281 – Statute of Limitations Not Applicable.
§ 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 proceeding or action taken to levy, determine or enforce the collection of any tax or penalty prescribed by this article, provided, however, that […]
281-A – Alternative Method of Collection.
§ 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 on any sale, delivery or transfer executed or effected within this state by any member of any securities exchange located within this state which […]
275 – Illegal Use of Stamps; Penalty.
§ 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 for by this article with intent to use such stamp, or who shall knowingly or willfully buy, prepare for use, use, have in […]
275-A – Registration; Penalty for Failure.
§ 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 sales, agreements to sell, deliveries or transfers of shares or certificates taxable under this article, or conducting or transacting a stock brokerage business, and […]
276 – Power of Tax Commission.
§ 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 of sales, agreements to sell, deliveries or transfers of shares or certificates taxable under this article, or conducting or transacting a brokerage business, hereinafter […]
277 – Penalties; How Recovered.
§ 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 hundred seventy, section two hundred seventy-a or section two hundred seventy-two of this chapter shall, in addition to the other penalties provided for in this […]
278 – Effect of Failure to Pay Tax.
§ 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, and which tax is not paid at the time of such transfer shall be made the basis of any action or legal […]
279 – Application of Taxes.
§ 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 commission into the stock transfer tax fund to the credit of the commissioner of taxation and finance.
279-A – Determination of 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 at any time within five years after the tax became payable and shall give written notice of such determination to the person or persons liable […]
279-B – Warrant for the Collection of Taxes.
§ 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 a warrant under its official seal, directed to the sheriff of any county of the state, commanding him to levy upon and […]