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State and Local Tax Library

State and Local Tax Library

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Cut through the maze of state and local taxes with the speed and ease of Checkpoint.

State and Local Tax Library offers the most comprehensive and easy-to-use electronic research tool for state and local taxes currently available.

Rely on RIA's in-depth explanations of the law, enhanced with contributions from a nationwide network of experts. Comprehensive coverage of each state includes timely and accurate information relevant to state and local research.

Topics include:

  • Tax Rates and Reporting Calendars
  • Corporate Income Taxes
  • Franchise Taxes
  • Financial Institution Taxes
  • Sales and Use Taxes
  • Personal Income Taxes
  • Limited Liability Companies/Partnerships
  • Property Taxes
  • Licenses, Occupation Taxes
  • Fuel and Mineral Taxes
  • Insurance Taxes
  • Public Utilities Taxes
  • Special Local Taxes
  • General Administrative Provisions
  • Recordation Taxes
  • Excise and Other Taxes

RIA's unique State Search Wizard provides easy access to full text of laws and regulations, cases, rulings, official state material and forms instructions. Explanations and annotations are categorized by type of tax for logical retrieval.

Also includes:

  • State Taxation, Third Edition by Hellerstein, widely recognized as the authority on multistate tax issues
  • Journal of Multistate Taxation and Incentives, written by known experts, offers targeted state and local tax planning strategies for individuals and companies involved in multistate issues (includes daily preview)
  • All States Tax Guide provides quick answers to a host of multistate tax questions
  • Sales & Use Tax Rate Lookup easily retrieve sales and use tax rates by state, city, county or zip code
  • State and Local Tax News provides a weekly recap of major developments affecting all 50 states (including daily preview)
  • StateNet® provides full text of pending and approved legislation, status of pending legislation and legislative calendars
  • List of Approved Laws summarizes the latest legislation in all 51 jurisdictions
  • Legislative Highlights provides summary explanation of new legislation
  • CompareIt allows a user to link from a tax concept in one state to the same concept in another state -- all with the click of a button
  • Uniform paragraph numbering system arranged by type of tax allows users to organize similar concepts from state to state
  • Step-by-step on-screen instructions make this powerful system easy to use

List of Content (Click any title to expand the list)
New York

  • Rates
  • Explanations
    • Charts and Calendars
      • CHART OF STATE TAX SYSTEM
      • TAX CALENDARS
      • LEGISLATION
      • ADMINISTRATIVE DEPARTMENTS
      • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
    • Initial Taxes
      • INITIAL TAXES—QUALIFICATION—EXPLANATION—INTRODUCTION
      • DOMESTIC CORPORATIONS
      • FOREIGN CORPORATIONS
      • PROFESSIONAL SERVICE CORPORATIONS
    • Estate--Inheritance--Gift
      • ESTATE TAX—EDITORIAL EXPLANATION
    • Franchise
      • INTRODUCTION
      • ADMINISTRATION
      • FEDERAL RESTRICTIONS
      • STATE CONSTITUTIONAL RESTRICTIONS
      • NET INCOME BASED TAXES
      • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
      • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
      • BASIS OF TAX (NET INCOME)
      • ALTERNATIVE TAX BASES
      • MINIMUM TAXES
      • SURTAXES
      • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
      • ACCOUNTING REQUIREMENTS
      • COMPUTATION OF TAXABLE INCOME
      • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS.
      • GAIN OR LOSS
      • CORPORATE TRANSACTIONS
      • CREDITS.—
      • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES.—
      • ALLOCATION AND APPORTIONMENT OF INCOME
      • DOING BUSINESS OR NEXUS
      • METHODS OF APPORTIONMENT
      • ALTERNATIVE APPORTIONMENT FORMULAS
      • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
      • UNITARY BUSINESSES
      • TAX ON CAPITAL BASE
      • COMPUTATION OF MINIMUM TAXES
      • FIXED DOLLAR MINIMUM TAX
      • COMPUTATION OF ALTERNATIVE TAXES— SURTAXES OR SURCHARGES
      • RATE OF TAX
      • RETURNS AND PAYMENT
      • WAGE WITHHOLDING
      • TAX COLLECTION
      • MAILING RULES
      • TAXPAYER RIGHTS AND REMEDIES
      • TAX ON BANKS AND FINANCIAL INSTITUTIONS
      • FRANCHISE TAXES ON PUBLIC UTILITIES
    • Limited Liability Companies
      • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
    • Limited Liability Partnerships
      • LIMITED LIABILITY PARTNERSHIPS —EDITORIAL EXPLANATION
    • Partnerships
      • DETERMINATION OF TAX LIABILITY
      • ALLOCATION AND APPORTIONMENT
      • CREDITS
      • RATE OF TAX
      • RETURNS AND PAYMENTS
      • WITHHOLDING
    • Sales--Use
      • INTRODUCTION
      • ADMINISTRATION
      • FEDERAL RESTRICTIONS
      • STATE CONSTITUTIONAL RESTRICTIONS
      • APPLICABILITY OF SALES AND USE TAX
      • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
      • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
      • SALES TAX HOLIDAYS
      • SERVICES SUBJECT TO SALES AND USE TAXES
      • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
      • EXEMPTION CERTIFICATES AND PERMITS
      • BASIS OF TAX
      • CREDITS
      • RATE OF TAX
      • ACCOUNTING REQUIREMENTS
      • RECORDS
      • RETURNS AND PAYMENT
      • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
      • TAX COLLECTION ENFORCEMENT
      • TAXPAYER RIGHTS AND REMEDIES
    • Property
      • INTRODUCTION
      • ADMINISTRATION
      • STATE CONSTITUTIONAL RESTRICTIONS
      • FEDERAL CONSTITUTIONAL RESTRICTIONS
      • APPLICABILITY OF PROPERTY TAX
      • TAXATION OF REAL PROPERTY GENERALLY
      • TAXATION OF SPECIFIC ITEMS OF PERSONAL PROPERTY
      • LIST OF NONTAXABLE AND SPECIALLY TREATED PROPERTY
      • TAX SITUS
      • TAXPAYERS SUBJECT TO ASSESSMENT
      • VALUATION AND ASSESSMENT
      • TAX RATES
      • REPORTS AND PAYMENT
      • PERSONS RESPONSIBLE FOR TAX PAYMENT AND COLLECTION
      • TAX COLLECTION
      • TAXPAYER REMEDIES
    • Recordation
      • REAL PROPERTY TRANSFER AND RECORDATION TAXES GENERALLY
      • REAL ESTATE TRANSFER TAX—EXPLANATION—INTRODUCTION
      • WHO IS TAXABLE
      • TAXABLE CONVEYANCES
      • EXEMPTIONS
      • BASIS OF TAX
      • RATE OF TAX
      • REFUNDS
      • GAINS TAX ON REAL PROPERTY TRANSFERS EXPLANATION—INTRODUCTION
      • LIABILITY FOR TAX
      • TRANSACTIONS SUBJECT TO TAX
      • EXEMPTIONS
      • BASIS AND RATE OF TAX
      • PAYMENT OF TAX
      • RETURNS
      • COLLECTION OF TAX
      • REFUNDS
      • INTEREST—PENALTIES
      • MORTGAGE RECORDING TAX — EXPLANATION—INTRODUCTION
      • TAXABLE AND NONTAXABLE INSTRUMENTS
      • EXEMPTIONS
      • BASIS AND RATE OF TAX
      • PAYMENT
      • REVIEW AND REFUNDS
    • Stock Transfer Tax
      • INTRODUCTION
      • TAXABLE AND NONTAXABLE TRANSACTIONS
      • TRANSFERS BY OPERATION OF LAW
      • BASIS AND RATE
      • CERTIFICATE OF EXEMPTION
      • RETURNS AND PAYMENTS
      • TAX COLLECTION ENFORCEMENT
      • TAXPAYER RIGHTS AND REMEDIES
      • PENALTIES AND INTEREST
    • Cigarette, Alcohol & Miscellaneous Taxes
      • ALCOHOLIC BEVERAGE TAXES
      • CIGARETTE AND TOBACCO TAXES
      • TAXES ON MOTOR VEHICLES, AIRCRAFT, VESSELS
      • TAX ON HEALTH CARE PROVIDERS AND FACILITIES
      • WAGERING TAXES
      • TAX ON CARBONATED BEVERAGES
      • TAX ON FISH AND SHELLFISH
      • ENVIRONMENTAL TAXES AND FEES
      • MISCELLANEOUS TAXES
      • LOCAL LICENSE TAXES
    • Fuels--Minerals
      • GASOLINE TAX
      • DIESEL FUEL TAX
      • OTHER FUEL TAXES
      • INTERNATIONAL FUEL TAX AGREEMENT (IFTA)
      • OIL SEVERANCE AND DRILLING TAXES
      • GAS SEVERANCE AND DRILLING TAXES
      • TAXES ON COAL
      • TAXES ON IRON ORE
      • OTHER SOLID MINERALS TAXES
      • TIMBER AND FOREST PRODUCTS TAXES
    • Utilities
      • PUBLIC UTILITY TAXES—TAXATION OF SPECIFIC PUBLIC UTILITIES
      • PUBLIC UTILITY TAXES, SURCHARGES, AND FEES
      • PUBLIC UTILITIES—LOCAL TAXES AND FEES
    • Financial Institutions
      • FRANCHISE TAX ON BANKING CORPORATIONS
      • INTRODUCTION
      • BANKS AND FINANCIAL INSTITUTIONS LIABLE AND EXEMPT
      • CHANGE IN TAX CLASSIFICATION
      • TAXABLE YEARS OR PERIODS—ACCOUNTING METHODS
      • BASIS AND RATE OF TAX
      • ALTERNATIVE MINIMUM TAX
      • CREDITS AGAINST TAX
      • ALLOCATION
      • ESTIMATED TAX DECLARATION AND PAYMENTS
      • RETURNS AND PAYMENTS
      • ADMINISTRATION
    • Insurance
      • INSURANCE COMPANIES—EDITORIAL EXPLANATION
    • Income--Personal
      • INTRODUCTION
      • ADMINISTRATION
      • FEDERAL CONSTITUTIONAL RESTRICTIONS
      • STATE CONSTITUTIONAL RESTRICTIONS
      • INCOME BASED TAXES
      • TAXABILITY OF INDIVIDUALS, ESTATES, TRUSTS AND OTHER ENTITIES
      • UNRELATED BUSINESS INCOME OF EXEMPT ENTITIES
      • BASIS OF TAX (INCOME)
      • BASIS OF TAX
      • MINIMUM TAXES
      • ADDITIONAL/SUPPLEMENTAL TAXES
      • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
      • ACCOUNTING REQUIREMENTS
      • COMPUTATION OF TAXABLE INCOME—RESIDENT INDIVIDUALS
      • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS
      • RECOGNITION OF GAIN OR LOSS
      • ADDITIONS TO FEDERAL ADJUSTED GROSS INCOME
      • SUBTRACTIONS FROM FEDERAL ADJUSTED GROSS INCOME
      • STANDARD AND ITEMIZED DEDUCTIONS
      • EXEMPTIONS FROM TAXABLE INCOME
      • CREDITS
      • COMPUTATION OF TAXABLE INCOME—PART-YEAR RESIDENTS AND NONRESIDENTS
      • COMPUTATION OF TAXABLE INCOME—PARTNERS
      • COMPUTATION OF TAXABLE INCOME—S CORPORATION SHAREHOLDERS
      • COMPUTATION OF TAXABLE INCOME—ESTATES AND TRUSTS
      • NEXUS
      • COMPUTATION OF MINIMUM TAXES
      • COMPUTATION OF ADDITIONAL/SUPPLEMENTAL TAXES
      • ALLOCATION AND APPORTIONMENT OF INCOME
      • FILING STATUS CATEGORIES AND DEPENDENT STATUS RULES
      • RATE OF TAX
      • RETURNS AND PAYMENT
      • WAGE WITHHOLDING
      • TAX COLLECTION
      • MAILING RULES
      • TAXPAYER RIGHTS AND REMEDIES
      • LOCAL INCOME TAXES
    • General Administrative
      • ADMINISTRATION OF TAXES
      • RETURNS AND PAYMENTS
      • TAX COLLECTION ENFORCEMENT
      • NONCOMPLIANCE PENALTIES AND INTEREST
      • TAXPAYER RIGHTS AND REMEDIES
    • Special Local
      • LOCAL TAXING POWERS—EDITORIAL EXPLANATION
    • New York City General Provisions
      • ADMINISTRATION OF TAXES
      • RETURNS AND PAYMENTS
      • TAX COLLECTION ENFORCEMENT
      • NONCOMPLIANCE PENALTIES AND INTEREST
      • TAXPAYER RIGHTS AND REMEDIES
    • New York City General Corporation Tax
      • INTRODUCTION
      • ADMINISTRATION
      • FEDERAL RESTRICTIONS
      • STATE CONSTITUTIONAL RESTRICTIONS
      • NET INCOME BASED TAXES
      • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
      • ENTITIES EXEMPT OR EXCLUDED
      • BASIS OF TAX (NET INCOME)
      • ALTERNATIVE TAX BASES
      • MINIMUM TAXES
      • ACCOUNTING REQUIREMENTS
      • COMPUTATION OF TAXABLE INCOME
      • CREDITS
      • ALLOCATION AND APPORTIONMENT OF INCOME
      • CHARACTERIZATION OF INCOME
      • METHODS OF APPORTIONMENT
      • ALTERNATIVE APPORTIONMENT FORMULAS
      • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
      • UNITARY BUSINESSES
      • TAX ON CAPITAL BASE
      • TAX ON INCOME-PLUS-COMPENSATION BASE
      • TAX ON MINIMUM BASE
      • TAX ON SUBSIDIARY CAPITAL BASE
      • RATE OF TAX
      • REPORTS AND PAYMENTS
      • WAGE WITHHOLDING
      • TAX COLLECTION
      • TAXPAYER RIGHTS AND REMEDIES
      • CITY FINANCIAL CORPORATION TAX—INTRODUCTION
      • CITY FINANCIAL CORPORATION TAX—TAX YEARS—ACCOUNTING PERIODS AND METHODS
      • CITY FINANCIAL CORPORATION TAX—BASIS AND RATE OF TAX
      • CITY FINANCIAL CORPORATION TAX—ALLOCATION
      • CITY FINANCIAL CORPORATION TAX—RETURNS—ESTIMATED TAX DECLARATION
      • CITY FINANCIAL CORPORATION TAX—PENALTIES AND INTEREST
      • CITY FINANCIAL CORPORATION TAX—TAX COLLECTION ENFORCEMENT
    • New York City Unincorporated Business
      • CITY UNINCORPORATED BUSINESS TAX—INTRODUCTION
      • PERSONS TAXABLE
      • EXEMPTION
      • BASIS OF TAX
      • ALLOCATION OF INCOME
      • ACCOUNTING METHODS—TAXABLE YEARS
      • RATE OF TAX
      • CREDITS AGAINST TAX
      • RETURNS
      • DECLARATION AND PAYMENT OF ESTIMATED TAX
      • ASSESSMENT OF TAX
      • REVISION AND REVIEW
      • REFUND OR CREDIT
      • COLLECTION OF TAX
      • INTEREST AND PENALTIES
    • New York City Sales and Use
      • NEW YORK CITY SALES AND USE TAXES
      • ADMINISTRATION
      • FEDERAL CONSTITUTIONAL RESTRICTIONS
      • STATE CONSTITUTIONAL RESTRICTIONS
      • APPLICABILITY OF SALES AND USE TAX
      • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
      • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
      • SALES TAX HOLIDAYS
      • SERVICES SUBJECT TO SALES AND USE TAXES
      • LIST OF NONTAXABLE PERSONS, ENTITIES AND ITEMS
      • EXEMPTION CERTIFICATES AND PERMITS
      • BASIS OF TAX
      • CREDITS
      • RATE OF TAX
      • ACCOUNTING REQUIREMENTS
      • RECORDS
      • RETURNS AND PAYMENT
      • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
      • TAX COLLECTION ENFORCEMENT
      • TAXPAYER RIGHTS AND REMEDIES
    • New York City Personal Income
      • INTRODUCTION
      • ADMINISTRATION
      • FEDERAL CONSTITUTIONAL RESTRICTIONS
      • STATE CONSTITUTIONAL RESTRICTIONS
      • NET INCOME BASED TAXES
      • TAXABILITY OF INDIVIDUALS, ESTATES, TRUSTS AND OTHER ENTITIES
      • INDIVIDUALS OR ENTITIES EXEMPT OR EXCLUDED
      • BASIS OF TAX (INCOME)
      • MINIMUM TAXES
      • ADDITIONAL/SUPPLEMENTAL TAXES
      • COMPARISON OF FEDERAL AND CITY INCOME TAX LAWS
      • ACCOUNTING REQUIREMENTS
      • COMPUTATION OF TAXABLE INCOME—RESIDENT INDIVIDUALS
      • SPECIFIC ITEMS OF INCOME
      • ADDITIONS TO FEDERAL ADJUSTED GROSS INCOME
      • SUBTRACTIONS FROM FEDERAL ADJUSTED GROSS INCOME
      • STANDARD AND ITEMIZED DEDUCTIONS
      • EXEMPTIONS
      • CREDITS
      • COMPUTATION OF TAXABLE INCOME—NONRESIDENTS AND PART-YEAR RESIDENTS
      • COMPUTATION OF TAXABLE INCOME—PARTNERS
      • COMPUTATION OF TAXABLE INCOME—S CORPORATION SHAREHOLDERS
      • COMPUTATION OF TAXABLE INCOME—ESTATES AND TRUSTS
      • ALLOCATION AND APPORTIONMENT OF INCOME
      • METHODS OF APPORTIONMENT
      • ALTERNATIVE APPORTIONMENT FORMULAS
      • COMPUTATION OF MINIMUM TAXABLE INCOME BASE
      • COMPUTATION OF ADDITIONAL TAXES
      • FILING STATUS CATEGORIES
      • RATE OF TAX
      • RETURNS AND PAYMENT
      • WAGE WITHHOLDING
      • TAX COLLECTION
      • TAXPAYER RIGHTS AND REMEDIES
    • New York City Property Taxes
      • NEW YORK CITY REAL PROPERTY TAXES
      • ADMINISTRATION
      • STATE CONSTITUTIONAL RESTRICTIONS
      • TAXATION OF REAL PROPERTY GENERALLY
      • LIST OF NONTAXABLE AND SPECIALLY TREATED PROPERTY
      • TAXPAYERS SUBJECT TO ASSESSMENT
      • VALUATION AND ASSESSMENT
      • TAX RATES
      • REPORTS AND PAYMENT
      • TAX COLLECTION
      • TAXPAYER REMEDIES
    • New York City Public Utilities
      • NEW YORK CITY PUBLIC UTILITY TAX
      • BASES OF TAX
      • RATES OF TAX
      • CREDIT AGAINST TAX
      • RETURNS
      • ADMINISTRATIVE PROVISIONS
      • REVIEW—REFUND
      • PENALTIES
    • New York City Commercial Rent
      • NEW YORK CITY COMMERCIAL RENT TAX
      • PERSONS LIABLE
      • BASIS OF TAX
      • CREDITS AGAINST TAX
      • RATE OF TAX
      • RETURNS AND PAYMENTS
      • ASSESSMENT—COLLECTION—REFUND OR CREDIT
      • INTEREST AND PENALTIES
    • New York City Other Special Taxes
      • HOTEL ROOM OCCUPANCY TAX EXPLANATION
      • REAL PROPERTY TRANSFER TAX
      • PRIOR LAW—TAX ON COIN-OPERATED AMUSEMENT DEVICES—EXPLANATION
      • PRIOR LAW—ANNUAL VAULT CHARGE—EDITORIAL EXPLANATION
      • TAX ON COMMERCIAL AND PASSENGER TRANSPORTATION VEHICLES—EXPLANATION
      • CIGARETTE TAX—EXPLANATION
      • TAXICAB LICENSE TRANSFER TAX—EXPLANATION
      • RETAIL BEER, LIQUOR AND WINE LICENSE TAX—EXPLANATION
      • LEADED MOTOR FUEL TAX—EXPLANATION
      • MORTGAGE RECORDING TAX—EXPLANATION
      • HORSE RACE ADMISSIONS TAX—EXPLANATION
      • FOREIGN AND ALIEN INSURERS TAX—EXPLANATION
      • BEER AND LIQUOR TAX—EXPLANATION
      • MOTOR VEHICLE CITY RESIDENT TAX—EXPLANATION
      • WIRELESS COMMUNICATION SERVICE SURCHARGE
      • ENHANCED 911 EMERGENCY TELEPHONE SYSTEM SURCHARGE
  • Forms Instructions
    • Estate--Inheritance--Gift
      • ESTATE AND GIFT TAXES—FORMS
    • Franchise
      • FRANCHISE TAX ON BUSINESS CORPORATIONS—FORMS
      • FRANCHISE INCOME TAXES—E-FILE HANDBOOKS
    • Sales--Use
      • SALES AND USE TAXES—FORMS
    • Property
      • PROPERTY TAXES—FORMS
    • Recordation
      • GAINS TAX ON REALTY TRANSFERS—FORMS
      • MORTGAGE RECORDING TAX
    • Cigarette, Alcohol & Miscellaneous Taxes
      • LICENSE—OCCUPATION—MISC TAXES—FORMS
    • Financial Institutions
      • FINANCIAL INSTITUTIONS TAXES
    • Insurance
      • FINANCIAL INSTITUTIONS AND INSURANCE COMPANIES—FORMS
    • Income--Personal
      • PERSONAL INCOME TAX—FORMS
      • PERSONAL INCOME TAXES—E-FILE HANDBOOKS
    • General Administrative
      • GENERAL AND ADMINISTRATIVE PROVISIONS—FORMS
    • New York City General Provisions
      • N.Y. CITY GENERAL BUSINESS INCOME TAX FORMS
    • New York City General Corporation Tax
      • GENERAL CORPORATION TAX FORMS
    • New York City Unincorporated Business
      • UNINCORPORATED BUSINESS TAX (UBT) FORMS
    • New York City Personal Income
      • N.Y. PERSONAL INCOME TAX FORMS
    • New York City Property Taxes
      • NYC PROPERTY TAXES—FORMS
    • New York City Public Utilities
      • N.Y. CITY SPECIAL TAXES—UTILITIES TAX—FORMS
    • New York City Commercial Rent
      • N.Y. CITY SPECIAL TAXES—COMMERCIAL OCCUPANCY TAX—FORMS
    • New York City Other Special Taxes
      • N.Y. CITY OTHER SPECIAL TAXES—FORMS
  • Annotations
    • Initial Taxes
      • FOREIGN CORPORATIONS
    • Estate--Inheritance--Gift
      • ESTATE TAX—EDITORIAL EXPLANATION
    • Franchise
      • FEDERAL RESTRICTIONS
      • NET INCOME BASED TAXES
      • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
      • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
      • BASIS OF TAX (NET INCOME)
      • ALTERNATIVE TAX BASES
      • SURTAXES
      • ACCOUNTING REQUIREMENTS
      • COMPUTATION OF TAXABLE INCOME
      • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS.
      • CORPORATE TRANSACTIONS
      • CREDITS.—
      • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES.—
      • ALLOCATION AND APPORTIONMENT OF INCOME
      • DOING BUSINESS OR NEXUS
      • METHODS OF APPORTIONMENT
      • ALTERNATIVE APPORTIONMENT FORMULAS
      • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
      • UNITARY BUSINESSES
      • TAX ON CAPITAL BASE
      • FIXED DOLLAR MINIMUM TAX
      • COMPUTATION OF ALTERNATIVE TAXES— SURTAXES OR SURCHARGES
      • RATE OF TAX
      • RETURNS AND PAYMENT
      • WAGE WITHHOLDING
      • TAX COLLECTION
      • TAXPAYER RIGHTS AND REMEDIES
      • FRANCHISE TAXES ON PUBLIC UTILITIES
    • Limited Liability Companies
      • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
    • Partnerships
      • DETERMINATION OF TAX LIABILITY
      • ALLOCATION AND APPORTIONMENT
      • CREDITS
      • RETURNS AND PAYMENTS
    • Sales--Use
      • ADMINISTRATION
      • FEDERAL RESTRICTIONS
      • STATE CONSTITUTIONAL RESTRICTIONS
      • APPLICABILITY OF SALES AND USE TAX
      • TRANSACTIONS SUBJECT TO SALES AND USE TAXES
      • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
      • SERVICES SUBJECT TO SALES AND USE TAXES
      • EXEMPTION CERTIFICATES AND PERMITS
      • BASIS OF TAX
      • CREDITS
      • RATE OF TAX
      • RECORDS
      • RETURNS AND PAYMENT
      • RESPONSIBILITY FOR TAX PAYMENT AND COLLECTION
      • TAX COLLECTION ENFORCEMENT
      • TAXPAYER RIGHTS AND REMEDIES
    • Property
      • ADMINISTRATION
      • STATE CONSTITUTIONAL RESTRICTIONS
      • FEDERAL CONSTITUTIONAL RESTRICTIONS
      • TAXATION OF REAL PROPERTY GENERALLY
      • TAX SITUS
      • TAXPAYERS SUBJECT TO ASSESSMENT
      • VALUATION AND ASSESSMENT
      • TAX RATES
      • REPORTS AND PAYMENT
      • PERSONS RESPONSIBLE FOR TAX PAYMENT AND COLLECTION
      • TAX COLLECTION
      • TAXPAYER REMEDIES
    • Recordation
      • WHO IS TAXABLE
      • TAXABLE CONVEYANCES
      • EXEMPTIONS
      • BASIS OF TAX
      • RATE OF TAX
      • REFUNDS
      • GAINS TAX ON REAL PROPERTY TRANSFERS EXPLANATION—INTRODUCTION
      • LIABILITY FOR TAX
      • TRANSACTIONS SUBJECT TO TAX
      • EXEMPTIONS
      • BASIS AND RATE OF TAX
      • PAYMENT OF TAX
      • COLLECTION OF TAX
      • REFUNDS
      • INTEREST—PENALTIES
      • MORTGAGE RECORDING TAX — EXPLANATION—INTRODUCTION
      • TAXABLE AND NONTAXABLE INSTRUMENTS
      • EXEMPTIONS
      • BASIS AND RATE OF TAX
      • PAYMENT
      • REVIEW AND REFUNDS
    • Stock Transfer Tax
      • INTRODUCTION
      • TAXABLE AND NONTAXABLE TRANSACTIONS
      • TRANSFERS BY OPERATION OF LAW
      • BASIS AND RATE
      • CERTIFICATE OF EXEMPTION
      • RETURNS AND PAYMENTS
      • TAX COLLECTION ENFORCEMENT
      • TAXPAYER RIGHTS AND REMEDIES
      • PENALTIES AND INTEREST
    • Cigarette, Alcohol & Miscellaneous Taxes
      • ALCOHOLIC BEVERAGE TAXES
      • CIGARETTE AND TOBACCO TAXES
      • TAX ON HEALTH CARE PROVIDERS AND FACILITIES
      • ENVIRONMENTAL TAXES AND FEES
      • MISCELLANEOUS TAXES
    • Fuels--Minerals
      • GASOLINE TAX
      • DIESEL FUEL TAX
      • OTHER FUEL TAXES
      • INTERNATIONAL FUEL TAX AGREEMENT (IFTA)
    • Utilities
      • PUBLIC UTILITY TAXES—TAXATION OF SPECIFIC PUBLIC UTILITIES
      • PUBLIC UTILITY TAXES, SURCHARGES, AND FEES
      • PUBLIC UTILITIES—LOCAL TAXES AND FEES
    • Financial Institutions
      • INTRODUCTION
      • BANKS AND FINANCIAL INSTITUTIONS LIABLE AND EXEMPT
      • BASIS AND RATE OF TAX
      • ALTERNATIVE MINIMUM TAX
      • CREDITS AGAINST TAX
      • ALLOCATION
      • ESTIMATED TAX DECLARATION AND PAYMENTS
      • RETURNS AND PAYMENTS
      • ADMINISTRATION
    • Insurance
      • INSURANCE COMPANIES—EDITORIAL EXPLANATION
    • Income--Personal
      • FEDERAL CONSTITUTIONAL RESTRICTIONS
      • TAXABILITY OF INDIVIDUALS, ESTATES, TRUSTS AND OTHER ENTITIES
      • UNRELATED BUSINESS INCOME OF EXEMPT ENTITIES
      • BASIS OF TAX (INCOME)
      • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
      • ACCOUNTING REQUIREMENTS
      • COMPUTATION OF TAXABLE INCOME—RESIDENT INDIVIDUALS
      • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS
      • ADDITIONS TO FEDERAL ADJUSTED GROSS INCOME
      • SUBTRACTIONS FROM FEDERAL ADJUSTED GROSS INCOME
      • STANDARD AND ITEMIZED DEDUCTIONS
      • EXEMPTIONS FROM TAXABLE INCOME
      • CREDITS
      • COMPUTATION OF TAXABLE INCOME—PART-YEAR RESIDENTS AND NONRESIDENTS
      • COMPUTATION OF TAXABLE INCOME—PARTNERS
      • COMPUTATION OF TAXABLE INCOME—S CORPORATION SHAREHOLDERS
      • COMPUTATION OF TAXABLE INCOME—ESTATES AND TRUSTS
      • COMPUTATION OF MINIMUM TAXES
      • ALLOCATION AND APPORTIONMENT OF INCOME
      • FILING STATUS CATEGORIES AND DEPENDENT STATUS RULES
      • RATE OF TAX
      • RETURNS AND PAYMENT
      • WAGE WITHHOLDING
      • TAX COLLECTION
      • MAILING RULES
      • TAXPAYER RIGHTS AND REMEDIES
    • General Administrative
      • ADMINISTRATION OF TAXES
      • RETURNS AND PAYMENTS
      • TAX COLLECTION ENFORCEMENT
      • NONCOMPLIANCE PENALTIES AND INTEREST
      • TAXPAYER RIGHTS AND REMEDIES
    • Special Local
      • LOCAL TAXING POWERS—EDITORIAL EXPLANATION
    • New York City General Provisions
      • ADMINISTRATION OF TAXES
      • TAX COLLECTION ENFORCEMENT
      • NONCOMPLIANCE PENALTIES AND INTEREST
      • TAXPAYER RIGHTS AND REMEDIES
    • New York City General Corporation Tax
      • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
      • ENTITIES EXEMPT OR EXCLUDED
      • ALTERNATIVE TAX BASES
      • COMPUTATION OF TAXABLE INCOME
      • CREDITS
      • ALLOCATION AND APPORTIONMENT OF INCOME
      • METHODS OF APPORTIONMENT
      • ALTERNATIVE APPORTIONMENT FORMULAS
      • TAX ON CAPITAL BASE
      • REPORTS AND PAYMENTS
      • TAX COLLECTION
      • TAXPAYER RIGHTS AND REMEDIES
      • CITY FINANCIAL CORPORATION TAX—INTRODUCTION
      • CITY FINANCIAL CORPORATION TAX—BASIS AND RATE OF TAX
      • CITY FINANCIAL CORPORATION TAX—ALLOCATION
      • CITY FINANCIAL CORPORATION TAX—RETURNS—ESTIMATED TAX DECLARATION
    • New York City Unincorporated Business
      • PERSONS TAXABLE
      • EXEMPTION
      • BASIS OF TAX
      • ALLOCATION OF INCOME
      • RETURNS
      • ASSESSMENT OF TAX
      • INTEREST AND PENALTIES
    • New York City Sales and Use
      • FEDERAL CONSTITUTIONAL RESTRICTIONS
      • APPLICABILITY OF SALES AND USE TAX
      • PERSONS, ENTITIES AND ITEMS SUBJECT TO SALES AND USE TAXES
      • SERVICES SUBJECT TO SALES AND USE TAXES
    • New York City Personal Income
      • FEDERAL CONSTITUTIONAL RESTRICTIONS
      • STATE CONSTITUTIONAL RESTRICTIONS
      • TAXABILITY OF INDIVIDUALS, ESTATES, TRUSTS AND OTHER ENTITIES
      • INDIVIDUALS OR ENTITIES EXEMPT OR EXCLUDED
      • BASIS OF TAX (INCOME)
      • COMPUTATION OF TAXABLE INCOME—RESIDENT INDIVIDUALS
      • SPECIFIC ITEMS OF INCOME
      • STANDARD AND ITEMIZED DEDUCTIONS
      • COMPUTATION OF TAXABLE INCOME—NONRESIDENTS AND PART-YEAR RESIDENTS
      • RETURNS AND PAYMENT
      • TAX COLLECTION
      • TAXPAYER RIGHTS AND REMEDIES
    • New York City Property Taxes
      • TAXATION OF REAL PROPERTY GENERALLY
      • TAXPAYERS SUBJECT TO ASSESSMENT
      • VALUATION AND ASSESSMENT
      • REPORTS AND PAYMENT
      • TAX COLLECTION
      • TAXPAYER REMEDIES
    • New York City Public Utilities
      • NEW YORK CITY PUBLIC UTILITY TAX
      • BASES OF TAX
      • RATES OF TAX
      • RETURNS
      • ADMINISTRATIVE PROVISIONS
      • REVIEW—REFUND
    • New York City Commercial Rent
      • NEW YORK CITY COMMERCIAL RENT TAX
      • PERSONS LIABLE
      • BASIS OF TAX
      • RETURNS AND PAYMENTS
      • ASSESSMENT—COLLECTION—REFUND OR CREDIT
    • New York City Other Special Taxes
      • HOTEL ROOM OCCUPANCY TAX EXPLANATION
      • REAL PROPERTY TRANSFER TAX
      • PRIOR LAW—TAX ON COIN-OPERATED AMUSEMENT DEVICES—EXPLANATION
      • TAX ON COMMERCIAL AND PASSENGER TRANSPORTATION VEHICLES—EXPLANATION
      • CIGARETTE TAX—EXPLANATION
      • TAXICAB LICENSE TRANSFER TAX—EXPLANATION
      • RETAIL BEER, LIQUOR AND WINE LICENSE TAX—EXPLANATION
      • MORTGAGE RECORDING TAX—EXPLANATION
  • Statutes
    • N.Y. Constitution
      • Article III LEGISLATURE
      • Article IV EXECUTIVE
      • Article V OFFICERS AND CIVIL DEPARTMENTS
      • Article VIII LOCAL FINANCES
      • Article XIII PUBLIC OFFICERS
      • Article XVI TAXATION
      • Article XIX AMENDMENTS TO CONSTITUTION
    • N.Y. Aband. Prop. Law
      • Chapter 1 ABANDONED PROPERTY LAW
        • Article 1 SHORT TITLE; DECLARATION OF POLICY; DEFINITIONS.
        • Article 2 ESCHEAT OF REAL PROPERTY.
        • Article 3 UNCLAIMED PROPERTY HELD OR OWING BY BANKING ORGANIZATIONS
        • Article 4 UNCLAIMED DEPOSITS AND REFUNDS FOR UTILITY SERVICES
        • Article 5 UNCLAIMED PROPERTY HELD OR OWING FOR PAYMENT TO SECURITY HOLDERS
        • Article 5-A UNCLAIMED PROPERTY HELD BY BROKERS.
        • Article 6 UNCLAIMED OR UNKNOWN OWNER COURT FUNDS.
        • Article 7 UNCLAIMED LIFE INSURANCE FUNDS
        • Article 10 UNCLAIMED CONDEMNATION AWARDS
        • Article 12 ESCHEAT OF PROPERTY PAID OR DEPOSITED IN FEDERAL COURTS.
        • Article 12-A UNCLAIMED OR ABANDONED PROPERTY IN THE POSSESSION, CUSTODY OR CONTROL OF THE UNITED STATES OF AMERICA
        • Article 13 MISCELLANEOUS UNCLAIMED PROPERTY
        • Article 14 GENERAL PROVISIONS
        • Article 15 LAWS REPEALED; CONSTITUTIONALITY; EFFECTIVE DATE.
    • N.Y. Agric. & Mkts.Law
      • Chapter 69 AGRICULTURE AND MARKETS LAW
        • Article 4-B MILK SANITATION
        • Article 21 MILK CONTROL
        • Article 25AA AGRICULTURAL DISTRICTS
    • N.Y. Alco. Bev. Cont. Law
      • Chapter 3-B ALCOHOLIC BEVERAGE CONTROL LAW
        • Article 4 SPECIAL PROVISIONS RELATING TO ALCOHOL
        • Article 5 SPECIAL PROVISIONS RELATING TO LIQUOR
    • N.Y. Arts. & Cult. Aff. Law
      • Chapter 11-C ARTS AND CULTURAL AFFAIRS LAW
        • Title C TRANSACTIONS INVOLVING ARTISTS AND THEIR WORKS
          • Article 12 Artist-Art Merchant Relationships
    • N.Y. Banking Law
      • Article XI CREDIT UNIONS.
    • N.Y. Bus. Corp. Law
      • Chapter 4 BUSINESS CORPORATION LAW
        • Article 1 SHORT TITLE; DEFINITIONS; APPLICATION; CERTIFICATES; MISCELLANEOUS
        • Article 2 CORPORATE PURPOSES AND POWERS
        • Article 3 CORPORATE NAME AND SERVICE OF PROCESS
        • Article 4 FORMATION OF CORPORATIONS
        • Article 5 CORPORATE FINANCE
        • Article 8 AMENDMENTS AND CHANGES
        • Article 9 MERGER OR CONSOLIDATION; GUARANTEE; DISPOSITION OF ASSETS
        • Article 10 NON-JUDICIAL DISSOLUTION
        • Article 13 FOREIGN CORPORATIONS
        • Article 15 PROFESSIONAL SERVICE CORPORATIONS
    • N.Y. Canal Law
      • Chapter 5 CANAL LAW
        • Article 4 CANAL CONTRACTS
    • N.Y. Civ. Prac. Law and Rules
      • Chapter 8 CIVIL PRACTICE LAW AND RULES
        • Article 2 LIMITATIONS OF TIME
        • Article 52 ENFORCEMENT OF MONEY JUDGMENTS
        • Article 78 PROCEEDING AGAINST BODY OR OFFICES
    • N.Y. Coop. Corp. Law
      • Chapter 77 COOPERATIVE CORPORATIONS LAW
        • Article 5 MISCELLANEOUS PROVISIONS
    • N.Y. County Law
      • Chapter 11 COUNTY LAW
        • Article 4 BOARDS OF SUPERVISORS
        • Article 6 ENHANCED EMERGENCY TELEPHONE SYSTEM SURCHARGE
        • Article 6-A LOCAL ENHANCED WIRELESS 911 PROGRAM
        • Article 7 FINANCE
    • N.Y. Econ. Dev. Law
      • Chapter 15 ECONOMIC DEVELOPMENT LAW
        • Article 17 EXCELSIOR JOBS PROGRAM ACT
        • Article 18 ECONOMIC TRANSFORMATION AND FACILITY REDEVELOPMENT PROGRAM
        • Article 20 EMPIRE STATE JOBS RETENTION PROGRAM
    • N.Y. Educ. Law
      • Chapter 16 EDUCATION LAW
        • Title II SCHOOL DISTRICT ORGANIZATION
          • Article 51 City School Districts Of Cities With Less Than One Hundred Twenty-Five Thousand Inhabitants
          • Article 54 Elections to Increase Constitutional Tax Limitations of School Districts Coterminous with, Partly Within or Wholly Within Cities Having Less Than One Hundred Twenty-Five Thousand Inhabitants
        • Title VI SPECIAL SCHOOLS AND INSTRUCTION
          • Article 101 Private Trade And Correspondence Schools
    • N.Y. Energy Law
      • Chapter 17-A ENERGY LAW
        • Article 5 STATE ENERGY OFFICE; ORGANIZATION AND POWERS, FUNCTIONS AND DUTIES
    • N.Y. Envtl. Conserv. Law
      • Chapter 43-B ENVIRONMENTAL CONSERVATION LAW
        • Article 13 MARINE AND COASTAL RESOURCES
          • Title 3 Marine Fisheries
        • Article 27 COLLECTION, TREATMENT AND DISPOSAL OF REFUSE AND OTHER SOLID WASTE
          • Title 9 Industrial Hazardous Waste Management
          • Title 19 Waste Tire Management and Recycling
    • N.Y. Estates, Powers and Trusts
      • Chapter 17-B ESTATES, POWERS AND TRUSTS
        • Article 2 RULES GOVERNING DISPOSITIONS SUBJECT TO THIS LAW
          • Part 1 Substantive Rules Governing Dispositions
        • Article 11 FIDUCIARIES: POWERS, DUTIES AND LIMITATIONS; ACTIONS BY OR AGAINST IN REPRESENTATIVE OR INDIVIDUAL CAPACITIES
          • Part 1 Fiduciaries: Powers, Duties And Limitations
        • Article 11-A UNIFORM PRINCIPAL AND INCOME ACT
          • Part 5 Allocation Of Disbursements During Administration Of Trust
        • Article 13 OTHER PROVISIONS AFFECTING ESTATES
          • Part 3 Miscellaneous Provisions
    • N.Y. Exec. Law
      • Chapter 18 EXECUTIVE LAW
        • Article 6 DEPARTMENT OF STATE
        • Article 7 MISCELLANEOUS PROVISIONS
        • Article 8 DIVISION OF BUDGET
    • N.Y. Gen. Bus. Law
      • Chapter 20 OF THE CONSOLIDATED LAWS
        • Article 9-B USE OF NAMES AND SYMBOLS
        • Article 24-C TAX PREPARERS
        • Article 26 MISCELLANEOUS
    • N.Y. Gen. City Law
      • Chapter 21 GENERAL CITY LAW
        • Article 2-A POWER OF CITIES
    • N.Y. Gen. Mun. Law
      • Chapter 24 GENERAL MUNICIPAL LAW
        • Article 2 GENERAL MUNICIPAL FINANCES
        • Article 15-A MUNICIPAL URBAN RENEWAL AGENCIES, ORGANIZATION AND POWERS
        • Article 18-A INDUSTRIAL DEVELOPMENT
          • Title 1 Agencies, Organization And Powers
        • Article 18-B New York STATE EMPIRE ZONES
        • Article 18-C MUNICIPAL REDEVELOPMENT LAW
    • N.Y. High. Law
      • Chapter 25 HIGHWAY LAW
        • Article 3 STATE HIGHWAY LAW
    • N.Y. Ins. Law
      • Chapter 28 INSURANCE LAW
        • Article 11 LICENSING OF INSURERS.
        • Article 21 AGENTS, BROKERS, ADJUSTERS, CONSULTANTS AND INTERMEDIARIES
        • Article 59 RISK RETENTION GROUPS AND PURCHASING GROUPS
        • Article 62 NEW YORK INSURANCE EXCHANGE
        • Article 63 SPECIAL RISKS—FILING EXEMPTION
        • Article 67 NONPROFIT PROPERTY/CASUALTY INSURANCE COMPANIES
        • Article 70 CAPTIVE INSURANCE COMPANIES
        • Article 76 PROPERTY/CASUALTY SECURITY FUNDS
        • Article 77 THE LIFE INSURANCE COMPANY GUARANTY CORPORATION OF New York ACT
        • Article 91 TAXES AND FEES
    • N.Y. Lab. Law
      • Chapter 31 Of the Consolidated Laws
    • N.Y. Limited Liability Company Law
      • Chapter 34 LIMITED LIABILITY COMPANY LAW
        • Article 1 SHORT TITLE AND DEFINITIONS
        • Article 2 FORMATION
        • Article 3 SERVICE OF PROCESS
        • Article 4 MANAGEMENT BY MEMBERS OR MANAGERS
        • Article 5 CONTRIBUTIONS AND DISTRIBUTIONS
        • Article 6 MEMBERS AND MEMBERSHIP
        • Article 7 DISSOLUTION
        • Article 8 FOREIGN LIMITED LIABILITY COMPANIES
        • Article 10 MERGERS
        • Article 11 MISCELLANEOUS
        • Article 12 PROFESSIONAL SERVICE LIMITED LIABILITY COMPANIES
        • Article 13 FOREIGN PROFESSIONAL SERVICE LIMITED LIABILITY COMPANIES
        • Article 14 SAVINGS CLAUSES; EFFECTIVE DATES
    • N.Y. Mil. Law
      • Chapter 36 MILITARY LAW
        • Article 13 New York STATE SOLDIERS' AND SAILORS' CIVIL RELIEF ACT
    • N.Y. Nav. Law
      • Chapter 37 NAVIGATION LAW
        • Article 12 OIL SPILL PREVENTION, CONTROL AND COMPENSATION PART ONE — GENERAL PROVISIONS
          • Part 1 General Provisions
          • Part 2 Oil Spill Cleanup And Removal; Licenses
    • N.Y. Partnership Law
      • Chapter 39 PARTNERSHIP LAW
        • Article 3 RELATIONS OF PARTNERS TO PERSONS DEALING WITH THE PARTNERSHIP
        • Article 8-A REVISED LIMITED PARTNERSHIP ACT
        • Article 8-B REGISTERED LIMITED LIABILITY PARTNERSHIPS
    • N.Y. Penal Law
      • Chapter 40 PENAL LAW
        • Part 2 SENTENCES
          • Title E Sentences
            • Article 55 Classification And Designation Of Offenses
        • Part 3 SPECIFIC OFFENSES
          • Title K Offenses Involving Fraud
            • Article 175 Offenses Involving False Written Statements
          • Title L Offenses Against Public Administration
            • Article 195 Official Misconduct And Obstruction Of Public Servants Generally
    • N.Y. Priv. Hous. Fin. Law
      • Chapter 44B PRIVATE HOUSING FINANCE LAW
        • Article 2 LIMITED PROFIT HOUSING COMPANIES
        • Article 3 New York STATE HOUSING FINANCE AGENCY
        • Article 4 LIMITED DIVIDEND HOUSING COMPANIES
        • Article 5 REDEVELOPMENT COMPANIES
        • Article 6 URBAN REDEVELOPMENT CORPORATIONS
        • Article 6A COMMUNITY DEVELOPMMENT CORPORATIONS
        • Article 8 LOANS TO OWNERS OF EXISTING MULTIPLE DWELLINGS
        • Article 10 SALE OR LEASE OF PROJECTS
        • Article 11 HOUSING DEVELOPMENT FUND COMPANIES
        • Article 18-A LOW INCOME TURNKEY/ENHANCED HOUSING TRUST FUND PROGRAM
    • N.Y. Public Authorities Law
      • Chapter 43-A PUBLIC AUTHORITIES LAW
        • Article 5 PUBLIC UTILITY AUTHORITIES
          • Title 1-B North Country Power Authority
          • Title 3 Erie County Water Authority
          • Title 4 Suffolk County Water Authority
          • Title 5 Monroe County Water Authority
          • Title 11 Metropolitan Transportation Authority
        • Article 8 MISCELLANEOUS AUTHORITIES
          • Title 17 State Of New York Mortgage Agency Act
            • Part 1
          • Title 18 State Of New York Municipal Bond Bank Agency Act
          • Title 27-A Greater Rochester Sports Authority
          • Title 28-B Schenectady Metroplex Development Authority
          • Title 33 New York City Transitional Finance Authority
        • Article 10-A NEW YORK STATE SCIENCE AND TECHNOLOGY
          • Title 1 New York State Science And Technology Foundation
        • Article 10-D MISCELLANEOUS AUTHORITIES
          • Title 2 Buffalo Fiscal Stability Authority
          • Title 3 Erie County Fiscal Stability Authority
    • N.Y. Pub. Health Law
      • Chapter 45 PUBLIC HEALTH
        • Article 13-F REGULATION OF TOBACCO PRODUCTS AND HERBAL CIGARETTES; DISTRIBUTION TO MINORS
        • Article 28-A NURSING HOME COMPANIES
    • N.Y. Pub. Hous. Law
      • Chapter 44A CHAPTER FORTY-FOUR-A OF THE CONSOLIDATED LAWS
        • Article 2-A NEW YORK STATE LOW INCOME HOUSING TAX CREDIT PROGRAM
        • Article 3 MUNICIPAL HOUSING AUTHORITIES
        • Article 5 MUNICIPAL AID
        • Article 6 SPECIAL TAXES IN CITIES AND CERTAIN VILLAGES
        • Article 10 LOANS TO OWNERS OF EXISTING MULTIPLE DWELLINGS
        • Article 10-B WAR DEMOBILIZATION EMERGENCY HOUSING
    • N.Y. Pub. Serv. Law
      • Chapter 48 PUBLIC SERVICE LAW
        • Article 1 THE DEPARTMENT OF PUBLIC SERVICE
        • Article 5 PROVISIONS RELATING TO TELEGRAPH AND TELEPHONE LINES AND TO TELEPHONE AND TELEGRAPH CORPORATIONS
    • N.Y. Rac. Pari-Mut. Wag. & Breed. Law
      • Chapter 47-A RACING, PARI-MUTUEL WAGERING AND BREEDING LAW
        • Article 5 REGIONAL OFF-TRACK BETTING CORPORATIONS
    • N.Y. R.R. Law
      • Chapter 49 RAILROAD LAW
        • Article 2 ORGANIZATION, GENERAL POWERS AND LOCATION
        • Article 5 STREET SURFACE RAILROADS
        • Article 7 RAILROAD REDEVELOPMENT CORPORATIONS
    • N.Y. Real Prop. Law
      • Chapter 50 REAL PROPERTY
        • Article 7 LANDLORD AND TENANT
        • Article 9-B CONDOMINIUM ACT
        • Article 12-A REAL ESTATE BROKERS AND REAL ESTATE SALESMEN
    • N.Y. Real Prop. Tax Law
      • Chapter 50-A REAL PROPERTY TAX
        • Article 1 SHORT TITLE; DEFINITIONS
        • Article 2 STATE BOARD
        • Article 3 TAXABLE REAL PROPERTY AND STANDARD OF ASSESSMENT
          • Title 1 Assessment Of Real Property
          • Title 2 Assessors And Assessor Training
          • Title 3 Assessors And Assessor Training In Cities With A Population Of Five Million Or More
        • Article 4 EXEMPTIONS
          • Title 1 Public Property
          • Title 2 Private Property
          • Title 2-A Railroad Real Property Of Intrastate Railroad Companies
          • Title 2-B Railroad Real Property Of Interstate Railroad Companies
          • Title 2-C Tax Exemption For Certain Industrial And Commercial Properties In A City Of One Million Or More Persons
          • Title 2-D Tax Exemption And Deferral Of Tax Payments For Certain Industrial And Commercial Properties In A City Of One Million Or More Persons
          • Title 2-E Tax Exemption For Certain Construction Work On Mixed-Use Property In Cities Having A Population Of One Million Or More
          • Title 2-F Abatement of tax payments for certain industrial and commercial properties in a city of one million or more persons.
          • Title 3 Miscellaneous Provisions
          • Title 4 Tax Abatement For Certain Commercial Properties In A City Of One Million Or More Persons
          • Title 4-A Tax Abatement For Certain Commercial Properties In A City Of One Million Or More Persons
          • Title 4-B Green Roof Tax Abatement For Certain Properties In A City Of One Million Or More Persons
          • Title 4-C Solar Electric Generating System Tax Abatement For Certain Properties In A City Of One Million Or More Persons
        • Article 5 ASSESSMENT PROCEDURE
          • Title 1 General Provisions
          • Title 1-A Administrative Review Of Assessments
          • Title 2 Assessment And Taxation Of Certain State Lands
          • Title 3 Correction Of Assessment Rolls And Tax Rolls
          • Title 4 Miscellaneous Provisions
          • Title 4-A Assessment And Taxation Of Watershed Conservation Easements And Watershed Agricultural Easements Acquired By Or On Behalf Of The City Of New York For Watershed Protection Purposes
          • Title 5 Oil And Gas Economic Units
        • Article 6 ASSESSMENT OF SPECIAL FRANCHISES
        • Article 7 JUDICIAL REVIEW
          • Title 1 General Provisions
          • Title 1-A Special Proceeding For Small Claims Assessment Review
          • Title 2 Special Provisions Relating To Special Franchise Assessments
          • Title 3 Miscellaneous
        • Article 8 COUNTY EQUALIZATION
          • Title 1 County Equalization
          • Title 2 Alternative Method Of County Equalization
        • Article 9 LEVY AND COLLECTION OF TAXES
          • Title 1 Levy; Warrant; Lien Date
          • Title 1-A Demonstration Program For The Imposition Of Differential Tax Rates In The City Of Amsterdam
          • Title 2 Priority And Parity Of Tax Liens
          • Title 3 Collection Of Taxes; Return Of Collecting Officer
          • Title 3-A Real Property Tax Escrow Accounts
          • Title 4 Acceptance Of Taxes From Certain Loan Corporations
          • Title 4-A Optional Method Of Collection Of Taxes
          • Title 5 Provisions Of General Application; Miscellaneous
        • Article 10 ENFORCEMENT OF COLLECTION OF DELINQUENT TAXES [REPEALED]
        • Article 11 PROCEDURES FOR ENFORCEMENT OF COLLECTION OF DELINQUENT TAXES
          • Title 1 Short Title; Definitions; Application
          • Title 2 Redemption
          • Title 3 Foreclosure Of Tax Lien By Proceeding In Rem
          • Title 4 General Provisions
          • Title 5 Sales Of Delinquent Tax Liens
        • Article 12 STATE EQUALIZATION
          • Title 1 State Equalization Rates
          • Title 2 Special Equalization Rates
        • Article 12-A SPECIAL STATE EQUALIZATION RATIOS FOR COMPUTING CONSTITUTIONAL TAX AND DEBT LIMITATIONS FOR CITIES OF ONE HUNDRED TWENTY-FIVE THOUSAND OR MORE
        • Article 12-B SPECIAL STATE EQUALIZATION RATIOS FOR COMPUTING CONSTITUTIONAL DEBT LIMITATIONS FOR CITY SCHOOL DISTRICT
        • Article 13 SPECIAL PROVISIONS RELATING TO SCHOOL DISTRICTS
        • Article 14 SPECIAL PROVISIONS RELATING TO VILLAGES
          • Title 1 Assessments
          • Title 2 Levy And Collection Of Taxes
          • Title 3 Tax Sale Provisions [Repealed]
        • Article 15 SPECIAL PROVISIONS RELATING TO CERTAIN ASSESSING UNITS
        • Article 15-A COUNTY AND STATE ASSESSMENT SERVICES
          • Title 1 County Services To Cities And Towns
          • Title 2 Counties Having Power To Assess Property For Tax Purposes
          • Title 3 State Services To Counties, Cities, Towns and Villages
          • Title 4 Application Of Article; Adoption Of Local Laws
        • Article 15-B STATE AID FOR IMPROVED REAL PROPERTY TAX ADMINISTRATION
        • Article 15-C SYSTEMS OF REAL PROPERTY TAX ADMINISTRATION UTILIZING ELECTRONIC DATA PROCESSING
        • Article 17 TAXABLE STATUS OF REAL PROPERTY IN THE LOVE CANAL(Repealed)
        • Article 18 PRESERVATION OF CLASS SHARE OF TAXES IN MUNICIPAL CORPORATIONS EXCEPT COUNTIES WITHIN A CITY, INCLUDED WITHIN THE BOUNDARIES OF A SPECIAL ASSESSING UNIT AND LIMITATION ON INCREASES IN ASSESSMENTS THEREIN . . . . .
        • Article 19 PRESERVATION OF CLASS SHARE OF TAXES OTHER THAN IN SPECIAL ASSESSING UNITS
        • Article 20 CONSTRUCTION; LAWS REPEALED; EFFECTIVE DATE
    • N.Y. Second Class Cities Law
      • Chapter 53 SECOND CLASS CITITES LAW
        • Article 10 DEPARTMENT OF TAXATION AND ASSESSMENT
    • N.Y. State Adm. Proc. Act
      • Chapter 82 STATE ADMINISTRATIVE PROCEDURE ACT
        • Article 1 GENERAL PROVISIONS
        • Article 2 RULE MAKING
        • Article 3 ADJUDICATORY PROCEEDINGS
        • Article 4 LICENSES
        • Article 5 REPRESENTATION
    • N.Y. Surr. Ct. Proc. Act
      • Chapter 59-a SURROGATES'S COURT PROCEDURE ACT
        • Article 2 JURISDICTION AND POWER
        • Article 18 CLAIMS, PAYMENT OF DEBT AND FUNERAL EXPENSES
        • Article 20 PROCEEDING TO OPEN SAFE DEPOSIT BOX
        • Article 24 COURT FEES
    • N.Y. Tax Law
      • Chapter 60 TAX LAW
        • Article 1 SHORT TITLE; DEFINITIONS; MISCELLANEOUS
        • Article 8 DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
        • Article 9 CORPORATION TAX
        • Article 9-A FRANCHISE TAX ON BUSINESS CORPORATIONS
        • Article 9-B FRANCHISE TAX ON STATE BANKS, TRUST COMPANIES AND FINANCIAL CORPORATIONS AND TAX ON SAVINGS AND LOAN ASSOCIATIONS (REPEALED)
        • Article 9-C TAX ON NATIONAL BANKING ASSOCIATIONS AND CREDIT ASSOCIATIONS (REPEALED)
        • Article 10 TAXABLE TRANSFERS—RESIDENTS
        • Article 10-A TAXABLE TRANSFERS—NONRESIDENTS (REPEALED)
        • Article 10-B ESTATE TAX (REPEALED)
        • Article 10-C TAX ON ESTATES OF RESIDENTS AND NONRESIDENTS
        • Article 11 TAX ON MORTGAGES
        • Article 12 TAX ON TRANSFER OF STOCK AND OTHER CORPORATE CERTIFICATES
        • Article 12-A TAX ON GASOLINE AND SIMILAR MOTOR FUEL
        • Article 13 TAX ON UNRELATED BUSINESS INCOME
        • Article 13-A TAX ON PETROLEUM BUSINESSES
        • Article 15 [Repealed]
        • Article 18 TAXES ON ALCOHOLIC BEVERAGES
        • Article 18-A TAX ON BEVERAGE CONTAINERS
        • Article 19 BOXING AND WRESTLING EXHIBITIONS TAX
        • Article 20 TAX ON CIGARETTES AND TOBACCO PRODUCTS
        • Article 20-A CIGARETTE MARKETING STANDARDS
        • Article 21 HIGHWAY USE TAX
        • Article 21-A TAX ON FUEL USE
        • Article 22 PERSONAL INCOME TAX
          • Part I General
          • Part II Residents
          • Part III Nonresidents And Part-Year Residents
          • Part IV Returns And Payment Of Tax
          • Part V Withholding Of Tax
          • Part VI Procedure And Administration
        • Article 23 METROPOLITAN COMMUTER TRANSPORTATION MOBILITY TAX
        • Article 25 RECIPROCAL ENFORCEMENT OF TAX LIABILITIES
        • Article 26 ESTATE TAX
          • Part I Computation Of Tax
          • Part II Returns And Payment Of Tax
          • Part III Liens, Discharges And Surrogate's Court
          • Part IV Procedure And Administration
        • Article 26-A GIFT TAX
        • Article 26-B GENERATION-SKIPPING TRANSFER TAX
        • Article 27 CORPORATE TAX PROCEDURE AND ADMINISTRATION
        • Article 28 SALES AND COMPENSATING USE TAXES
          • Part I Definitions.
          • Part II Imposition Of Taxes
          • Part III Exemptions
          • Part IV Administrative Provisions
          • Part V Fee On Paging Devices
        • Article 28-A SPECIAL TAX ON PASSENGER CAR RENTALS
        • Article 28-B SIMPLIFIED SALES AND USE TAX ADMINISTRATION
        • Article 29 TAXES AUTHORIZED FOR CITIES, COUNTIES AND SCHOOL DISTRICTS
          • Part I Authority To Impose Taxes
            • Subpart A Taxes Administered By Cities, Counties And School Districts
            • Subpart B Taxes Administered by State Tax Commission
          • Part II Limitations On Authority And Exemptions
            • Subpart A General
            • Subpart B Taxes Administered by Cities, Counties and School Districts
            • Subpart C Taxes Administered by State Tax Commission
          • Part III Administrative Provisions
            • Subpart A Taxes Administered by Cities, Counties and School Districts
            • Subpart B Taxes Administered by Tax Commission
            • Subpart C Miscellaneous
          • Part IV Disposition Of Revenues
        • Article 29-A TAX ON MEDALLION TAXICAB TRIPS IN THE METROPOLITAN COMMUTER TRANSPORTATION DISTRICT
        • Article 30 CITY PERSONAL INCOME TAX
        • Article 30-A CITY INCOME TAX SURCHARGE
        • Article 30-B CITY EARNINGS TAX ON NONRESIDENTS
        • Article 31 REAL ESTATE TRANSFER TAX
        • Article 31-A TAX ON REAL PROPERTY TRANSFERS FOR TRANSPORTATION ASSISTANCE
        • Article 31-A-1 TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF RED HOOK
        • Article 31-A-2 TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF CHATHAM
        • Article 31-A-2 TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF FISHKILL
        • Article 31-A-2 TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF COLUMBIA
        • Article 31-A-3 TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF NORTHEAST
        • Article 31-B TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF BROOKHAVEN
        • Article 31-B-1 TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF ESSEX
        • Article 31-C TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF BROOME
        • Article 31-D TAX ON REAL ESTATE TRANSFERS IN TOWNS IN THE PECONIC BAY REGION (EFF. UNTIL DEC. 31, 2020)
        • Article 31-E TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF NASSAU
        • Article 31-F TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF WARWICK
        • Article 31-G TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF TOMPKINS
        • Article 32 FRANCHISE TAX ON BANKING CORPORATIONS
        • Article 33 FRANCHISE TAX ON INSURANCE CORPORATIONS
        • Article 33-A TAX ON INDEPENDENTLY PROCURED INSURANCE
        • Article 33-B TAX ON REAL ESTATE TRANSFERS IN TOWNS
        • Article 34 -NEW YORK STATE LOTTERY FOR EDUCATION
        • Article 36 COMPLIANCE AND ENFORCEMENT INITIATIVES
        • Article 37 CRIMES AND OTHER OFFENSES, SEIZURES AND FORFEITURES
          • Part I Definitions.
          • Part II Tax Fraud Acts and Penalties
          • Part II Other Taxes
          • Part IV Miscellaneous Crimes
          • Part V Procedural Provisions
          • Part VI Seizures And Forfeitures
        • Article 40 DIVISION OF TAX APPEALS
        • Article 41 TAXPAYERS' BILL OF RIGHTS
          • Part I Taxpayers' Rights
          • Part II Liens And Levies
          • Part III Proceedings By Taxpayers
    • N.Y. Town Law
      • Chapter 62 TOWN LAW
        • Article 2 CLASSIFICATION OF TOWNS
        • Article 3 TOWN OFFICERS, POWERS, DUTIES AND CONPENSATION
        • Article 8 FINANCES
    • N.Y. Transportation Corporations
      • Chapter 63 TRANSPORTATION CORPORATIONS LAW
        • Article 1 SHORT TITLE; CLASSIFICATION; INCORPORATION; APPLICATION
        • Article 2 GAS AND ELECTRIC CORPORATIONS
        • Article 3 TELEGRAPH AND TELEPHONE CORPORATIONS
        • Article 4 WATER-WORKS CORPORATIONS
        • Article 8 FREIGHT TERMINAL CORPORATIONS
    • N.Y. Unconsol. Law
      • Title 25 SPORTS
        • Chapter 1 BOXING AND WRESTLING
      • Title 27 TAXATION
        • Chapter 2 MORTGAGES ALREADY RECORDED—ADJUSTMENT OF UNPAID TAXES
    • N.Y. Veh. & Traf. Law
      • Chapter 71 VEHICLE AND TRAFFIC LAW
        • Title III SAFETY RESPONSIBILITY; FINANCIAL SECURITY; EQUIPMENT; INSPECTION; SIZE AND WEIGHT; AND OTHER PROVISIONS
          • Article 12 Other Provisions
        • Title IV REGISTRATION OF VEHICLES
          • Article 14 Registration Of Motor Vehicles
        • Title X UNIFORM VEHICLE CERTIFICATE OF TITLE ACT
          • Article 46 Uniform Vehicle Certificate Of Title Act
    • N.Y. Village Law
      • Chapter 64 VILLAGE LAW
        • Article 4 POWERS, DUTIES AND COMPENSATION OF OFFICERS
        • Article 5 FINANCES
        • Article 17 PROVISIONS APPLICABLE TO A VILLAGE EMBRACING THE ENTIRE TERRITORY OF A TOWN
        • Article 20 ACTIONS INVOLVING THE VILLAGE ORDINANCES
    • N.Y. Work. Comp. Law
      • Chapter 67 WORKERS' COMPENSATION
        • Article 6-A WORKERS' COMPENSATION SECURITY FUND
        • Article 8 ADMINISTRATION
        • Article 9 DISABILITY BENEFITS
    • L. 1942
      • (L. 1942, c. 812)
    • L. 1968
      • (L. 1968, c. 174, as amended)
    • L. 1980
      • (L. 1980, c. 693, as amended)
    • L. 2000
      • (L. 2000, c. 63, Pt. Y.)
    • L. 2001
      • L. 2001, c. 383, Pt. AA.)
    • L. 2002
      • L. 2002, c. 73.
      • L. 2002, c. 85, Pt Q.
      • L. 2002, c. 85, Pt. R.
    • L. 2005
      • L. 2005, c. 42
    • L. 2006
      • L. 2006, c. 425
    • L. 2007
      • L. 2007, c. 15
      • L. 2007, c. 289
    • L. 2011
      • L. 2011, 1st Ex. Sess., c. 56, Part F
      • L. 2011, 1st Ex. Sess., c. 56, Part G
      • L. 2011, 1st Ex. Sess., c. 56, Part H
    • NYC Administrative Code
      • Title 1 GENERAL PROVISIONS
        • Chapter 1 RULES OF CONSTITUTION
      • Title 11 TAXATION AND FINANCE
        • Chapter 1 DEPARTMENT OF FINANCE
        • Chapter 2 REAL PROPERTY ASSESSMENT, TAXATION AND CHARGES
          • Subchapter 1 Assessment On Real Property
          • Subchapter 2 Exemptions From Real Property Taxation
            • Part 1 Exemptions For Certain Residential Property
            • Part 2 Exemption For Certain Nonprofit Organizations
            • Part 3 Tax Exemption For Certain Industrial And Commercial Properties
            • Part 4 Tax Exemption And Deferral Of Tax Payment For Certain Industrial And Commercial
            • Part 5 Abatement Of Tax Payments For Certain Industrial And Commercial Properties
        • Chapter 3 TAX LIENS AND TAX SALES
        • Chapter 4 TAX LIEN FORECLOSURE BY ACTION IN REM
        • Chapter 5 CITY UNINCORPORATED BUSINESS INCOME TAX
        • Chapter 6 CITY BUSINESS TAXES
          • Subchapter 1 General Provisions
          • Subchapter 2 General Corporation Tax
          • Subchapter 3 Financial Corporation Tax
          • Subchapter 4 Transportation Corporation Tax
          • Subchapter 5 Corporate Tax Procedure And Administration
        • Chapter 7 COMMERCIAL RENT OR OCCUPANCY TAX
        • Chapter 8 TAX ON COMMERCIAL MOTOR VEHICLES AND MOTOR VEHICLES FOR TRANSPORTATION OF PASSENGERS
        • Chapter 9 TAX UPON FOREIGN AND ALIEN INSURERS
        • Chapter 10 OCCUPANCY TAX FOR LOW RENT HOUSING AND SLUM CLEARANCE
        • Chapter 11 UTILITY TAX
        • Chapter 12 HORSE RACE ADMISSIONS TAX
        • Chapter 13 CIGARETTE TAX
        • Chapter 14 TAX ON TRANSFER OF TAXICAB LICENSES
        • Chapter 15 (REPEALED) TAX ON COIN OPERATED AMUSEMENT DEVICES
        • Chapter 16 TAX ON CONTAINERS
        • Chapter 17 CITY PERSONAL INCOME TAX ON RESIDENTS
          • Subchapter 1 General
          • Subchapter 2 Residents
          • Subchapter 3 Returns And Payment Of Tax
          • Subchapter 4 Withholding Of Tax
          • Subchapter 5 Procedure And Administration
        • Chapter 19 EARNINGS TAX ON NONRESIDENTS
          • Subchapter 1 General
          • Subchapter 2 Returns And Payment Of Tax
          • Subchapter 3 Procedure And Administration
        • Chapter 20 SALES, EXCISE AND RELATED TAXES
          • Subchapter 1 General Sales And Compensating Use Taxes
          • Subchapter 2 Tax On Motor Fuel Containing Tetra Ethyl Lead
          • Subchapter 3 Sales Tax On Credit Services
          • Subchapter 4 Additional Parking Tax
          • Subchapter 5 Tax On Beer And Liquor
        • Chapter 21 REAL PROPERTY TRANSFER TAX
        • Chapter 22 TAX ON OWNERS OF MOTOR VEHICLES
        • Chapter 23-B WIRELESS COMMUNICATIONS SERVICE SURCHARGE
        • Chapter 24 TAX ON RETAIL LICENSEES OF THE STATE LIQUOR AUTHORITY
        • Chapter 25 TAX ON OCCUPANCY OF HOTEL ROOMS
        • Chapter 26 TAX ON MORTGAGES
        • Chapter 27 ANNUAL VAULT CHARGE
        • Chapter 40 CRIMES AND OTHER OFFENSES: SEIZURES AND FORFEITURES
      • Title 22 ECONOMIC AFFAIRS
        • Chapter 6 REBATES OF CHARGES FOR ENERGY
        • Chapter 6-A REBATE OF AMOUNT OF LOCAL SALES TAX PAID ON SALES OF ENERGY.
        • Chapter 6-B RELOCATION AND EMPLOYMENT. ASSISTANCE PROGRAM.
        • Chapter 6-C LOWER MANHATTAN RELOCATION AND. EMPLOYMENT ASSISTANCE PROGRAM.
        • Chapter 6-D INDUSTRIAL BUSINESS ZONES
        • Chapter 7 EMPIRE ZONES
      • Title 26 HOUSING AND BUILDINGS
        • Chapter 3 RENT CONTROL
    • NYC Charter
      • Chapter 2 COUNCIL
      • Chapter 5 COMPTROLLER
      • Chapter 6 EXPENSE BUDGET
      • Chapter 7 TAX APPEALS
      • Chapter 45 CITY ADMINISTRATIVE PROCEDURE ACT
      • Chapter 49 OFFICERS AND EMPLOYEES
      • Chapter 51 TRANSITORY PROVISIONS
      • Chapter 52 GENERAL PROVISIONS
      • Chapter 58 DEPARTMENT OF FINANCE
  • Regulations
    • NYCRR
      • Title 2 DEPARTMENT OF AUDIT AND CONTROL
        • Chapter IV MISCELLANEOUS RULES
          • Part 123 Forms And Procedures For The Reporting And Payment Of Abandoned Property
      • Title 5 DEPARTMENT OF ECONOMIC DEVELOPMENT
        • Chapter II ECONOMIC DEVELOPMENT ZONES.
          • Part 10 Definitions and Zone Designation Application Process.
          • Part 11 Certification of Business Enterprises.
          • Part 12 Record Keeping, Inspection and Audit.
          • Part 13 Procedures for Appealing a Denial of Certification Pursuant to Sections 11.5 and 11.8 of Part 11 of This Title and Revocation of Certification Pursuant to Sections 11.9(A) and 11.9(B) of Part 11 of This . . . . .
          • Part 14 Procedures for Appealing a Revocation of Certification Pursuant to Section 11.9(C) of Part 11 of This Title.
          • Part 15 Zone Capital Corporations.
          • Part 16 Zone Capital Credits.
        • Chapter XVII EMPIRE STATE FILM PRODUCTION TAX CREDIT PROGRAM
          • Part 170 Empire State Film Production Tax Credit Program
        • Chapter XVIII EMPIRE STATE COMMERCIAL PRODUCTION CREDIT PROGRAM
          • Part 180 Empire State Commercial Production Credit Program
        • Chapter XIX EXCELSIOR JOBS PROGRAM
          • Part 190 Purpose and Definitions
          • Part 191 Application and Review Process
          • Part 192 Claiming Credits
          • Part 193 Calculation of the Tax Credits
          • Part 194 Record Retention and Reporting Requirements
          • Part 195 Removal From Program
          • Part 196 Appeal Procedures
        • Chapter XX ECONOMIC TRANSFORMATION AND FACILITY REDEVELOPMENT PROGRAM
          • Part 200 Purpose and Definitions
          • Part 201 Application and Review Process
          • Part 202 Reporting requirements
          • Part 203 Removal from Program
          • Part 204 Appeal Procedures
        • Chapter XXI EMPIRE STATE JOBS RETENTION PROGRAM
          • Part 210 Purpose and Definitions
          • Part 211 Application and Review Process
          • Part 212 Claiming Credits
          • Part 213 Calculation of the Tax Credits
          • Part 214 Record Retention and Reporting Requirements
          • Part 215 Removal From Program
          • Part 216 Appeal Procedures
      • Title 6 DEPARTMENT OF ENVIRONMENTAL CONSERVATION
        • Chapter VII STATE AID
          • Subchapter B State Aid For Environmental Conservation Programs
            • Part 638 Green Building Tax Credit
      • Title 9 EXECUTIVE DEPARTMENT
        • Subtitle S DIVISION OF HOUSING AND COMMUNITY RENEWAL
          • Chapter XI Miscellaneous Provisions
            • Part 2656 Assessment Of Residential Real Property
        • Subtitle MM OFFICE OF HOMELAND SECURITY
          • Part 10000 Security Officer Training Tax Credit
      • Title 15 MOTOR VEHICLES
        • Chapter I REGULATIONS OF THE COMMISSIONER
          • Subchapter B Registration, Certificate Of Title, And Number Plates
            • Part 29 County Motor Vehicle Use Taxes
      • Title 20 DEPARTMENT OF TAXATION AND FINANCE
        • Chapter I FRANCHISE AND CERTAIN BUSINESS TAXES
          • Subchapter A Business Corporation Franchise Tax
            • Part 1 Imposition of Tax
            • Part 2 Accounting Periods and Methods
            • Part 3 Methods of Computing Tax
            • Part 4 Allocation
            • Part 5 Credits Against Tax
              • Subpart 5-1 (Repealed.)
              • Subpart 5-2 Investment Tax Credit
              • Subpart 5-3 Employment Incentive Tax Credit
              • Subpart 5-4 Security Training Tax Credit
              • Subpart 5-5 Security Training Tax Credit
              • Subpart 5-7 Credit For the Special Additional Mortgage Recording Tax
              • Subpart 5-8 Economic Development Zone Capital Tax Credit
              • Subpart 5-9 Empire Zone Wage Tax Credit
              • Subpart 5-10 Economic Development Zone Investment Tax Credit
              • Subpart 5-11 Economic Development Zone Employment Incentive Tax Credit
            • Part 6 Reports
            • Part 7 Payment of Tax, Declaration and Payment of Estimated Tax, and Collection
            • Part 8 Assessment, Revision, Refund and Review
            • Part 9 (Repealed) Penalties and Forfeitures
            • Part 11 Miscellaneous
          • Subchapter B Franchise Tax On Banking Corporations
            • Part 16 Imposition of Tax
            • Part 17 Accounting Periods And Methods
            • Part 18 Computation of Tax
            • Part 19 Allocation
            • Part 20 Credits Against Tax
            • Part 21 Returns
            • Part 22 Payment Of Tax And Declaration And Payment Of Estimated Tax
            • Part 23 Temporary Metropolitan Commuter Transportation District Tax Surcharge on Banking Corporations
          • Subchapter C Franchise Taxes on Insurance Corporations
            • Part 31 Returns
            • Part 32 Credits
            • Part 33 Combined Returns
          • Subchapter D Corporate Tax Procedure and Administration
            • Part 36 Erroneous Refund
            • Part 37 Miscellaneous
            • Part 38 Economic Development Zones—Special Rules
            • Part 39 Recordkeeping
          • Subchapter E Franchise Tax on Transportation and Transmission Corporations
            • Part 40 Temporary Metropolitan Transportation Business Tax Surcharge on Transportation and Transmission Corporations Pursuant to Section 183-A of The Tax Law
            • Part 41 Allocation of Gross Earnings by Telephone and Telegraph Corporations From Transmission Services
          • Subchapter F Tax On The Furnishing Of Utility Services
            • Part 44 Definition Of Utility
            • Part 45 Gross Income
            • Part 46 Gross Operating Income
            • Part 47 Records
            • Part 48 Returns and Payments
            • Part 49 Utility Rate Reduction and Credit
          • Subchapter G Stock Transfer Tax
            • Part 50 General Provisions
            • Part 51 Transfers
            • Part 52 Payment of Tax; Rebates
            • Part 53 Exemptions
            • Part 54 Exemption Certificates
            • Part 55 Registration of Nominees
            • Part 56 Cancelled Certificates
          • Subchapter H Alcoholic Beverage Tax
            • Part 60 Filing Requirements; Returns
            • Part 61 Records to be Kept
            • Part 62 Sales Without Tax
            • Part 63 Refunds
            • Part 64 Miscellaneous Provisions
            • Part 65 Requirement Of Invoices
            • Part 66 Examples of Applicability of The City Tax
            • Part 68 Special Rules for All Distributors of Liquors and All Transporters of Liquors
          • Subchapter I Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax
            • Article 1 Cigarette Tax
              • Part 70 Introduction and Definitions
              • Part 71 Agent's License
              • Part 72 Cigarette Wholesale Dealer's License
              • Part 73 Cigarette And Tobacco Products Retail Dealer And Vending Machine Registration
              • Part 74 Imposition of Cigarette Taxes
              • Part 75 Returns, Payments and Records to be Kept
              • Part 76 Exemptions From Tax
              • Part 77 Refunds and Redemptions of Unused Stamps
              • Part 78 Civil Penalties and Interest on Underpayments
              • Part 79 Miscellaneous Provisions
            • Article 2 Cigarette Marketing Standards
              • Part 80 Introduction and Definitions
              • Part 81 Registration Of Chain Stores
              • Part 82 Unlawful Acts
              • Part 83 Prima Facie Evidence of Intent
              • Part 84 Rebates and Concessions
              • Part 85 Remedies
              • Part 86 Determination of Cost
              • Part 87.1 Exceptions
              • Part 88 Miscellaneous Provisions
            • Article 3 Tobacco Products Tax
              • Part 89 Introduction And Definitions
              • Part 90 Wholesale Dealers
          • Subchapter J Taxes on Admissions to Race Meetings and On Pari-Mutuel Wagering
            • Part 95 Computation of Tax
            • Part 96 Duties of Licensee
            • Part 97 Frequency of Reports and Payments
        • Chapter II INCOME TAXES AND ESTATE TAXES
          • Subchapter A New York State Personal Income Tax Under Article 22 Of The Tax Law
            • Article 1 General
              • Part 101 Imposition Of Ordinary Tax
              • Part 102 Repealed
              • Part 103 Repealed
              • Part 105 Accounting Periods And Methods And Resident Defined
              • Part 106 Credits Against New York State Personal Income Tax
              • Part 107 Meaning Of Terms
            • Article 2 Residents
              • Part 111 New York Taxable Income of a Resident Individual
              • Part 112 New York Adjusted Gross Income of a Resident Individual
              • Part 113 New York Deduction of a Resident Individual
              • Part 114 New York Standard Deduction of a Resident Individual
              • Part 115 New York Itemized Deduction of a Resident Individual
              • Part 116 New York Exemptions of a Resident Individual
              • Part 117 Resident Partners
              • Part 118 New York Taxable Income of a Resident Estate or Trust
              • Part 119 New York Fiduciary Adjustment
              • Part 120 Resident Credits For Income Taxes of Another State, a Political Subdivision of Another State, the District of Columbia, or a Province of Canada
              • Part 121 Credit to Resident Beneficiary of Trust Receiving Accumulation Distribution
              • Part 122 New York State Minimum Taxable Income of Residents
              • Part 124 Computation of Separate Tax on the Ordinary Income Portion of Lump Sum Distributions Received by Resident Individuals, Estates and Trusts
            • Article 3 Nonresidents
              • Part 131 Repealed
              • Part 132 New York Adjusted Gross Income of a Nonresident Individual
              • Part 133 Repealed
              • Part 134 Repealed
              • Part 135 Repealed
              • Part 136 Repealed
              • Part 137 Nonresident Partners
              • Part 138 New York Taxable Income of a Nonresident Estate or Trust
              • Part 139 Share of a Nonresident Estate, Trust or Beneficiary in Income From New York State Sources
              • Part 140 Credit to Nonresident Beneficiary of Trust Receiving Accumulation Distribution
              • Part 141 New York State Minimum Taxable Income of Nonresidents
              • Part 142 Computation of Separate Tax on the Ordinary Income Portion of Lump Sum Distributions Received by Nonresident Individuals, Estates and Trusts
            • Article 4 New York State Income Tax Returns and Payment of Income Tax
              • Part 151 New York State Income Tax Returns and Liabilities
              • Part 152 Time And Place for Filing New York State Income Tax Returns and Payment of Income Tax
              • Part 153 Signing of New York State Income Tax Returns, Statements and Other Documents
              • Part 154 Change of Resident Status During Year
              • Part 157 Extensions of Time
              • Part 158 Requirements Concerning New York State Income Tax Returns, Notices, Records and Statements
              • Part 159 Report of Change in Federal Taxable Income, Items Of Tax Preference, Total Taxable Amount or Ordinary Income Portion of a Lump Sum Distribution, Income Tax Withholding, Disallowance of Refund Claim or . . . . .
              • Part 161 Change of Election
              • Part 163 Estimated Personal Income Tax Due Upon The Sale or Transfer of Real Property by a Nonresident Taxpayer
            • Article 5 Withholding of New York State Personal Income Tax
              • Part 171 Requirement of Withholding New York State Personal Income Tax From Wages
              • Part 172 New York State Information Statement for Employee
              • Part 173 Credit for New York State Personal Income Tax Withheld
              • Part 174 New York State Employer's Returns and Payment of Withheld New York State Personal Income Taxes
              • Part 175 Employer's Liability for Withheld New York State Personal Income Taxes
              • Part 176 Employer's Failure to Withhold New York State Personal Income Taxes
              • Part 177 Designation of Third Parties to Perform Acts Required of Employers
              • Part 178 Liability of Third Parties Paying or Providing for Wages
            • Article 6 Procedure and Administration
              • Part 185 Additions to Tax and Civil Penalties
            • Article 7 Miscellaneous
              • Part 200 Miscellaneous
              • Part 201 Verification of Income
          • Subchapter C City Of Yonkers Income Tax Surcharge On Residents
            • Part 250 Incorporation of Regulations of the State Tax Commission with Respect to Article 22 of the Tax Law
            • Part 251 Withholding of City of Yonkers Income Tax Surcharge
            • Part 252 Combined Returns and Statements and Single Payment of Total Amount of Taxes
            • Part 253 Change of Resident Status During Year
            • Part 254 Joint Collection and Enforcement Activity
          • Subchapter D City of Yonkers Earnings Tax on Nonresidents
            • Part 260 General
            • Part 261 Accounting Periods and Methods
            • Part 262 Allocation of Wages and Net Earnings from Self-Employment to the City of Yonkers
            • Part 263 Who Must File a City of Yonkers Earnings Tax Return
            • Part 264 Separate Returns of Nonresident Husband and Wife on a Single Form and Overpayment and Refund Shown Thereon
            • Part 265 Combined Returns and Statements and Single Payment of Total Amount of Taxes
            • Part 266 Change of Resident Status During Year
            • Part 267 Requirements Concerning City of Yonkers Earnings Tax Returns, Notices, Records and Statements
            • Part 268 Joint Collection and Enforcement Activity
            • Part 269 Withholding of City of Yonkers Earnings Tax on Nonresidents
            • Part 270 Incorporation of Certain Regulations of The State Tax Commission With Respect To Article 22 of The Tax Law
          • Subchapter E New York City Personal Income Tax on Residents
            • Part 290 Incorporation of Regulations of The State Tax Commission With Respect To Article 22 of The Tax Law
            • Part 291 Withholding of Tax
            • Part 292 Combined Returns and Statements and Single Payment of Total Amount of Taxes
            • Part 293 Joint Collection and Enforcement Activity
          • Subchapter F New York City Earnings Tax on Nonresidents
            • Part 295 Imposition of The New York City Earnings Tax on Nonresidents
            • Part 296 Withholding of Tax
            • Part 297 Combined Returns, Single Payments Returns and Payments of Tax
            • Part 298 Procedure and Administration
          • Subchapter G Estate Tax
            • Part 360 Tax Waivers and Certain Other Notice Requirements
            • Part 361 Lien of Tax
            • Part 362 Miscellaneous
            • Part 363 Audit Procedures
        • Chapter III FUEL AND CARRIER TAXES
          • Subchapter A Motor Fuel And Diesel Motor Fuel Tax
            • Article 1 Motor Fuel Tax
              • Part 410 Introduction And Definitions
              • Part 411 Distributors
              • Part 412 Imposition Of Tax
              • Part 413 Returns, Payment Of Tax And Records To Be Kept
              • Part 414 Exemptions From Tax
              • Part 415 Refunds, Credits And Reimbursements
              • Part 416 Civil Penalties And Interest On Underpayments
              • Part 417 Transportation Of Motor Fuel
              • Part 418 Storage Of Motor Fuel
              • Part 419 Miscellaneous Provisions
            • Article 2 Diesel Motor Fuel Tax
              • Part 420 Repealed
              • Part 421 Repealed
              • Part 422 Repealed
              • Part 423 Repealed
              • Part 430 Returns Of Distributors Of Kero-Jet Fuel Only
              • Part 435 Repealed
          • Subchapter B Petroleum Business Tax
            • Part 450 Petroleum Business Bond Or Other Security
          • Subchapter C Truck Mileage And Fuel Use Taxes
            • Article 1 Highway Use And Fuel Use Permits
              • Part 470 Vehicles Required To Have Permits
              • Part 471 Exemptions And Exclusions
              • Part 472 Maximum Gross Weight And Unloaded Weight
              • Part 473 Applications For Permits
              • Part 474 Permits, Plates And Stickers
              • Part 475 Denial, Suspension Or Revocation Of Permits
            • Article 2 Truck Mileage Tax
              • Part 480 Liability For Tax
              • Part 481 Computation Of Tax
              • Part 482 Exemptions
              • Part 483 Records
              • Part 484 Returns And Payment Of Tax
              • Part 485 Revision Of Returns And Judicial Review
              • Part 486 Tax Lien And Bonds
              • Part 487 Collection And Refund Of Taxes
              • Part 488 Civil Penalties And Interest On Underpayments
              • Part 489 Repealed
            • Article 3 Fuel Use Tax
              • Part 490 Introduction And Definitions
              • Part 491 Fuel Use Tax Licenses And Decals
              • Part 492 Computation Of The Fuel Use Tax
        • Chapter IV SALES AND USE AND OTHER MISCELLANEOUS TAXES
          • Subchapter A Sales And Use Taxes
            • Part 525 General
            • Part 526 Definitions
            • Part 527 Taxable Transactions
            • Part 528 Exemptions
            • Part 529 Exempt Organizations
            • Part 530 Amount to be Collected
            • Part 531 Compensating Use Tax
            • Part 532 Collection of Tax
            • Part 533 Vendors Obligations
            • Part 534 Refunds and Credits
            • Part 535 Assessment and Review
            • Part 536 Penalties And Interest
            • Part 537 Bulk Sales
            • Part 538 Special Rules for Vendors Making Sales of The Services of Parking, Garaging or Storing for Motor Vehicles in New York County (Manhattan)
            • Part 539 Vendor Registration
            • Part 540 Expiration Of Certificates Of Authority And Registration Renewals
            • Part 541 Contractors
            • Part 542 Industrial Development Agency or Authority Agent/ Project Operator Obligations
            • Part 544 Mobile Homes And Factory Manufactured Homes
            • Part 560 (Repealed)
            • Part 561 Motor Fuel
            • Part 562 Diesel Motor Fuel
            • Part 564 Prepayment of Sales Tax on Cigarettes
          • Subchapter B Real Estate Transfer Tax
            • Part 575 General Provisions
          • Subchapter C Tax On Lubricating Oil
            • Part 592 Repealed
            • Part 605 Repealed
          • Subchapter D Mortgage recording taxes
            • Part 640 Scope
            • Part 641 Definitions
            • Part 642 Imposition of Taxes
            • Part 643 Executory Contracts
            • Part 644 Exemptions
            • Part 645 Supplemental Mortgages
            • Part 646 Trust Mortgages
            • Part 647 Credit Line Mortgage
            • Part 648 Mortgages for Indefinite Amounts
            • Part 649 Taxes on Mortgages on Property Situated Partly Within and Partly Without The State
            • Part 650 Taxes on Instruments Not Recorded
            • Part 651 Credit Allowed for Mortgage Tax Paid to First Purchasers of Condominium Units
            • Part 652 Effect of Nonpayment of Taxes and Enforcement Procedures
            • Part 653 Interest and Penalties
            • Part 654 Refunds
            • Part 655 Special Additional Tax in The Metropolitan Commuter Transportation District and Erie County
            • Part 750 (EXPIRED)
        • Chapter V PUBLIC ACCESS TO RECORDS
          • Part 2370 Public Access To The Records Of The Department Of Taxation And Finance And The State Tax Commission
          • Part 2371 Access To and Correction or Amendment of Records of The Department of Taxation and Finance and The State Tax Commission Subject to The Personal Privacy Protection Law
        • Chapter VI COMMUNICATIONS OF THE DIVISION OF TAXATION OF THE DEPARTMENT OF TAXATION AND FINANCE
          • Part 2375 Communicating Tax Policy and Interpretations
          • Part 2376 Advisory Opinions of The Commissioner of Taxation and Finance
        • Chapter IX PROCEDURAL REGULATIONS
          • Part 2380 Wage reporting system
        • Chapter VIII REQUIREMENTS RELATING TO EDUCATION AID
          • Part 2385 Education Law Requirements
          • Part 2386 Temporary School District Address Review, Validation and Correction Process for Identified School Districts and Limited Review for Receiver Districts
        • Chapter IX PROCEDURAL REGULATIONS
          • Part 2390 Powers of Attorney
          • Part 2391 Service of Process
          • Part 2392 Reasonable Cause
          • Part 2393 Overpayment and Underpayment Rates of Interest
          • Part 2394 Prompt Hearing Procedure Regarding Predecision Warrants and Warrants Issued Pursuant to Jeopardy Assessments
          • Part 2395 Interest Rates Determined Under Section 924-A of The Real Property Tax Law
          • Part 2396 Electronic Filing and Funds Transfer Program for Certain Taxpayers Remitting Withholding Tax
          • Part 2397 Electronic Funds Transfer Program for Certain Taxpayers Remitting Taxes Under and Pursuant to The Authority of Articles 12-A, 13-A, 28 and 29 of The Tax Law
          • Part 2399 Mailing Rules and Legal Holidays
          • Part 2400 Action For Failure to Release a Lien
          • Part 2401 Postponement of Certain Deadlines for Taxpayers Affected by Declared Disasters
          • Part 2402 Taxpayer Record Retention Formats
          • Part 2500 New York Reportable Transactions
        • Chapter XI TAX APPEALS TRIBUNAL
          • Part 3000 Tax Appeals Tribunal Rules of Practice and Procedure
        • Chapter XII BUREAU OF CONCILIATION AND MEDIATION SERVICES
          • Part 4000 Procedural Rules
        • Chapter XIII COMPROMISES
          • Part 5000 Compromises Under Subdivision Eighteenth-A of Section 171 of The Tax Law
          • Part 5005 Compromises Under Subdivision Fifteenth of Section 171 of The Tax Law
        • Chapter XVI REAL PROPERTY TAX ADMINISTRATION
          • Part 8185 General Administration
            • Subpart 8185 Applicability
            • Subpart 8185-1 Definitions
            • Subpart 8185-2 Public Access to Records (Repealed)
            • Subpart 8185-3 Personal Records (Repealed)
            • Subpart 8185-4 Environmental Quality Review (Repealed)
            • Subpart 8185-5 Declaratory Rulings (Repealed)
            • Subpart 8185-6 Issuance of Certificates (Repealed)
          • Part 8186 State Equalization Rates, Ratios And Adjustments
            • Subpart 8186-1 General Provisions
            • Subpart 8186-2 State Equalization Rates
            • Subpart 8186-3 Special Equalization Rates and Changes in Level of Assessment for Assessments, Ceilings, Exemptions and Apportionment Purposes
            • Subpart 8186-4 County Equalization
            • Subpart 8186-5 Special Equalization Rates for Certain Parts of Cities and Towns
            • Subpart 8186-6 Special Equalization Rates for Certain School Districts
            • Subpart 8186-9 Adjusted Base Proportions for Special Assessing Units
            • Subpart 8186-10 Adjusted Base Proportions for Certain Approved Assessing Units
            • Subpart 8186-15 Complaint Review
            • Subpart 8186-24 1989 Market Value Survey Procedures
            • Subpart 8186-25 Market Value Update Survey Procedures Subsequent to the 1987 Survey
            • Subpart 8186-26 1992 Market Value Survey Procedures
          • Part 8187 Informational Hearings, Adjudicatory Proceedings And Review Proceedings
            • Subpart 8187-1 Adjudicatory Hearing Procedures
            • Subpart 8187-2 Review Of County Equalizations
            • Subpart 8187-3 Review of Local Disciplinary Actions (Repealed)
          • Part 8188 Minimum Qualification Standards, Training And Certification Of Local Assessment Administration Personnel
            • Subpart 8188-1 General Provisions
            • Subpart 8188-2 Assessors (Outside of New York City)
            • Subpart 8188-3 Candidates for Assessor
            • Subpart 8188-4 County Directors
            • Subpart 8188-5 Real Property Appraisers
            • Subpart 8188-6 Boards of Assessment Review
            • Subpart 8188-8 New York City Assessors
          • Part 8189 Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration
          • Part 8190 Assessment Rolls
            • Subpart 8190-1 Form and Preparation
            • Subpart 8190-2 Assessment Disclosure Notice
            • Subpart 8190-3 Systems of Real Property Tax Administration Utilizing Computers
          • Part 8191 Real Property Transfers
            • Subpart 8191-1 General Provisions
            • Subpart 8191-2 Form and Manner of Reporting Real Property Transfers
            • Subpart 8191-3 Residential Assessment Ratios
            • Subpart 8191-4 Verification of Sales for Use as Observations in the Measurement of Municipal Full Value
          • Part 8193 Assessor's Reports
            • Subpart 8193-3 Assessor's Report for Equalization Purposes and of Exempt Property for All Assessment Rolls Beginning With Those Filed in The Year 1984 (Repealed)
            • Subpart 8193-4 Assessor's Report for Equalization Purposes and of Exempt Property for All Assessment Rolls Required to Be Filed On or After January 1, 1996
          • Part 8194 Agricultural Assessments
          • Part 8195 Advisory Appraisals
            • Subpart 8195-1 County Advisory Appraisals
            • Subpart 8195-2 State Advisory Appraisals
          • Part 8196 Assessment of Oil and Gas Economic Units
          • Part 8197 Special Franchise Assessment
            • Subpart 8197-2 Reports
            • Subpart 8197-4 Determination of Special Franchise Assessments
            • Subpart 8197-5 Miscellaneous Provisions
          • Part 8199 Procedures For The Assessment Of Taxable State Lands
            • Subpart 8199-2 Acquisition and Disposition of State Lands
            • Subpart 8199-4 Assessment of Parcels of Taxable State Lands
            • Subpart 8199-5 Aggregate Additional Assessments
            • Subpart 8199-6 Supplemental and Transition Assessments
            • Subpart 8199-7 Approval and Certification of State Land Assessments
            • Subpart 8199-8 Conservation Easements
            • Subpart 8199-9 Assessment of Certain Parcels of State Land
          • Part 8200 Railroad Ceilings
            • Subpart 8200-1 General Provisions
            • Subpart 8200-2 Reports
            • Subpart 8200-3 Increased Depreciation
            • Subpart 8200-6 Determination of Railroad Ceilings
            • Subpart 8200-7 Miscellaneous Provisions
          • Part 8201 State Assistance For The Maintenance Of A System Of Improved Real Property Tax Administration
            • Subpart 8201-3 Assessment Rolls with Taxable Status Dates Occurring on or After March 1, 2010
    • RCNY
      • Title 19 DEPARTMENT OF FINANCE
        • Chapter 1 AMNESTY PROGRAM
        • Chapter 2 ANNUAL VAULT CHARGE
        • Chapter 3 BANKING CORPORATIONS
        • Chapter 4 CIGARETTE TAX
        • Chapter 5 COIN–OPERATED AMUSEMENT DEVICES TAX
        • Chapter 6 COMMERCIAL MOTOR VEHICLES
        • Chapter 7 COMMERCIAL RENT TAX
        • Chapter 11 GENERAL CORPORATION TAX
        • Chapter 12 HOTEL ROOM OCCUPANCY TAX
        • Chapter 13 TAX LIENS BY ACTION IN REM
        • Chapter 14 INDUSTRIAL AND COMMERCIAL INCENTIVE PROGRAM
        • Chapter 15 TREATMENT OF AN INTERNATIONAL BANKING FACILITY FOR PURPOSES OF THE FINANCIAL CORPORATION TAX
        • Chapter 16 LETTER RULINGS
        • Chapter 17 MAILING RULES FOR NEW YORK CITY INCOME AND EXCISE TAX
        • Chapter 19 PARKING TAX EXEMPTION
        • Chapter 21 PUBLICATION OF DECISIONS
        • Chapter 23 REAL PROPERTY TRANSFER TAX
        • Chapter 24 REFUNDS OF REAL PROPERTY TAXES
        • Chapter 25 RETAIL LICENSEES OF THE STATE LIQUOR AUTHORITY
        • Chapter 26 CREATION AND RETENTION OF BOOKS AND RECORDS
        • Chapter 27 PRACTICE AND PROCEDURE
        • Chapter 28 UNINCORPORATED BUSINESS TAX
        • Chapter 30 RELOCATION AND EMPLOYMENT ASSISTANCE PROGRAM
        • Chapter 31 ADJUDICATIONS
        • Chapter 32 CLAIMS AGAINST FIRE INSURANCE PROCEEDS
        • Chapter 33 FILING OF INCOME AND EXPENSE STATEMENT
        • Chapter 34 OFFERS–IN–COMPROMISE
        • Chapter 37 CHANGE OF TENTATIVE ASSESSMENT PURSUANT TO 1512 OF THE CITY CHARTER
        • Chapter 38 CONCILIATION BUREAU
        • Chapter 39 PARKING VIOLATIONS
        • Chapter 40 RULES RELATING TO THE SALE OF TAX LIENS
        • Chapter 41 (Repealed eff. 10-6-01.) RULES RELATING TO THE BURMA CLASSIFICATION OF BANKS
        • Chapter 43 PAYMENT OF REAL PROPERTY TAXES BY ELECTRONIC FUNDS TRANSFER
        • Chapter 44 PAYMENT OF REAL PROPERTY TAXES BY ELECTRONIC FUNDS TRANSFER.
        • Chapter 45 Rules Relating to Qualification as a Responsible Bidder
        • Chapter 46 THE REAL PROPERTY TAX SURCHARGE ON CERTAIN CLASS ONE PROPERTIES
        • Chapter 47 HORSE RACE ADMISSIONS TAX
        • Chapter 48 RULES RELATING TO THE BIOTECHNOLOGY CREDIT AGAINST UNINCORPORATED BUSINESS TAX AND GENERAL CORPORATION TAX
        • Chapter 49 RULES RELATING TO CHALLENGES TO THE VALIDITY OF REAL PROPERTY TAXES
      • Title 20 TAX APPEALS TRIBUNAL
        • Chapter 1 PRACTICE AND PROCEDURE
      • Title 21 TAX COMMISSION
        • Chapter 1 GENERAL
        • Chapter 2 REPRESENTATION
        • Chapter 3 APPLICATION
        • Chapter 4 REVIEW AND DETERMINATION
      • Title 43 MAYOR
        • Chapter 7 NEW YORK CITY MADE IN NEW YORK FILM PRODUCTION TAX CREDIT PROGRAM
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      • 1972
        • December
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      • 1971
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    • New York Recording Tax Bulletin
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    • New York Special Tax Department Notice
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    • New York Tax Guidance
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  • Index
    • Franchise
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    • New York City Commercial Rent
    • New York City Other Special Taxes
    • Limited Liability Companies
    • Partnerships
  • Statute History
    • N.Y. Constitution
      • Article III LEGISLATURE
      • Article V OFFICERS AND CIVIL DEPARTMENTS
      • Article VIII LOCAL FINANCES
    • N.Y. Aband. Prop. Law
      • Chapter 1 ABANDONED PROPERTY LAW
    • N.Y. Agric. & Mkts.Law
      • Chapter 69 AGRICULTURE AND MARKETS LAW
    • N.Y. Alco. Bev. Cont. Law
      • Chapter 3-B ALCOHOLIC BEVERAGE CONTROL LAW
    • N.Y. Arts. & Cult. Aff. Law
      • Chapter 11-C ARTS AND CULTURAL AFFAIRS LAW
    • N.Y. Bus. Corp. Law
      • Chapter 4 BUSINESS CORPORATION LAW
    • N.Y. Canal Law
      • Chapter 5 CANAL LAW
    • N.Y. Civ. Prac. Law and Rules
      • Chapter 8 CIVIL PRACTICE LAW AND RULES
    • N.Y. Coop. Corp. Law
      • Chapter 77 COOPERATIVE CORPORATIONS LAW
    • N.Y. County Law
      • Chapter 11 COUNTY LAW
    • N.Y. Econ. Dev. Law
      • Chapter 15 ECONOMIC DEVELOPMENT LAW
    • N.Y. Educ. Law
      • Chapter 16 EDUCATION LAW
    • N.Y. Energy Law
      • Chapter 17-A ENERGY LAW
    • N.Y. Envtl. Conserv. Law
      • Chapter 43-B ENVIRONMENTAL CONSERVATION LAW
    • N.Y. Estates, Powers and Trusts
      • Chapter 17-B ESTATES, POWERS AND TRUSTS
    • N.Y. Exec. Law
      • Chapter 18 EXECUTIVE LAW
    • N.Y. Gen. Bus. Law
      • Chapter 20 OF THE CONSOLIDATED LAWS
    • N.Y. Gen. City Law
      • Chapter 21 GENERAL CITY LAW
    • N.Y. Gen. Mun. Law
      • Chapter 24 GENERAL MUNICIPAL LAW
    • N.Y. High. Law
      • Chapter 25 HIGHWAY LAW
    • N.Y. Ins. Law
      • Chapter 28 INSURANCE LAW
    • N.Y. Limited Liability Company Law
      • Chapter 34 LIMITED LIABILITY COMPANY LAW
    • N.Y. Mil. Law
      • Chapter 36 MILITARY LAW
    • N.Y. Partnership Law
      • Chapter 39 PARTNERSHIP LAW
    • N.Y. Penal Law
      • Chapter 40 PENAL LAW
    • N.Y. Priv. Hous. Fin. Law
      • Chapter 44B PRIVATE HOUSING FINANCE LAW
    • N.Y. Public Authorities Law
      • Chapter 43-A PUBLIC AUTHORITIES LAW
    • N.Y. Pub. Health Law
      • Chapter 45 PUBLIC HEALTH
    • N.Y. Pub. Hous. Law
      • Chapter 44A CHAPTER FORTY-FOUR-A OF THE CONSOLIDATED LAWS
    • N.Y. Pub. Serv. Law
      • Chapter 48 PUBLIC SERVICE LAW
    • N.Y. Rac. Pari-Mut. Wag. & Breed. Law
      • Chapter 47-A RACING, PARI-MUTUEL WAGERING AND BREEDING LAW
    • N.Y. R.R. Law
      • Chapter 49 RAILROAD LAW
    • N.Y. Real Prop. Law
      • Chapter 50 REAL PROPERTY
    • N.Y. Real Prop. Tax Law
      • Chapter 50-A REAL PROPERTY TAX
    • N.Y. Second Class Cities Law
      • Chapter 53 SECOND CLASS CITITES LAW
    • N.Y. State Adm. Proc. Act
      • Chapter 82 STATE ADMINISTRATIVE PROCEDURE ACT
    • N.Y. Surr. Ct. Proc. Act
      • Chapter 59-a SURROGATES'S COURT PROCEDURE ACT
    • N.Y. Tax Law
      • Chapter 60 TAX LAW
    • N.Y. Town Law
      • Chapter 62 TOWN LAW
    • N.Y. Transportation Corporations
      • Chapter 63 TRANSPORTATION CORPORATIONS LAW
    • N.Y. Unconsol. Law
      • Title 25 SPORTS
    • N.Y. Veh. & Traf. Law
      • Chapter 71 VEHICLE AND TRAFFIC LAW
    • N.Y. Village Law
      • Chapter 64 VILLAGE LAW
    • N.Y. Work. Comp. Law
      • Chapter 67 WORKERS' COMPENSATION
    • L. 1942
      • (L. 1942, c. 812)
    • L. 1980
      • (L. 1980, c. 693, as amended)
    • L. 2011
      • L. 2011, 1st Ex. Sess., c. 56, Part F
      • L. 2011, 1st Ex. Sess., c. 56, Part G
    • NYC Administrative Code
      • Title 11 TAXATION AND FINANCE
      • Title 22 ECONOMIC AFFAIRS
      • Title 26 HOUSING AND BUILDINGS
    • NYC Charter
      • Chapter 58 DEPARTMENT OF FINANCE
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