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 […]
1419 – Notices.
§ 1419. Notices. (a) Any notice authorized or required under the provisions of this article may be given by mailing the same to the person for whom it is intended in a postpaid envelope addressed to such person at the address given in the last return filed by him pursuant to the provisions of this […]
1420 – Limitations of Time.
§ 1420. Limitations of time. (a) The provisions of the civil practice law and rules or any other law relative to limitations of time for the enforcement of a civil remedy shall not apply to any proceeding or action taken by the state or the commissioner of taxation and finance to levy, appraise, assess, determine […]
1405-B – Cooperative Housing Corporation Transfers.
§ 1405-B. Cooperative housing corporation transfers. (a) Notwithstanding the definition of “controlling interest” contained in subdivision (b) of section fourteen hundred one of this article or anything to the contrary contained in subdivision (e) of section fourteen hundred one of this article, the tax imposed by this article shall apply to (1) the original conveyance […]
1406 – Preparation and Sale of Stamps.
§ 1406. Preparation and sale of stamps. (a) The tax commission shall prepare adhesive documentary stamps for purposes of the real estate transfer tax of such design, in such form, in such denominations and in such quantities as it may from time to time deem advisable. The tax commission shall make provision for the sale […]
1407 – Designation of Agents.
§ 1407. Designation of agents. (a) The commissioner of taxation and finance is authorized to designate such banks, trust companies, savings banks, New York state branches of a foreign bank, industrial banks, savings and loan associations, national banking associations, federal savings and loan associations, title insurance corporations and recording officers as he shall deem necessary […]
1408 – Liability of Recording Officer.
§ 1408. Liability of recording officer. A recording officer or any other person designated to act as agent pursuant to section fourteen hundred seven of this article shall not be liable under this section for any inaccuracy in the amount of tax he shall collect under this article so long as he shall compute and […]
1409 – Returns.
§ 1409. Returns. (a) (1) A joint return shall be filed by both the grantor and the grantee for each conveyance whether or not a tax is due thereon other than a conveyance of an easement or license to a public utility as defined in subdivision two of section one hundred eighty-six-a of this chapter […]
1410 – Payment.
§ 1410. Payment. (a) The tax imposed hereunder shall be paid to the commissioner, or to any agent of the commissioner appointed pursuant to section fourteen hundred seven of this article, no later than the fifteenth day after the delivery of the instrument effecting the conveyance by the grantor to the grantee. For purposes of […]
1402-B – Supplemental Tax in Cities Having a Population of One Million or More.
§ 1402-b. Supplemental tax in cities having a population of one million or more. (a) In addition to the taxes imposed by sections fourteen hundred two and fourteen hundred two-a of this article, a tax is hereby imposed on each conveyance of residential real property or interest therein within any city in this state having […]