New York Laws
TAX - Tax
Article 31 - Real Estate Transfer Tax

1400 - Short Title. - § 1400. Short title. This article shall be known and...

1401 - Definitions. - (a) (1) "Person" means an individual, partnership, limited liability company,...

1402 - Imposition of Tax. - (a) A tax is hereby imposed on each conveyance of...

1402-A - Additional Tax. - (b) Notwithstanding the provisions of subdivision (a) of section fourteen...

1402-B - Supplemental Tax in Cities Having a Population of One Million or More. - (1) one-quarter of one percent of the consideration or part...

1404 - Liability for Tax. - (b) For the purpose of the proper administration of this...

1405 - Exemptions. - (b) The tax shall not apply to the following conveyances:...

1405-A - Credit. - § 1405-A. Credit. A grantor shall be allowed a credit...

1405-B - Cooperative Housing Corporation Transfers. - (b) Every cooperative housing corporation shall be required to file...

1406 - Preparation and Sale of Stamps. - (b) The tax commission may from time to time and...

1407 - Designation of Agents. - (b) Every person designated to act as an agent pursuant...

1408 - Liability of Recording Officer. - § 1408. Liability of recording officer. A recording officer or...

1409 - Returns. - (2) When the grantor or grantee of a deed for...

1410 - Payment. - (b) A recording officer shall not record an instrument effecting...

1411 - Determination of Tax. - (b) A person liable for the tax imposed by this...

1412 - Refunds. - (b) The commissioner of taxation and finance may grant or...

1413 - Remedies Exclusive. - § 1413. Remedies exclusive. The remedies provided by sections fourteen...

1414 - Proceedings to Recover Tax. - (b) As an additional or alternate remedy, the commissioner of...

1415 - General Powers of the Commissioner of Taxation and Finance. - (b) For the purposes of ascertaining the correctness of any...

1416 - Interest and Civil Penalties. - (b) Any grantor or grantee failing to file a return...

1417 - Criminal Penalties. - § 1417. Criminal penalties. For criminal penalties, see article thirty-seven...

1418 - Returns to Be Secret. - (b) The officers charged with the custody of such returns...

1419 - Notices. - (b) (1) If any return, claim, statement, notice, application, or...

1420 - Limitations of Time. - (b) Where, before the expiration of the period prescribed herein...

1421 - Deposit and Dispositions of Revenues. - (b) Notwithstanding subdivision (a) of this section, the taxes, interest...

1422 - Foreclosure Proceedings. - § 1422. Foreclosure proceedings. Where the conveyance consists of a...

1423 - Modernization of Real Property Transfer Reporting. - (1) The two forms that may be so combined are...