New York Laws
Article 12 - Tax on Transfers of Stock and Other Corporate Certificates
281-A - Alternative Method of Collection.

(b) A "qualified securities exchange" shall include any securities
exchange located outside this state or any national securities
association which is registered with the securities and exchange
commission of the United States and which is a participant in an
intermarket linkage system in which one or more national securities
exchanges located within this state is a participant of such system.
(c) A "qualified clearing corporation" shall include a clearing
corporation as defined in section 8--102 of the uniform commercial code
which is affiliated with a qualified securities exchange.