1421 – Deposit and Dispositions of Revenues.
§ 1421. Deposit and dispositions of revenues. (a) From the taxes, interest and penalties attributable to the tax imposed pursuant to section fourteen hundred two of this article, the amount of one hundred ninety-nine million three hundred thousand dollars shall be deposited by the comptroller in the environmental protection fund established pursuant to section ninety-two-s […]
1422 – Foreclosure Proceedings.
§ 1422. Foreclosure proceedings. Where the conveyance consists of a transfer of property made as a result of an order of the court in a foreclosure proceeding ordering the sale of such property, the referee or sheriff effectuating such transfer shall not be liable for any interest or penalties that are authorized pursuant to this […]
1423 – Modernization of Real Property Transfer Reporting.
§ 1423. Modernization of real property transfer reporting. (a) Notwithstanding any provision of law to the contrary, the commissioner is hereby authorized to implement a system for the electronic collection of data relating to transfers of real property. In connection therewith, the commissioner may combine the two forms referred to in paragraph one of this […]
1412 – Refunds.
§ 1412. Refunds. (a) A grantor or grantee claiming to have erroneously paid the tax imposed by this article or some other person designated by such grantor or grantee may file an application for refund within two years from the date of payment. Such application shall be filed with the commissioner of taxation and finance […]
1413 – Remedies Exclusive.
§ 1413. Remedies exclusive. The remedies provided by sections fourteen hundred eleven and fourteen hundred twelve of this article shall be the exclusive remedies available to any person for the review of tax liability imposed by this article. No determination or proposed determination of tax or determination on any application for refund shall be enjoined […]
1414 – Proceedings to Recover Tax.
§ 1414. Proceedings to recover tax. (a) Whenever any person shall fail to pay any tax, penalty or interest imposed by this article, the attorney general shall, upon the request of the commissioner of taxation and finance, bring or cause to be brought an action to enforce the payment of the same on behalf of […]
1415 – General Powers of the Commissioner of Taxation and Finance.
§ 1415. General powers of the commissioner of taxation and finance. The commissioner of taxation and finance shall have the power: (a) to administer and enforce the tax imposed by this article and the commissioner is authorized to make such rules and regulations, and to require such facts and information to be reported, as the […]
1416 – Interest and Civil Penalties.
§ 1416. Interest and civil penalties. (a) If the commissioner of taxation and finance determines that there has been an overpayment of tax, interest at the overpayment rate set by the commissioner shall be paid by the comptroller to the grantor or grantee, on any refund paid pursuant to the provisions of section fourteen hundred […]
1417 – Criminal Penalties.
§ 1417. Criminal penalties. For criminal penalties, see article thirty-seven of this chapter.
1418 – Returns to Be Secret.
§ 1418. Returns to be secret. (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the tax appeals tribunal, the commissioner of taxation and finance, any officer or employee of the department of taxation and finance, any person engaged or retained by such department on […]