contain such other provisions as the designated community deems necessary for the...
• 1573 - Returns to Be Confidential.
  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...

Last modified: February 3, 2019