(b) In any city of this state having a population of one million or
more, the overpayment rate referred to in paragraph (a) of this
subdivision shall be set by the commissioner of taxation and finance
pursuant to subsection (e) of section one thousand ninety-six of this
chapter, or if no rate is set, at the rate of six percent per annum for
the period from the date the application for refund in processible form
is received by the commissioner of taxation and finance to a date
preceding the date of the refund check by not more than thirty days.
2. The comptroller shall have general supervisory power over all
county treasurers in respect to the duties imposed upon them by this
article, and may make such rules and regulations, not inconsistent with
this or any other statute, for the government of said county treasurers
as he deems proper to secure a due accounting for all taxes and moneys
collected or received and refunds and interest paid pursuant to any
provision of this article.
Structure New York Laws
253-A - Recording Tax by a City of One Million or More.
253-C - Recording Tax Imposed by the County of Nassau.
253-D - Recording Tax Imposed by the City of Yonkers.
253-E - Recording Tax Imposed by the County of Broome.
253-F - Recording Tax Imposed by the County of Rockland.
253-G - Recording Tax Imposed by the County of Westchester.
253-H - Recording Tax Imposed by the County of Lewis.
253-I - Recording Tax Imposed by the County of Columbia.
253-J - Recording Tax Imposed by the County of Sullivan.
253-J*2 - Recording Tax Imposed by the County of Hamilton.
253-J*3 - Recording Tax Imposed by the County of Essex.
253-K - Recording Tax Imposed by the County of Genesee.
253-R - Recording Tax Imposed by the County of Schenectady.
253-S - Recording Tax Imposed by the County of Steuben.
253-T - Recording Tax Imposed by the County of Yates.
253-U - Recording Tax Imposed by the County of Herkimer.
253-V - Recording Tax Imposed by the County of Cortland.
253-W - Recording Tax Imposed by the County of Warren.
253-X - Recording Tax Imposed by the County of Cattaraugus.
253-X*2 - Recording Tax Imposed by the County of Greene.
253-Y - Recording Tax Imposed by the County of Madison.
253-J*4 - Recording Tax Imposed by the County of Schoharie.
253-O - Recording Tax Imposed by the County of Chautauqua.
253-P - Recording Tax Imposed by the County of Albany.
253-L - Recording Tax Imposed by the County of Rensselaer.
253-M - Recording Tax Imposed by the County of Wayne.
253-N - Recording Tax Imposed by the County of Wyoming.
253-Y*2 - Recording Tax Imposed by the County of Livingston.
253-Y*3 - Recording Tax Imposed by the County of Washington.
254 - Optional Tax on Prior Mortgages.
256 - Mortgages for Indefinite Amounts or for Contract Obligations.
257-A - Refund of Mortgage Taxes After Rescission of Certain Credit Transactions.
258 - Effect of Nonpayment of Taxes.
258-A - Payment of Tax on Instruments Not Recorded.
260 - Determination and Apportionment by the State Tax Commission.
261 - Payment Over and Distribution of Taxes.
263 - Supervisory Power of Commissioner of Taxation and Finance and Comptroller.