174-B – Limitation on the Time to Collect Tax Liabilities.
§ 174-b. Limitation on the time to collect tax liabilities. 1. Notwithstanding any provision of law to the contrary and except as otherwise provided in this section, a tax liability shall not be enforceable and every tax liability shall be extinguished after twenty years from the first date a warrant could be filed by the […]
174-C – Service of Income Execution Without Filing a Warrant.
* § 174-c. Service of income execution without filing a warrant. 1. Notwithstanding any provision of law to the contrary, if any individual liable for the payment of any tax or other imposition administered by the commissioner, including any additions to tax, penalties and interest in connection therewith, fails to pay or to collect or […]
175 – Manner of Execution of Instruments by the Commissioner.
§ 175. Manner of execution of instruments by the commissioner. Notwithstanding any other provision of law, whenever a statute authorizes or requires the commissioner to execute an instrument, such instrument shall be executed by having the name or title of the commissioner appear on such instrument and, underneath such name or title, such instrument shall […]
176 – Transfer of the Powers and Duties of the Comptroller in Relation to the Assessment or Collection of Certain Taxes.
§ 176. Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes. On and after July first, nineteen hundred twenty-one, all the powers and duties now conferred or imposed upon the state comptroller in relation to the taxation of corporations under articles nine and nine-A of […]
177 – Construction.
§ 177. Construction. Wherever the terms “board of tax commissioners,” “state board of tax commissioners,” “state tax commissioners” or “state tax commission,” “state comptroller” or “comptroller” occur in any law, or wherever in any law reference is made to such board or commissioners or commission or officer, such term or reference shall be deemed to […]
179 – Definitions.
§ 179. Definitions. 1. For purposes of this article, Internet access service shall not constitute a telecommunication service, nor shall the provision of Internet access service constitute the carrying on of a telephone, local telephone, telegraph, or transmission business. 2. The term “Internet access service” shall have the meaning ascribed thereto in subdivision (v) of […]
180 – Independent Analysis.
§ 180. Independent analysis. 1. The department shall contract with an economic impact firm for the provision of an independent, comprehensive, analysis of each tax credit, tax deduction, and tax incentive established in this chapter or any other chapter of the law which relates to increasing economic development including, but not necessarily limited to, increasing […]
174 – Oaths, Acknowledgments, Subpoenas and Commissions to Take Testimony.
§ 174. Oaths, acknowledgments, subpoenas and commissions to take testimony. 1. The commissioner, his deputies, secretary and any other officer or employee of the department of taxation and finance duly designated and authorized by resolution of the commissioner, duly entered upon the minutes, shall have power: (i) to administer oaths, take affidavits and certify acknowledgments […]
174-A – Duration of Warrant Liens on Real Property.
§ 174-a. Duration of warrant liens on real property. 1. General rule. Notwithstanding any provision of law to the contrary, the provisions of the civil practice law and rules relating to the duration of a lien of a docketed judgment in and upon real property of a judgment debtor, and the extension of any such […]
171-U – Verification of Income Eligibility for Basic Star Exemption.
§ 171-u. Verification of income eligibility for basic STAR exemption. (1) On or after August fifteenth of each year, beginning in two thousand ten, the commissioner shall procure a report or reports identifying all parcels receiving the basic STAR exemption authorized by section four hundred twenty-five of the real property tax law. The commissioner is […]