New York Laws
Article 28 - Sales and Compensating Use Taxes
Part 4 - Administrative Provisions

1131 - Definitions. - (1) "Persons required to collect tax" or "person required to...

1132 - Collection of Tax From Customer; Proof Required for Registration of Motor Vehicles. - (2) Notwithstanding any provision of this chapter to the contrary:...

1133 - Liability for the Tax. - (2) Notwithstanding any other provision of this article: (i) The...

1134 - Registration. - (2) Except as otherwise provided in this section, the commissioner,...

1135 - Records to Be Kept. - (2) In addition to the records required to be kept...

1136 - Returns. - (2) Every person required to register with the commissioner as...

1137 - Payment of Tax. - (i) Four percent of the total of all receipts, amusement...

1137-A - Returns of Estimated Tax and Payments. - (b) For the period commencing March first, nineteen hundred seventy-seven...

1138 - Determination of Tax. - (2) Whenever such tax is estimated as provided for in...

1139 - Refunds. - (b) If an application for refund or credit is filed...

1140 - Remedies Exclusive. - § 1140. Remedies exclusive. The remedies provided by sections eleven...

1141 - Proceedings to Recover Tax. - (b) As an additional or alternate remedy, the tax commission...

1142 - General Powers of the Tax Commission. - (a) The commissioner may modify the requirements to file returns...

1142-A - Special Requirements Relating to the Service of Providing Parking, Garaging or Storing for Motor Vehicles. - (a) Every person required to collect the taxes described in...

1143 - Administration of Oaths and Compelling Testimony. - (b) A justice of the supreme court either in court...

1144 - Reference to Tax. - § 1144. Reference to tax. Whenever reference is made in...

1145 - Penalties and Interest. - (ii) If any amount of tax is not paid on...

1146 - Returns to Be Secret. - (b) Notwithstanding the provisions of subdivision (a) of this section,...

1147 - Notices and Limitations of Time. - (2) If any return, claim, statement, notice, application, or other...

1148 - Deposit and Disposition of Revenue. - (b) Provided however, before the funds may be distributed pursuant...