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New York Laws
Chapter 60

Tax

Chapter 60 - TaxChapter 60 - Tax

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Tax

Article 1 - Short Title; Definitions; MiscellaneousSection 1 - Section 49*2

Article 11 - Tax on MortgagesSection 250 - Section 267

Article 12 - Tax on Transfers of Stock and Other Corporate CertificatesSection 270 - Section 281-A

Article 12-a - Tax on Gasoline and Similar Motor FuelSection 282 - Section 289-F

Article 13 - Tax on Unrelated Business IncomeSection 290 - Section 296

Article 13-a - Tax on Petroleum BusinessesSection 300 - Section 315

Article 14 - Laws Repealed; When to Take EffectSection 320 - Section 321

Article 18 - Taxes on Alcoholic BeveragesSection 420 - Section 445

Article 19 - Authorized Combative Sports TaxSection 451 - Section 456

Article 20 - Tax on Cigarettes and Tobacco ProductsSection 470 - Section 482-A

Article 20-a - Cigarette Marketing StandardsSection 483 - Section 489

Article 20-b - Excise Tax on Medical CannabisSection 490 - Section 491

Article 20-c - Tax on Adult-use Cannabis ProductsSection 492 - Section 496-E

Article 20-d - Excise Tax on Sale of OpioidsSection 497 - Section 499

Article 21 - Highway Use TaxSection 501 - Section 515

Article 21-a - Tax on Fuel UseSection 521 - Section 528

Article 22 - Personal Income TaxSection 601 - Section 699

Article 23 - Metropolitan Commuter Transportation Mobility TaxSection 800 - Section 807

Article 24 - Employer Compensation Expense ProgramSection 850 - Section 857

Article 24-a - Pass-through Entity TaxSection 860 - Section 866

Article 24-b - City Pass-through Entity TaxSection 867 - Section 873

Article 25 - Reciprocal Enforcement of Tax LiabilitiesSection 901 - Section 903

Article 26 - Estate TaxSection 951 - Section 999-A

Article 27 - Corporate Tax Procedure and AdministrationSection 1080 - Section 1097

Article 28 - Sales and Compensating Use TaxesSection 1101 - Section 1150

Article 28-a - Special Tax on Passenger Car RentalsSection 1160 - Section 1167

Article 28-b - Simplified Sales and Use Tax AdministrationSection 1170 - Section 1178

Article 28-c - Supplemental Tax on Vapor ProductsSection 1180 - Section 1186

Article 28-d - Special Tax on Peer-to-peer Car SharingSection 1190 - Section 1197

Article 29 - Taxes Authorized for Cities, Counties and School DistrictsSection 1200 - Section 1264

Article 29-a - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation DistrictSection 1280 - Section 1290

Article 29-b - State Assessment Fee on Transportation Network Company Prearranged TripsSection 1291 - Section 1298

Article 29-c - Congestion SurchargeSection 1299 - Section 1299-I

Article 30 - City Personal Income TaxSection 1300 - Section 1313

Article 30-a - City Income Tax SurchargeSection 1320 - Section 1333

Article 30-b - City Earnings Tax on NonresidentsSection 1340 - Section 1343

Article 31 - Real Estate Transfer TaxSection 1400 - Section 1423

Article 31-a - Tax on Real Property Transfers for Transportation AssistanceSection 1424 - Section 1437

Article 31-a-1 - Tax on Real Estate Transfers in the Town of Red HookSection 1438-A - Section 1438-P

Article 31-a-2 - Tax on Real Estate Transfers in the County of ColumbiaSection 1439-A - Section 1439-P

Article 31-a-2*2 - Tax on Real Estate Transfers in the Town of ChathamSection 1439-A*2 - Section 1439-P*2

Article 31-a-2*3 - Tax on Real Estate Transfers in the Town of FishkillSection 1439-A*3 - Section 1439-P*3

Article 31-a-3 - Tax on Real Estate Transfers in the Town of NortheastSection 1439-AA - Section 1439-PP

Article 31-a-4 - Tax on Real Estate Transfers in the Town of ChesterSection 1439-AAA - Section 1439-PPP

Article 31-a-4*2 - Tax on Real Estate Transfers in the Town of OrangetownSection 1439-AAA*2 - Section 1439-PPP*2

Article 31-b - Tax on Real Estate Transfers in the Town of BrookhavenSection 1440 - Section 1448-F

Article 31-b-1 - Tax on Real Estate Transfers in the County of EssexSection 1448-G - Section 1448-V

Article 31-c - Tax on Real Estate Transfers in the County of BroomeSection 1449-F - Section 1449-U

Article 31-d - Tax on Real Estate Transfers in Towns in the Peconic Bay RegionSection 1449-AA - Section 1449-PP

Article 31-e - Tax on Real Estate Transfers in the County of NassauSection 1449-AAA - Section 1449-PPP

Article 31-f - Tax on Real Estate Transfers in the Town of WarwickSection 1449-AAAA - Section 1449-PPPP

Article 31-g - Tax on Real Estate Transfers in the County of TompkinsSection 1449-AAAAA - Section 1449-PPPPP

Article 31-h - Tax on Real Estate Transfers in the County of MadisonSection 1449-AAAAAA - Section 1449-PPPPPP

Article 31-i - Tax on Real Estate Transfers in the County of CortlandSection 1449-AAAAAAA - Section 1449-PPPPPPP

Article 31-j - Tax on Real Estate Transfers in the Town of CopakeSection 1450-A - Section 1450-P

Article 33 - Franchise Taxes on Insurance CorporationsSection 1500 - Section 1520

Article 33-a - Tax on Independently Procured InsuranceSection 1550 - Section 1557

Article 33-b - Tax on Real Estate Transfers in TownsSection 1560 - Section 1573

Article 34 - New York State Lottery for EducationSection 1600 - Section 1620

Article 36 - Compliance and Enforcement InitiativesSection 1700 - Section 1703

Article 37 - Crimes and Other Offenses, Seizures and ForfeituresSection 1800 - Section 1848

Article 40 - Division of Tax AppealsSection 2000 - Section 2026

Article 41 - Taxpayers' Bill of RightsSection 3000 - Section 3038

Article 8 - Department of Taxation and Finance; Commissioner of Taxation and FinanceSection 170 - Section 180

Article 9 - Corporation TaxSection 182 - Section 207-B

Article 9-a - Franchise Tax on Business CorporationsSection 208 - Section 219-A