1250 – Administration and Collection.
§ 1250. Administration and collection. The taxes imposed under the authority of sections twelve hundred ten, twelve hundred eleven, twelve hundred twelve and twelve hundred twelve-A shall be administered and collected by the state tax commission in the same manner as the taxes imposed under article twenty-eight of this chapter are administered and collected by […]
1251 – Returns.
§ 1251. Returns. (a) Every person required to collect any of the taxes imposed under the authority of section twelve hundred ten, twelve hundred eleven, twelve hundred twelve or twelve hundred twelve-A shall file a return as required by subdivision (a) of section eleven hundred thirty-six with the tax commission, except that return for the […]
1252 – Payment of Tax.
§ 1252. Payment of tax. (a) Every person required to file a return or returns under subdivision (a) of the preceding section shall, at the time of filing such return or returns, pay to the state tax commission the amount which section eleven hundred thirty-seven or section eleven hundred thirty-seven-A of article twenty-eight requires to […]
1218 – Incorporation of Articles Twenty-Eight and Twenty-Nine Into Local Enactments.
§ 1218. Incorporation of articles twenty-eight and twenty-nine into local enactments. A local law, ordinance or resolution imposing a tax pursuant to subpart B of part I of this article shall, except as otherwise provided in this article, be deemed to have incorporated therein all of the provisions in articles twenty-eight and twenty-nine of this […]
1220 – Territorial Limitations.
§ 1220. Territorial limitations. Any tax imposed under the authority of this article shall apply only within the territorial limits of the city, county or school district imposing the tax, except that where the taxes described in subdivision (b) of section eleven hundred five and clauses (E), (G) and (H) of subdivision (a) of section […]
1221 – Taxes Not Authorized.
§ 1221. Taxes not authorized. (a) This article shall not be construed as authorizing the imposition of: (1) a tax on incomes or upon the transfers of estates of deceased persons, (2) a tax upon gross income from the operation of hotels, multiple dwellings or office buildings by persons in the business of operating or […]
1222 – Taxes to Be in Addition to Others.
§ 1222. Taxes to be in addition to others. Except as expressly otherwise provided in this article, any tax imposed under the authority of this article shall be in addition to any and all other taxes authorized or imposed under any other provision of law. This article shall not be construed as limiting the power […]
1230 – Exempt Organizations.
§ 1230. Exempt organizations. Any tax imposed under the authority of sections twelve hundred one through twelve hundred five shall not be imposed on any transaction by or with the following: (a) The state of New York, or any of its agencies, instrumentalities, public corporations (including a public corporation created pursuant to agreement or compact […]
1231 – Certain Restrictions Against Double Taxation.
§ 1231. Certain restrictions against double taxation. Except as expressly otherwise provided in this article, nothing in this article shall limit or prevent the imposition of a tax on gross income or a tax on gross receipts of persons, firms and corporations doing business in any city with a population of one million or more. […]
1216 – Special Transitional Provisions for Utility Services.
§ 1216. Special transitional provisions for utility services. Notwithstanding sections three and five of chapter ninety-three of the laws of nineteen hundred sixty-five, as amended, the sale, consumption or use of gas, electricity, refrigeration and steam, and gas, electric, refrigeration and steam service of whatever nature, for which a bill is rendered based on meters […]