New York · statute · N.Y. Tax Law · 1,534 active provisions
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 6…
ARTICLE 1 SHORT TITLE; DEFINITIONS; MISCELLANEOUS Section 1. Short title. 2. Definitions. 3. Exemption from certain taxes granted to certain corporations engaged in the operation of vessels in foreign commerce. 4. Exemption from certain excise and sales taxes granted to the United Nations. 5. Obtaining and furnishing t…
§ 1. Short title. This chapter shall be known as the "Tax Law."
§ 2. Definitions. 1. Unless otherwise expressly stated or unless the context or subject matter otherwise requires, "tax department" or "department", as used in this chapter, means the department of taxation and finance, "commissioner" means the commissioner of taxation and finance or his delegate, and "tax commission"…
§ 3. Exemption from certain taxes granted to certain corporations engaged in the operation of vessels in foreign commerce. All corporations incorporated under the laws of the state of New York, exclusively engaged in the operation of vessels in foreign commerce, are exempted from all taxation in this state, for state a…
§ 4. Exemption from certain excise and sales taxes granted to the United Nations. Excise and sales taxes imposed by the state upon the sale of tangible personal property shall not be exacted or required to be paid by the United Nations upon and with respect to any sale of tangible personal property hereafter made, prov…
§ 5. Obtaining and furnishing taxpayer identification information. 1. Definitions. For purposes of this section, the following terms shall mean: (a) "License" shall include the whole or part of any covered agency permit, certificate, approval, registration, charter or similar form of permission to engage in a professio…
§ 5-a. Certification of registration to collect sales and compensating use taxes by certain contractors, affiliates and subcontractors. 1. For purposes of this section, the following terms shall have the specified meanings: (a) "Affiliate" means a person which directly, indirectly or constructively (1) controls another…
§ 6. Filing of electronic warrants and warrant-related records in the department of state. 1. Notwithstanding any provision of this chapter or a related statute to the contrary, all warrants and warrant-related records issued by the department shall be filed electronically by the department in the department of state.…
§ 7. Inapplicability of certain money judgment enforcement procedures.--Notwithstanding any provision in article fifty-two of the civil practice law and rules or any other provision of law to the contrary, the procedures in such article for the enforcement of money judgments shall not apply to the tax commission, any o…
§ 8. Exemption from taxes granted to REMICs. An entity that is treated for federal income tax purposes as a real estate mortgage investment conduit, hereinafter referred to as a REMIC, as such term is defined in section 860D of the internal revenue code, shall be exempt from all taxation imposed or authorized under thi…
§ 9. Electronic funds transfer by certain taxpayers remitting withholding taxes. (a) Definitions. For the purposes of this section: (1) The term "commissioner" means the commissioner of taxation and finance. (2) The term "educational organization" means a higher educational institution which (A) is authorized by the Ne…
§ 10. Electronic funds transfer by certain taxpayers remitting sales and compensating use taxes, prepaid sales and compensating use taxes on motor fuel and diesel motor fuel, and motor fuel and petroleum business taxes. (a) Definitions. For purposes of this section: (1) The term "commissioner" means the commissioner of…
§ 11. Certified capital companies. (a) Definitions. For the purpose of this section the following terms shall mean: (1) "Certification date" - the date on which a certified capital company is so designated by the department for a specific certified capital company program. (2) "Certified capital" - an investment of cas…
§ 12. Internet; advertising, vendor status, nexus. (a) For purposes of subdivision (b) of this section, the term "person" shall mean a corporation, joint stock company or association, insurance corporation, or banking corporation, as such terms are defined in section one hundred eighty-three, one hundred eighty-four, o…
§ 13. (a) Exemption from taxation for victims or targets of Nazi persecution. Notwithstanding any provision of law to the contrary, amounts received (including accumulated interest) by victims or targets of Nazi persecution from an eligible settlement fund, or from an eligible grantor trust established for the benefit…
§ 14. Empire zones program. (a) Qualified empire zone enterprise. A business enterprise which is certified under article eighteen-B of the general municipal law and meets the employment test shall be a "qualified empire zone enterprise": (1) except as provided in paragraphs one-a and one-b of this subdivision, for purp…
* § 14-a. IMB credit for energy taxes. (a) Allowance of credit. A taxpayer which is an industrial or manufacturing business (IMB), or which is a sole proprietor of an IMB or a member of a partnership which is an IMB, and which is subject to tax under article nine-A or twenty-two of this chapter, shall be allowed a cred…
§ 15. QEZE credit for real property taxes. (a) Allowance of credit. A taxpayer which is a qualified empire zone enterprise (QEZE), or which is a sole proprietor of a QEZE or a member of a partnership which is a QEZE, and which is subject to tax under article nine-A, twenty-two or thirty-three of this chapter, shall be…
§ 16. QEZE tax reduction credit. (a) Allowance of credit. A taxpayer which is a qualified empire zone enterprise (QEZE), or which is a sole proprietor of a QEZE or a member of a partnership which is a QEZE, and which is subject to tax under article nine-A, twenty-two or thirty-three of this chapter, shall be allowed a…
§ 17. Empire zones tax benefits report. (a) The department of taxation and finance must publish an empire zones tax benefits report annually by June thirtieth. The first report must be published by June thirtieth, two thousand eleven. (b) (1) The empire zones tax benefits report must contain the following information a…
§ 18. Low-income housing credit. (a) Allowance of credit. A taxpayer subject to tax under article nine-A, twenty-two or thirty-three of this chapter shall be allowed a credit against such tax, pursuant to the provisions referenced in subdivision (d) of this section, with respect to the ownership of eligible low-income…
§ 19. Green building credit. (a) Allowance of credit. (1) General. (A) Green building credit. A taxpayer subject to tax under article nine, nine-A, twenty-two or thirty-three of this chapter shall be allowed a green building credit against such tax, pursuant to the provisions referenced in subdivision (f) of this secti…
§ 20. Credit for transportation improvement contributions. (a) Allowance of credit. For taxable years beginning before January first, two thousand nine, a taxpayer subject to tax under article nine, nine-A, twenty-two, thirty-two or thirty-three of this chapter shall be allowed a credit against such tax, pursuant to th…
* § 21. Brownfield redevelopment tax credit. (a) Allowance of credit. (1) General. A taxpayer subject to tax under article nine, nine-A, twenty-two or thirty-three of this chapter shall be allowed a credit against such tax, pursuant to the provisions referenced in subdivision (f) of this section. Such credit shall be a…