Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
1 - Short Title. - § 1. Short title. This chapter shall be known as...
2 - Definitions. - (a) any listed Australian property trust (meaning an Australian unit...
3 - Exemption From Certain Taxes Granted to Certain Corporations Engaged in the Operation of Vessels in Foreign Commerce. - § 3. Exemption from certain taxes granted to certain corporations...
4 - Exemption From Certain Excise and Sales Taxes Granted to the United Nations. - § 4. Exemption from certain excise and sales taxes granted...
5 - Obtaining and Furnishing Taxpayer Identification Information. - (a) "License" shall include the whole or part of any...
5-A - Certification of Registration to Collect Sales and Compensating Use Taxes by Certain Contractors, Affiliates and Subcontractors. - (a) "Affiliate" means a person which directly, indirectly or constructively...
6 - Filing of Warrants in the Department of State. - § 6. Filing of warrants in the department of state....
7 - Inapplicability of Certain Money Judgment Enforcement Procedures. - § 7. Inapplicability of certain money judgment enforcement procedures.--Notwithstanding any...
8 - Exemption From Taxes Granted to Remics. - § 8. Exemption from taxes granted to REMICs. An entity...
9 - Electronic Funds Transfer by Certain Taxpayers Remitting Withholding Taxes. - (1) The term "commissioner" means the commissioner of taxation and...
10 - Electronic Funds Transfer by Certain Taxpayers Remitting Sales and Compensating Use Taxes, Prepaid Sales and Compensating Use Taxes on Motor Fuel And - (1) The term "commissioner" means the commissioner of taxation and...
11 - Certified Capital Companies. - (1) "Certification date" - the date on which a certified...
12 - Internet; Advertising, Vendor Status, Nexus. - (b) No person shall be subject to the taxes imposed...
13 - (b) Exemption from taxation for qualified settlement funds established for...
14 - Empire Zones Program. - (1) except as provided in paragraphs one-a and one-b of...
14-A - Imb Credit for Energy Taxes. - (b) Definitions. The term "industrial or manufacturing business" shall mean...
15 - Qeze Credit for Real Property Taxes. - (b) Amount of credit. (1) In the case of a...
16 - Qeze Tax Reduction Credit. - (b) Amount of credit. The amount of the credit shall...
17 - Empire Zones Tax Benefits Report. - (a) The department of taxation and finance must publish an...
18 - Low-Income Housing Credit. - (b) Credit recapture. (1) General. If, (A) as of the...
19 - Green Building Credit. - (B) Credit to successor owner. If a credit is allowed...
20 - Credit for Transportation Improvement Contributions. - (b) Definitions. As used in this section, the following terms...
21 - Brownfield Redevelopment Tax Credit. - (2) Site preparation credit component. The site preparation credit component...
21*2 - Disclosure of Taxpayer Information in Cases Involving Abandoned Property. - (b) Secrecy requirement and penalty for violation. (1) Except in...
22 - Tax Credit for Remediated Brownfields. - (1) Certificate of completion. A "certificate of completion" issued by...
23 - Environmental Remediation Insurance Credit. - (b) Definitions. As used in this section, the following terms...
24 - Empire State Film Production Credit. - (2) The amount of the credit shall be the product...
24-A - Musical and Theatrical Production Credit. - (2) The amount of the credit shall be the product...
24-B - Television Writers' and Directors' Fees and Salaries Credit. - (2) The amount of the credit shall be the product...
24-C - New York City Musical and Theatrical Production Tax Credit. - (2) The amount of the credit shall be the product...
25 - Disclosure of Certain Transactions and Related Information. - (2) Every taxpayer or such person who participates in a...
26 - Security Training Tax Credit. - (a) Allowance of credit. A taxpayer, which is subject to...
27 - Suspension of Tax-Exempt Status of Terrorist Organizations. - § 27. Suspension of tax-exempt status of terrorist organizations. 1....
28 - Empire State Commercial Production Credit. - (2) The state has annually seven million dollars in total...
28*2 - Biofuel Production Credit. - (b) Definitions. For the purpose of this section, the following...
29 - Mandatory Electronic Filing and Payment. - (1) "Authorized tax document" means a tax document which the...
30 - Bad Check or Failed Electronic Funds Withdrawal Fee. - § 30. Bad check or failed electronic funds withdrawal fee....
31 - Excelsior Jobs Program Credit. - (a) General. A taxpayer subject to tax under article nine-A,...
31*2 - Empire State Film Post Production Credit. - (2) The amount of the credit shall be the product...
32 - Registration of Tax Return Preparers. - (1) "Attorney" means an attorney admitted to practice law in...
33 - Correction Periods for Electronic Tax Documents and Payments. - (1) "Electronic funds withdrawal" means the process by which the...
33*2 - Temporary Deferral of Certain Tax Credits. - (b) To determine the amount of each tax credit allowed...
34 - Tax Return Preparers and Software Companies Not to Charge Separately for New York E-File Services. - (1) "Authorized tax document" means a tax document which the...
34*2 - Temporary Deferral Payout Credits. - (1) Article 9: section 187-o (2) Article 9-A: section 210-B(33)...
35 - Use of Electronic Means of Communication. - * § 35. Use of electronic means of communication. Notwithstanding...
35*2 - Economic Transformation and Facility Redevelopment Program Tax Credit. - (A) the economic transformation and facility redevelopment program jobs tax...
36 - Empire State Jobs Retention Program Credit. - (b) Eligibility. To be eligible for the empire state jobs...
37 - Alcoholic Beverage Production Credit. - (b) The amount of the credit per taxpayer per taxable...
38 - New York Innovation Hot Spot Program Tax Benefits. - (b) A taxpayer under article nine-A of this chapter that...
38*2 - Minimum Wage Reimbursement Credit. - (b) An eligible employer is a corporation (including a New...
39 - Tax Benefits for Businesses Located in Tax-Free Ny Areas and Employees of Such Businesses. - (2) In order to be eligible for these tax benefits...
39-A - Penalties for Fraud in the Start-Up Ny Program. - (a) shall be immediately terminated from such program; (b) shall...
40 - The Tax-Free Ny Area Tax Elimination Credit. - (b) Amount of credit. The amount of the credit shall...
41 - Limitation on Tax Credit Eligibility. - § 41. Limitations on tax credit eligibility. Any taxpayer who...
42 - Farm Workforce Retention Credit. - (b) A farm employer is a corporation (including a New...
42-A - Farm Employer Overtime Credit. - (b) A farm employer is a corporation (including a New...
43 - Life Sciences Research and Develpoment Tax Credit. - (2)(i) For a qualified life sciences company that employs ten...
43*2 - Single Member Limited Liability Companies and Eligibility for Tax Credits. - * § 43. Single member limited liability companies and eligibility...
44 - Employer-Provided Child Care Credit. - (b) Credit recapture. If there is a cessation of operation...
45 - Empire State Digital Gaming Media Production Credit. - (2) The amount of the credit shall be the product...
46 - Restaurant Return-to-Work Tax Credit. - (b) Eligibility. To be eligible for the restaurant return-to-work tax...
46-A - Additional Restaurant Return-to-Work Tax Credit. - (b) Eligibility. To be eligible for the additional restaurant return-to-work...
47 - Covid-19 Capital Costs Tax Credit. - (b) Eligibility. To be eligible for the COVID-19 capital costs...
47*2 - Grade No. 6 Heating Oil Conversion Tax Credit. - (2) A taxpayer that is a partner in a partnership,...
47*3 - Suspension of Certain Taxes on Motor Fuel and Diesel Motor Fuel. - (1) "Distributor" shall have the same meaning as that term...
48 - Child Care Creation and Expansion Tax Credit. - (b) Eligibility. To be eligible for the child care creation...