1513 – Declarations of Estimated Tax.
§ 1513. Declarations of estimated tax. (a) Requirements of declaration.–Every taxpayer subject to the taxes imposed under this article shall make a declaration of its estimated tax for the current taxable year, containing such information as the commissioner of taxation and finance may prescribe by regulations or instructions, if such estimated tax can reasonably be […]
1500 – General Definitions.
Section 1500. General definitions. The following words, as used in this article, shall have the meanings hereinafter set forth. (a) The term “insurance corporation” includes a corporation, association, joint stock company or association, person, society, aggregation or partnership, by whatever name known, doing an insurance business, and, notwithstanding the provisions of section fifteen hundred twelve […]
1449-JJJJJJ – Refunds.
§ 1449-jjjjjj. Refunds. Whenever the treasurer shall determine that any moneys received under the provisions of the local law enacted pursuant to this article were paid in error, it may cause such moneys to be refunded pursuant to such rules and regulations it may prescribe, provided any application for such refund is filed with the […]
1449-KKKKKK – Deposit and Disposition of Revenue.
§ 1449-kkkkkk. Deposit and disposition of revenue. All taxes collected or received by the treasurer or his or her duly authorized agent under the provisions of the local law enacted pursuant to this article shall be deposited in accordance with provisions of a local law adopted by the legislative body of the county of Madison […]
1501 – Imposition of Tax.
§ 1501. Imposition of tax. (a) Every domestic insurance corporation and every foreign or alien insurance corporation, for the privilege of exercising its corporate franchise, or of doing business, or of employing capital, or of owning or leasing property in this state in a corporate or organized capacity, or of maintaining an office in this […]
1449-LLLLLL – Judicial Review.
§ 1449-llllll. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred forty-nine-cccccc of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article seventy-eight of the civil practice law and rules if application therefor is made to […]
1502 – Computation of Tax.
§ 1502. Computation of tax. (a) The tax imposed under section fifteen hundred one shall be the greatest of: (1) for taxable years beginning before July first, two thousand, nine percent of the taxpayer’s entire net income, or portion thereof allocated within this state, for the taxable year, or part thereof, except that for taxable […]
1449-MMMMMM – Apportionment.
§ 1449-mmmmmm. Apportionment. The local law adopted by the legislative body of the county of Madison shall provide for a method of apportionment for determining the amount of tax due whenever the real property or interest therein is situated within and without the county of Madison.
1449-NNNNNN – Miscellaneous.
§ 1449-nnnnnn. Miscellaneous. The local law adopted by the legislative body of the county of Madison may contain such other provisions as such legislative body deems necessary for the proper administration of the tax imposed pursuant to this article, including provisions concerning the determination of tax, the imposition of interest on underpayments and overpayments and […]
1449-OOOOOO – Returns to Be Secret.
§ 1449-oooooo. Returns to be secret. 1. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the treasurer or any officer or employee of the county of Madison or any person engaged or retained by such county on an independent contract basis to divulge or make […]