New York Laws
TAX - Tax
Article 12 - Tax on Transfers of Stock and Other Corporate Certificates

270 - Amount of Tax. - (a) A sale, agreement to sell, memorandum of sale, or...

270-B - Exemption of Certain Transfers to Legatees and Others. - § 270-b. Exemption of certain transfers to legatees and others....

270-C - Transfers by Operation of Law; Special Exemptions. - § 270-c. Transfers by operation of law; special exemptions. No...

270-D - Tax Surcharge. - § 270-d. Tax surcharge. 1. In addition to the tax...

270-E - Maximum Amounts of Tax. - § 270-e. Maximum amounts of tax. 1. Notwithstanding the provisions...

271 - Stamps, How Prepared and Sold. - § 271. Stamps, how prepared and sold. Adhesive stamps for...

271-A - Sale of Stamps. - § 271-a. Sale of stamps. No person, firm, company, association...

272 - Penalty for Failure to Pay Tax; Liability for Tax of Agent or Broker. - § 272. Penalty for failure to pay tax; liability for...

273 - Canceling Stamps; Penalty for Failure. - § 273. Canceling stamps; penalty for failure. In every case...

274 - Contracts for Dies; Expenses, How Paid. - § 274. Contracts for dies; expenses, how paid. The tax...

275 - Illegal Use of Stamps; Penalty. - § 275. Illegal use of stamps; penalty. Any person who...

275-A - Registration; Penalty for Failure. - § 275-a. Registration; penalty for failure. Every person acting individually...

276 - Power of Tax Commission. - (a) By attaching to the certificate surrendered for transfer, the...

277 - Penalties; How Recovered. - § 277. Penalties; how recovered. Any person, firm, company, association...

278 - Effect of Failure to Pay Tax. - § 278. Effect of failure to pay tax. No transfer...

279 - Application of Taxes. - § 279. Application of taxes. The taxes imposed under this...

279-A - Determination of Tax. - § 279-a. Determination of tax. If any person fails to...

279-B - Warrant for the Collection of Taxes. - § 279-b. Warrant for the collection of taxes. Whenever any...

280 - Refund of Tax Erroneously Paid. - § 280. Refund of tax erroneously paid. If any stamp...

280-A - Rebate for Stock Transfer Tax Paid; Penalty for False Claims. - (b) On the written report required to be made to...

281 - Statute of Limitations Not Applicable. - § 281. Statute of limitations not applicable. The provisions of...

281-A - Alternative Method of Collection. - (b) A "qualified securities exchange" shall include any securities exchange...