6 – Filing of Warrants in the Department of State.
§ 6. Filing of warrants in the department of state. Wherever under the provisions of this chapter a warrant is required to be filed in the department of state in order to create a lien on personal property such requirement shall be satisfied if there is filed a record of the fact of the issuance […]
7 – Inapplicability of Certain Money Judgment Enforcement Procedures.
§ 7. Inapplicability of certain money judgment enforcement procedures.–Notwithstanding any provision in article fifty-two of the civil practice law and rules or any other provision of law to the contrary, the procedures in such article for the enforcement of money judgments shall not apply to the tax commission, any officer or employee of the department […]
8 – Exemption From Taxes Granted to Remics.
§ 8. Exemption from taxes granted to REMICs. An entity that is treated for federal income tax purposes as a real estate mortgage investment conduit, hereinafter referred to as a REMIC, as such term is defined in section 860D of the internal revenue code, shall be exempt from all taxation imposed or authorized under this […]
4 – Exemption From Certain Excise and Sales Taxes Granted to the United Nations.
§ 4. Exemption from certain excise and sales taxes granted to the United Nations. Excise and sales taxes imposed by the state upon the sale of tangible personal property shall not be exacted or required to be paid by the United Nations upon and with respect to any sale of tangible personal property hereafter made, […]
5 – Obtaining and Furnishing Taxpayer Identification Information.
§ 5. Obtaining and furnishing taxpayer identification information. 1. Definitions. For purposes of this section, the following terms shall mean: (a) “License” shall include the whole or part of any covered agency permit, certificate, approval, registration, charter or similar form of permission to engage in a profession, trade, business or occupation and any notification required […]
5-A – Certification of Registration to Collect Sales and Compensating Use Taxes by Certain Contractors, Affiliates and Subcontractors.
§ 5-a. Certification of registration to collect sales and compensating use taxes by certain contractors, affiliates and subcontractors. 1. For purposes of this section, the following terms shall have the specified meanings: (a) “Affiliate” means a person which directly, indirectly or constructively (1) controls another person; (2) is controlled by another person; or (3) is, […]
3 – Exemption From Certain Taxes Granted to Certain Corporations Engaged in the Operation of Vessels in Foreign Commerce.
§ 3. Exemption from certain taxes granted to certain corporations engaged in the operation of vessels in foreign commerce. All corporations incorporated under the laws of the state of New York, exclusively engaged in the operation of vessels in foreign commerce, are exempted from all taxation in this state, for state and local purposes, upon […]