1414 – Proceedings to Recover Tax.
§ 1414. Proceedings to recover tax. (a) Whenever any person shall fail to pay any tax, penalty or interest imposed by this article, the attorney general shall, upon the request of the commissioner of taxation and finance, bring or cause to be brought an action to enforce the payment of the same on behalf of […]
1415 – General Powers of the Commissioner of Taxation and Finance.
§ 1415. General powers of the commissioner of taxation and finance. The commissioner of taxation and finance shall have the power: (a) to administer and enforce the tax imposed by this article and the commissioner is authorized to make such rules and regulations, and to require such facts and information to be reported, as the […]
1416 – Interest and Civil Penalties.
§ 1416. Interest and civil penalties. (a) If the commissioner of taxation and finance determines that there has been an overpayment of tax, interest at the overpayment rate set by the commissioner shall be paid by the comptroller to the grantor or grantee, on any refund paid pursuant to the provisions of section fourteen hundred […]
1417 – Criminal Penalties.
§ 1417. Criminal penalties. For criminal penalties, see article thirty-seven of this chapter.
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 […]
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 […]