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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
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CHAPTER 60
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This entry was published on 2014-09-22
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ARTICLE 12
Tax On Transfers of Stock and Other Corporate Certificates
Tax (TAX) CHAPTER 60
SECTION 270
Amount of tax
SECTION 270-B
Exemption of certain transfers to legatees and others
SECTION 270-C
Transfers by operation of law; special exemptions
SECTION 270-D
Tax surcharge
SECTION 270-E
Maximum amounts of tax
SECTION 271
Stamps, how prepared and sold
SECTION 271-A
Sale of stamps
SECTION 272
Penalty for failure to pay tax; liability for tax of agent or broker
SECTION 273
Canceling stamps; penalty for failure
SECTION 274
Contracts for dies; expenses, how paid
SECTION 275
Illegal use of stamps; penalty
SECTION 275-A
Registration; penalty for failure
SECTION 276
Power of tax commission
SECTION 277
Penalties; how recovered
SECTION 278
Effect of failure to pay tax
SECTION 279
Application of taxes
SECTION 279-A
Determination of tax
SECTION 279-B
Warrant for the collection of taxes
SECTION 280
Refund of tax erroneously paid
SECTION 280-A
Rebate for stock transfer tax paid; penalty for false claims
SECTION 281
Statute of limitations not applicable
SECTION 281-A
Alternative method of collection
ARTICLE 12

TAX ON TRANSFERS OF STOCK AND

OTHER CORPORATE CERTIFICATES
Section 270. Amount of tax.

270-b. Exemption of certain transfers to legatees and others.

270-c. Transfers by operation of law; special exemptions.

270-d. Tax surcharge.

270-e. Maximum amounts of tax.

271. Stamps, how prepared and sold.

271-a. Sale of stamps.

272. Penalty for failure to pay tax; liability for tax of

agent or broker.

273. Canceling stamps; penalty for failure.

274. Contracts for dies; expenses, how paid.

275. Illegal use of stamps; penalty.

275-a. Registration; penalty for failure.

276. Power of tax commission.

277. Penalties; how recovered.

278. Effect of failure to pay tax.

279. Application of taxes.

279-a. Determination of tax.

279-b. Warrant for the collection of taxes.

280. Refund of tax erroneously paid.

280-a. Rebate for stock transfer tax paid; penalty for false

claims.

281. Statute of limitations not applicable.

281-a. Alternative method of collection.