New York Laws > Tax
Article 1 - (1 - 28*2) SHORT TITLE; DEFINITIONS; MISCELLANEOUS
Article 8 - (170 - 179) DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
Article 9 - (180 - 207-B) CORPORATION TAX
Article 9-A - (208 - 219-A) FRANCHISE TAX ON BUSINESS CORPORATIONS
Article 11 - (250 - 267) TAX ON MORTGAGES
Article 12 - (270 - 281-A) TAX ON TRANSFERS OF STOCK AND OTHER CORPORATE CERTIFICATES
Article 12-A - (282 - 289-F) TAX ON GASOLINE AND SIMILAR MOTOR FUEL
Article 13 - (290 - 296) TAX ON UNRELATED BUSINESS INCOME
Article 13-A - (300 - 315) TAX ON PETROLEUM BUSINESSES
Article 14 - (320 - 321) LAWS REPEALED; WHEN TO TAKE EFFECT
Article 18 - (420 - 445) TAXES ON ALCOHOLIC BEVERAGES
Article 19 - (451 - 456) BOXING AND WRESTLING EXHIBITIONS TAX
Article 20 - (470 - 482-A) TAX ON CIGARETTES AND TOBACCO PRODUCTS
Article 20-A - (483 - 489) CIGARETTE MARKETING STANDARDS
Article 21 - (501 - 515) HIGHWAY USE TAX
Article 21-A - (521 - 528) TAX ON FUEL USE
Article 22 - PERSONAL INCOME TAX
Part 1 - (601 - 607) GENERAL
Part 2 - (611 - 630-A) RESIDENTS
Part 3 - (631 - 641) NONRESIDENTS AND PART-YEAR RESIDENTS
Part 4 - (651 - 663) RETURNS AND PAYMENT OF TAX
Part 5 - (671 - 678) WITHHOLDING OF TAX
Part 6 - (681 - 699) PROCEDURE AND ADMINISTRATION
Article 25 - (901 - 903) RECIPROCAL ENFORCEMENT OF TAX LIABILITIES
Article 26 - ESTATE TAX
Part 1 - (951 - 961) COMPUTATION OF TAX
Part 2 - (971 - 980) RETURNS AND PAYMENT OF TAX
Part 3 - (981 - 983) Liens, Discharges and Surrogate's Court
Part 4 - (990 - 999) PROCEDURE AND ADMINISTRATION
Article 26-B - (1020 - 1025) GENERATION-SKIPPING TRANSFER TAX
Article 27 - (1080 - 1097) CORPORATE TAX PROCEDURE AND ADMINISTRATION
Article 28 - SALES AND COMPENSATING USE TAXES
Part 1 - (1101 - 1104) DEFINITIONS
Part 2 - (1105 - 1112) IMPOSITION OF TAXES
Part 3 - (1115 - 1122) EXEMPTIONS
Part 4 - (1131 - 1148) ADMINISTRATIVE PROVISIONS
Part 5 - (1150) FEE ON PAGING DEVICES
Article 28-A - (1160 - 1167) SPECIAL TAX ON PASSENGER CAR RENTALS
Article 28-B - (1170 - 1178) SIMPLIFIED SALES AND USE TAX ADMINISTRATION
Article 29 - TAXES AUTHORIZED FOR CITIES, COUNTIES AND SCHOOL DISTRICTS
Part 1 - AUTHORITY TO IMPOSE TAXES
Sub Part A - (1201 - 1205) TAXES ADMINISTERED BY CITIES, COUNTIES AND SCHOOL DISTRICTS
Sub Part B - (1210 - 1218) TAXES ADMINISTERED BY STATE TAX COMMISSION
Part 2 - LIMITATIONS ON AUTHORITY AND EXEMPTIONS
Sub Part A - (1220 - 1224) GENERAL
Sub Part B - (1230 - 1231) TAXES ADMINISTERED BY CITIES, COUNTIES AND SCHOOL DISTRICTS
Sub Part C - (1235) TAXES ADMINISTERED BY STATE TAX COMMISSION
Part 3 - ADMINISTRATIVE PROVISIONS
Sub Part A - (1240 - 1243) TAXES ADMINISTERED BY CITIES, COUNTIES AND SCHOOL DISTRICTS
Sub Part B - (1250 - 1254) TAXES ADMINISTERED BY TAX COMMISSION
Sub Part C - (1256 - 1257) MISCELLANEOUS
Part 4 - (1260 - 1263) DISPOSITION OF REVENUES
Article 30 - (1300 - 1313) CITY PERSONAL INCOME TAX
Article 30-A - (1320 - 1333) CITY INCOME TAX SURCHARGE
Article 30-B - (1340 - 1343) CITY EARNINGS TAX ON NONRESIDENTS
Article 31 - (1400 - 1421) REAL ESTATE TRANSFER TAX
Article 31-A - (1424 - 1436) TAX ON REAL PROPERTY TRANSFERS FOR TRANSPORTATION ASSISTANCE
Article 31-B - (1440 - 1448-F) TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF BROOKHAVEN
Repeal Date: 12/31/2025
Article 31-C - (1449-F - 1449-T) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF BROOME
Article 31-D - (1449-AA - 1449-OO) TAX ON REAL ESTATE TRANSFERS IN TOWNS IN THE PECONIC BAY REGION
Repeal Date: 12/31/2020
Article 31-E - (1449-AAA - 1449-OOO) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF NASSAU
Article 31-F - (1449-AAAA - 1449-OOOO) TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF WARWICK
Repeal Date: 12/31/2025
Article 32 - (1450 - 1468) Franchise Tax on Banking Corporations
Article 33 - (1500 - 1520) FRANCHISE TAXES ON INSURANCE CORPORATIONS
Article 33-A - (1550 - 1557) TAX ON INDEPENDENTLY PROCURED INSURANCE
Article 34 - (1600 - 1620) NEW YORK STATE LOTTERY FOR EDUCATION
Article 37 - CRIMES AND OTHER OFFENSES, SEIZURES AND FORFEITURES
Part 1 - (1800) DEFINITIONS
Part 2 - (1801 - 1810) INCOME, EARNINGS AND CORPORATE TAXES
Part 3 - (1811 - 1820) OTHER TAXES
Part 4 - (1825 - 1830) MISCELLANEOUS CRIMES
Part 5 - (1838 - 1839) PROCEDURAL PROVISIONS
Part 6 - (1845 - 1848) SEIZURES AND FORFEITURES
Article 40 - (2000 - 2026) DIVISION OF TAX APPEALS
Article 41 - TAXPAYERS' BILL OF RIGHTS
Part 1 - (3000 - 3012) TAXPAYERS' RIGHTS
Part 2 - (3016 - 3022) LIENS AND LEVIES
Part 3 - (3030 - 3038) PROCEEDINGS BY TAXPAYERS
Tax
Article 1 - (1 - 28*2) SHORT TITLE; DEFINITIONS; MISCELLANEOUS
Article 8 - (170 - 179) DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
Article 9 - (180 - 207-B) CORPORATION TAX
Article 9-A - (208 - 219-A) FRANCHISE TAX ON BUSINESS CORPORATIONS
Article 11 - (250 - 267) TAX ON MORTGAGES
Article 12 - (270 - 281-A) TAX ON TRANSFERS OF STOCK AND OTHER CORPORATE CERTIFICATES
Article 12-A - (282 - 289-F) TAX ON GASOLINE AND SIMILAR MOTOR FUEL
Article 13 - (290 - 296) TAX ON UNRELATED BUSINESS INCOME
Article 13-A - (300 - 315) TAX ON PETROLEUM BUSINESSES
Article 14 - (320 - 321) LAWS REPEALED; WHEN TO TAKE EFFECT
Article 18 - (420 - 445) TAXES ON ALCOHOLIC BEVERAGES
Article 19 - (451 - 456) BOXING AND WRESTLING EXHIBITIONS TAX
Article 20 - (470 - 482-A) TAX ON CIGARETTES AND TOBACCO PRODUCTS
Article 20-A - (483 - 489) CIGARETTE MARKETING STANDARDS
Article 21 - (501 - 515) HIGHWAY USE TAX
Article 21-A - (521 - 528) TAX ON FUEL USE
Article 22 - PERSONAL INCOME TAX
Part 1 - (601 - 607) GENERAL
Part 2 - (611 - 630-A) RESIDENTS
Part 3 - (631 - 641) NONRESIDENTS AND PART-YEAR RESIDENTS
Part 4 - (651 - 663) RETURNS AND PAYMENT OF TAX
Part 5 - (671 - 678) WITHHOLDING OF TAX
Part 6 - (681 - 699) PROCEDURE AND ADMINISTRATION
Article 25 - (901 - 903) RECIPROCAL ENFORCEMENT OF TAX LIABILITIES
Article 26 - ESTATE TAX
Part 1 - (951 - 961) COMPUTATION OF TAX
Part 2 - (971 - 980) RETURNS AND PAYMENT OF TAX
Part 3 - (981 - 983) Liens, Discharges and Surrogate's Court
Part 4 - (990 - 999) PROCEDURE AND ADMINISTRATION
Article 26-B - (1020 - 1025) GENERATION-SKIPPING TRANSFER TAX
Article 27 - (1080 - 1097) CORPORATE TAX PROCEDURE AND ADMINISTRATION
Article 28 - SALES AND COMPENSATING USE TAXES
Part 1 - (1101 - 1104) DEFINITIONS
Part 2 - (1105 - 1112) IMPOSITION OF TAXES
Part 3 - (1115 - 1122) EXEMPTIONS
Part 4 - (1131 - 1148) ADMINISTRATIVE PROVISIONS
Part 5 - (1150) FEE ON PAGING DEVICES
Article 28-A - (1160 - 1167) SPECIAL TAX ON PASSENGER CAR RENTALS
Article 28-B - (1170 - 1178) SIMPLIFIED SALES AND USE TAX ADMINISTRATION
Article 29 - TAXES AUTHORIZED FOR CITIES, COUNTIES AND SCHOOL DISTRICTS
Part 1 - AUTHORITY TO IMPOSE TAXES
Sub Part A - (1201 - 1205) TAXES ADMINISTERED BY CITIES, COUNTIES AND SCHOOL DISTRICTS
Sub Part B - (1210 - 1218) TAXES ADMINISTERED BY STATE TAX COMMISSION
Part 2 - LIMITATIONS ON AUTHORITY AND EXEMPTIONS
Sub Part A - (1220 - 1224) GENERAL
Sub Part B - (1230 - 1231) TAXES ADMINISTERED BY CITIES, COUNTIES AND SCHOOL DISTRICTS
Sub Part C - (1235) TAXES ADMINISTERED BY STATE TAX COMMISSION
Part 3 - ADMINISTRATIVE PROVISIONS
Sub Part A - (1240 - 1243) TAXES ADMINISTERED BY CITIES, COUNTIES AND SCHOOL DISTRICTS
Sub Part B - (1250 - 1254) TAXES ADMINISTERED BY TAX COMMISSION
Sub Part C - (1256 - 1257) MISCELLANEOUS
Part 4 - (1260 - 1263) DISPOSITION OF REVENUES
Article 30 - (1300 - 1313) CITY PERSONAL INCOME TAX
Article 30-A - (1320 - 1333) CITY INCOME TAX SURCHARGE
Article 30-B - (1340 - 1343) CITY EARNINGS TAX ON NONRESIDENTS
Article 31 - (1400 - 1421) REAL ESTATE TRANSFER TAX
Article 31-A - (1424 - 1436) TAX ON REAL PROPERTY TRANSFERS FOR TRANSPORTATION ASSISTANCE
Article 31-B - (1440 - 1448-F) TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF BROOKHAVEN
Repeal Date: 12/31/2025
Article 31-C - (1449-F - 1449-T) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF BROOME
Article 31-D - (1449-AA - 1449-OO) TAX ON REAL ESTATE TRANSFERS IN TOWNS IN THE PECONIC BAY REGION
Repeal Date: 12/31/2020
Article 31-E - (1449-AAA - 1449-OOO) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF NASSAU
Article 31-F - (1449-AAAA - 1449-OOOO) TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF WARWICK
Repeal Date: 12/31/2025
Article 32 - (1450 - 1468) Franchise Tax on Banking Corporations
Article 33 - (1500 - 1520) FRANCHISE TAXES ON INSURANCE CORPORATIONS
Article 33-A - (1550 - 1557) TAX ON INDEPENDENTLY PROCURED INSURANCE
Article 34 - (1600 - 1620) NEW YORK STATE LOTTERY FOR EDUCATION
Article 37 - CRIMES AND OTHER OFFENSES, SEIZURES AND FORFEITURES
Part 1 - (1800) DEFINITIONS
Part 2 - (1801 - 1810) INCOME, EARNINGS AND CORPORATE TAXES
Part 3 - (1811 - 1820) OTHER TAXES
Part 4 - (1825 - 1830) MISCELLANEOUS CRIMES
Part 5 - (1838 - 1839) PROCEDURAL PROVISIONS
Part 6 - (1845 - 1848) SEIZURES AND FORFEITURES
Article 40 - (2000 - 2026) DIVISION OF TAX APPEALS
Article 41 - TAXPAYERS' BILL OF RIGHTS
Part 1 - (3000 - 3012) TAXPAYERS' RIGHTS
Part 2 - (3016 - 3022) LIENS AND LEVIES
Part 3 - (3030 - 3038) PROCEEDINGS BY TAXPAYERS