279 – Application of Taxes.
§ 279. Application of taxes. The taxes imposed under this article and the revenues thereof, after the deduction of refunds of taxes erroneously paid, shall be paid by the tax commission into the stock transfer tax fund to the credit of the commissioner of taxation and finance.
279-A – Determination of Tax.
§ 279-a. Determination of tax. If any person fails to pay any tax required by this article, the commissioner of taxation and finance shall determine the amount of tax due at any time within five years after the tax became payable and shall give written notice of such determination to the person or persons liable […]
279-B – Warrant for the Collection of Taxes.
§ 279-b. Warrant for the collection of taxes. Whenever any person shall fail to pay any tax he is required to pay under the provisions of this article, the tax commission may issue a warrant under its official seal, directed to the sheriff of any county of the state, commanding him to levy upon and […]
280 – Refund of Tax Erroneously Paid.
§ 280. Refund of tax erroneously paid. If any stamp or stamps shall have been erroneously affixed to any book, certificate, or bill or memorandum of sale, or if any tax provided by this article shall be erroneously paid otherwise than by the use of a stamp or stamps, the tax commission may, upon presentation […]
270-D – Tax Surcharge.
§ 270-d. Tax surcharge. 1. In addition to the tax imposed by subdivision one of section two hundred seventy of this article, there is hereby imposed and shall immediately accrue and be collected a like additional tax on all sales, agreements to sell, memoranda of sales and all deliveries or transfers of shares or certificates […]
270-E – Maximum Amounts of Tax.
§ 270-e. Maximum amounts of tax. 1. Notwithstanding the provisions of section two hundred seventy of this chapter, where any transaction subject to the tax imposed by this article involves a sale which relates to shares or certificates of the same class and issued by the same issuer, the amount of tax upon any such […]
271 – Stamps, How Prepared and Sold.
§ 271. Stamps, how prepared and sold. Adhesive stamps for the purpose of paying the state tax provided for by this article shall be prepared by the tax commission, in such form, and of such denominations and in such quantities as it may from time to time prescribe, and it shall make provision for the […]
271-A – Sale of Stamps.
§ 271-a. Sale of stamps. No person, firm, company, association or corporation other than a corporation organized under the banking law of this state or under the national bank act of the United States, or a duly authorized agent of the tax commission, shall sell or expose for sale, traffic in, trade, barter or exchange […]
272 – Penalty for Failure to Pay Tax; Liability for Tax of Agent or Broker.
§ 272. Penalty for failure to pay tax; liability for tax of agent or broker. 1. Except as provided in subdivision three of this section, any person or persons liable to pay the tax by this article imposed, and any one who acts in the matter as agent or broker for such person or persons, […]
273 – Canceling Stamps; Penalty for Failure.
§ 273. Canceling stamps; penalty for failure. In every case where an adhesive stamp shall be used to denote the payment of the tax provided by this article, the person using or affixing the same shall write or stamp thereupon the initials of his name and the date upon which the same shall be attached […]