253-C – Recording Tax Imposed by the County of Nassau.
§ 253-c. Recording tax imposed by the county of Nassau. 1. Nassau county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in any such county during the period beginning September first, nineteen hundred ninety-two and ending the earlier of August thirty-first, nineteen hundred ninety-eight or […]
253-D – Recording Tax Imposed by the City of Yonkers.
§ 253-d. Recording tax imposed by the city of Yonkers. 1. The city of Yonkers, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in any such city during the period beginning September first, nineteen hundred ninety-three and ending August thirty-first, two thousand twenty-five, a tax […]
253-E – Recording Tax Imposed by the County of Broome.
§ 253-e. Recording tax imposed by the county of Broome. 1. Broome county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each remaining major fraction thereof of principal debt or obligation […]
253-F – Recording Tax Imposed by the County of Rockland.
§ 253-f. Recording tax imposed by the county of Rockland. 1. Rockland county, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax of twenty-five cents for each one hundred dollars and each remaining major fraction thereof of principal debt or obligation […]
219-A – Practice and Procedure for Taxable Years Ending on or After December Thirty-First, Nineteen Hundred Sixty-Four.
§ 219-a. Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four.–For taxable years or periods ending on or after December thirty-first, nineteen hundred sixty-four– (1) the provisions of article twenty-seven shall apply with respect to the administration of and procedure with respect to the tax imposed under this article; […]
250 – Definitions.
§ 250. Definitions. 1. The term “real property” as used in this article includes the land itself above and under water, all buildings and other articles and structures, substructures and superstructures, erected upon, under or above, or affixed to the same; all wharves and piers, including the value of the right to collect wharfage, cranage […]
211 – Reports.
§ 211. Reports. 1. Every taxpayer shall annually on or before March fifteenth, for taxable years beginning before January first, two thousand sixteen, and annually on or before April fifteenth, for taxable years beginning on or after January first, two thousand sixteen, transmit to the commissioner a report in a form prescribed by the commissioner […]
213 – Payment and Lien of Tax.
§ 213. Payment and lien of tax. 1. To the extent the tax imposed by section two hundred nine of this chapter shall not have been previously paid pursuant to section two hundred thirteen-b of this chapter, a. such tax, or the balance thereof, shall be payable to the commissioner in full at the time […]
213-A – Declaration of Estimated Tax.
§ 213-a. Declaration of estimated tax.–(a) Requirement of declaration.–Every taxpayer subject to the tax imposed by section two hundred nine of this chapter shall make a declaration of its estimated tax for the current privilege period, containing such information as the commissioner of taxation and finance may prescribe by regulations or instructions, if such estimated […]
213-B – Payments on Account of Estimated Tax.
§ 213-b. Payments on account of estimated tax.– (a) First installments for certain taxpayers.–In privilege periods of twelve months ending at any time during the calendar year nineteen hundred seventy and thereafter, every taxpayer subject to the tax imposed by section two hundred nine of this chapter must pay with the report required to be […]