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 […]
209-L*3 – Gift for Military Families.
* § 209-L. Gift for military families. Effective for any tax year commencing on or after January first, two thousand eighteen, a taxpayer in any taxable year may elect to contribute to the support of the military family relief fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount […]
209-M – Gift for Leukemia, Lymphoma and Myeloma Research, Education and Treatment.
* § 209-M. Gift for leukemia, lymphoma and myeloma research, education and treatment. Effective for any tax year commencing on or after January first, two thousand twenty, a taxpayer in any taxable year may elect to contribute to the support of the leukemia, lymphoma and myeloma research, education and treatment fund. Such contribution shall be […]
209-M*2 – Gift for Home Delivered Meals for Seniors.
* § 209-M. Gift for home delivered meals for seniors. Effective for any tax year commencing on or after January first, two thousand nineteen, a taxpayer in any taxable year may elect to contribute to the support of the senior wellness in nutrition fund for the purpose of providing home delivered meals to seniors. Such […]
209-N – Retired and Rescued Thoroughbred Race Horse Aftercare.
* § 209-N. Retired and rescued thoroughbred race horse aftercare. Effective for any tax year commencing on or after the effective date of this section, a taxpayer in any taxable year may elect to contribute to the New York state thoroughbred breeding and development fund established pursuant to section two hundred fifty-two of the racing, […]
209-O – Retired and Rescued Standardbred Race Horse Aftercare.
* § 209-O. Retired and rescued standardbred race horse aftercare. Effective for any tax year commencing on or after the effective date of this section, a taxpayer in any taxable year may elect to contribute to the agriculture and New York horse breeding and development fund established pursuant to section three hundred thirty of the […]
209-P – Gift for Lyme and Tick-Borne Diseases Education, Research and Prevention.
§ 209-P. Gift for Lyme and tick-borne diseases education, research and prevention. Effective for any tax year commencing on or after January first, two thousand twenty-two, a taxpayer in any taxable year may elect to contribute to the support of the Lyme and tick-borne diseases education, research and prevention. Such contribution shall be in any […]