183 – Franchise Tax on Transportation and Transmission Corporations and Associations.
§ 183. Franchise tax on transportation and transmission corporations and associations.–1. (a) The term “corporation” as used in this section shall include an association, within the meaning of paragraph three of subsection (a) of section seventy-seven hundred one of the internal revenue code (including a limited liability company), a publicly traded partnership treated as a […]
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 […]
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 […]
171-V – Enforcement of Delinquent Tax Liabilities Through the Suspension of Drivers’ Licenses.
§ 171-v. Enforcement of delinquent tax liabilities through the suspension of drivers’ licenses. (1) The commissioner shall enter into a written agreement with the commissioner of motor vehicles, which shall set forth the procedures for the two departments to cooperate in a program to improve tax collection through the suspension of drivers’ licenses of taxpayers […]
171-W – State Support for the Local Enforcement of Past-Due Property Taxes.
§ 171-w. State support for the local enforcement of past-due property taxes. 1. Legislative findings. The legislature finds that local governments have limited means to enforce the collection of past-due property taxes. The legislature further finds that it is appropriate for the state to support the local enforcement of past-due property taxes by authorizing the […]
171-Z – Information Sharing With the Comptroller Regarding Unclaimed Funds.
§ 171-z. Information sharing with the comptroller regarding unclaimed funds. 1. Notwithstanding any other law, the commissioner is authorized to release to the comptroller information regarding fixed and final unwarranted debts of taxpayers for purposes of collecting unclaimed funds from the comptroller to satisfy fixed and final unwarranted debts owed by taxpayers. For purposes of […]
171-AA – E-File Authorizations Collected by Tax Return Preparers.
§ 171-aa. E-file authorizations collected by tax return preparers. (a) For purposes of this section, the following terms have the following meanings: (1) “E-file authorization” is a record collected by a tax return preparer. (2) “Electronic signature” has the definition set forth in the electronic signatures and records act of the state technology law. (3) […]
172 – Official Seal.
§ 172. Official seal. The commissioner of taxation and finance shall have and use an official seal; and the records, its proceedings and copies of all papers and documents in his possession and custody may be authenticated in the usual form, under such seal and the signature of the commissioner, deputy commissioner or the secretary, […]
173 – Review by Commissioner.
§ 173. Review by commissioner. The commissioner shall act as an individual in exercising the powers and performing the duties conferred or imposed by section two hundred sixty of this chapter on the commissioner in relation to the apportionment of mortgage taxes unless a hearing is demanded.