Legislation

Search OpenLegislation Statutes

This entry was published on 2024-05-03
The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Specifying a milestone date will retrieve the most recent version of the location before that date.
CHAPTER 60
Tax
TAX LAW

LAWS 1909, CHAP. 62.
AN ACT in relation to taxation, constituting chapter sixty of the

consolidated laws.
Became a law February 17, 1909, with the approval of the Governor.

Passed, three-fifths being present.

The People of the State of New York, represented in Senate and
Assembly, do enact as follows:

CHAPTER 60 OF THE CONSOLIDATED LAWS

TAX LAW
Article 1. Short title; definitions; miscellaneous (§§ 1-49*2).

8. Department of taxation and finance; commissioner of

taxation and finance (§§ 170-180).

9. Corporation tax (§§ 182--207-b).

9-A. Franchise tax on business corporations

(§§ 208--219-a).

11. Tax on mortgages (§§ 250-267).

12. Tax on transfers of stock and other corporate

certificates (§§ 270--281-a).

12-A. Tax on gasoline and similar motor fuel

(§§ 282--289-f).

13. Tax on unrelated business income (§§ 290-296).

13-A. Tax on petroleum businesses (§§ 300-315).

14. Laws repealed; when to take effect (§§ 320-321).

18. Taxes on alcoholic beverages (§§ 420-445).

19. Boxing and wrestling exhibitions tax (§§ 451-456).

20. Tax on cigarettes and tobacco products

(§§ 470--482-a).

20-A. Cigarette marketing standards (§§ 483-489).

20-B. Excise tax on medical marihuana (§§ 490-491).

20-C. Excise tax on sale of opioids (§§ 497-499).

21. Highway use tax (§§ 501-515).

21-A. Tax on fuel use (§§ 521-528).

22. Personal income tax (§§ 601-699).

23. Metropolitan commuter transportation mobility tax

(§§ 800-807).

24. Employer compensation expense program (§§ 850-857).

24-A. Pass-through entity tax (§§ 860-866).

24-B. City pass-through entity tax (§§ 867-873).

25. Reciprocal enforcement of tax liabilities

(§§ 901-903).

26. Estate tax (§§ 951-999-a).

27. Corporate tax procedure and administration

(§§ 1080-1097).

28. Sales and compensating use taxes (§§ 1101-1150).

28-A. Special tax on passenger car rentals (§§ 1160-1167).

28-B. Simplified sales and use tax administration

(§§ 1170-1178).

28-C. Supplemental tax on vapor products (§§ 1180-1186).

28-D. Special tax on peer-to-peer car sharing (§§ 1190-1197).

29. Taxes authorized for cities, counties and school

districts (§§ 1201-1264).

29-A. Tax on medallion taxicab trips in the metropolitan

commuter transportation district (§§ 1280-1290).

29-B. State assessment fee on transportation network company

prearranged trips (§§ 1291-1298).

29-C. Congestion surcharge (§§ 1299--1299-I).

30. City personal income tax (§§ 1300-1313).

30-A. City income tax surcharge (§§ 1320-1333)

30-B. City earnings tax on nonresidents (§§ 1340-1343).

31. Real estate transfer tax (§§ 1400-1423).

31-A. Tax on real property transfers for transportation

assistance (§§ 1424-1437).

31-A-1. Tax on real estate transfers in the town of Red Hook

(§§ 1438-a--1438-p).

31-A-2. Tax on real estate transfers in the county of Columbia

(§§ 1439-a--1439-p).

31-A-2*2. Tax on real estate transfers in the town of Chatham

(§§ 1439-a*2--1439-p*2).

31-A-2*3. Tax on real estate transfers in the town of Fishkill

(§§ 1439-a*3--1439-p*3).

31-A-3. Tax on real estate transfers in the town of Northeast

(§§ 1439-aa--1439-pp).

31-B. Tax on real estate transfers in the town of Brookhaven

(§§ 1440--1448-f).

31-B-1. Tax on real estate transfers in the county of Essex

(§§ 1448-g--1448-v).

31-C. Tax on real estate transfers in the county of Broome

(§§ 1449-f--1449-u).

31-D. Tax on real estate transfers in towns in the Peconic

Bay Region (§§ 1449-aa--1449-pp).

31-E. Tax on real estate transfers in the county of Nassau

(§§ 1449-aaa--1449-ppp)

31-F. Tax on real estate transfers in the town of Warwick

(§§ 1449-aaaa--1449-pppp).

31-G. Tax on real estate transfers in the county of Tompkins

(§§ 1449-aaaaa--1449-ppppp).

31-H. Tax on real estate transfers in the county of Madison

(§§ 1449-aaaaaa--1449-pppppp).

31-I. Tax on real estate transfers in the county of Cortland

(§§ 1449-aaaaaaa--1449-ppppppp).

33. Franchise taxes on insurance corporations

(§§ 1500-1520).

33-A. Tax on independently procured insurance

(§§ 1550-1557).

33-B. Tax on real estate transfers in towns (§§ 1560-1573).

34. New York state lottery for education (§§ 1600-1620).

36. Compliance and enforcement initiatives (§§ 1700-1703).

37. Crimes and other offenses, seizures and forfeitures

(§§ 1800-1848).

40. Division of tax appeals (§§ 2000-2026).

41. Taxpayers' bill of rights (§§ 3000-3038).