There is a newer version of the New York Consolidated Laws
2006 New York Code - Tax
Article 1 - (1 - 28*2) SHORT TITLE; DEFINITIONS; MISCELLANEOUSArticle 8 - (170 - 179) DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
Article 9 - (180 - 207-B) CORPORATION TAX
Article 9-A - (208 - 219-A) FRANCHISE TAX ON BUSINESS CORPORATIONS
Article 11 - (250 - 267) TAX ON MORTGAGES
Article 12 - (270 - 281-A) TAX ON TRANSFERS OF STOCK AND OTHER CORPORATE CERTIFICATES
Article 12-A - (282 - 289-F) TAX ON GASOLINE AND SIMILAR MOTOR FUEL
Article 13 - (290 - 296) TAX ON UNRELATED BUSINESS INCOME
Article 13-A - (300 - 315) TAX ON PETROLEUM BUSINESSES
Article 14 - (320 - 321) LAWS REPEALED; WHEN TO TAKE EFFECT
Article 18 - (420 - 445) TAXES ON ALCOHOLIC BEVERAGES
Article 19 - (451 - 456) BOXING AND WRESTLING EXHIBITIONS TAX
Article 20 - (470 - 482-A) TAX ON CIGARETTES AND TOBACCO PRODUCTS
Article 20-A - (483 - 489) CIGARETTE MARKETING STANDARDS
Article 21 - (501 - 515) HIGHWAY USE TAX
Article 21-A - (521 - 528) TAX ON FUEL USE
Article 22 - PERSONAL INCOME TAX
Part 1 - (601 - 607) GENERAL
Part 2 - (611 - 630-A) RESIDENTS
Part 3 - (631 - 641) NONRESIDENTS AND PART-YEAR RESIDENTS
Part 4 - (651 - 663) RETURNS AND PAYMENT OF TAX
Part 5 - (671 - 678) WITHHOLDING OF TAX
Part 6 - (681 - 699) PROCEDURE AND ADMINISTRATION
Article 25 - (901 - 903) RECIPROCAL ENFORCEMENT OF TAX LIABILITIES
Article 26 - ESTATE TAX
Part 1 - (951 - 961) COMPUTATION OF TAX
Part 2 - (971 - 980) RETURNS AND PAYMENT OF TAX
Part 3 - (981 - 983) Liens, Discharges and Surrogate's Court
Part 4 - (990 - 999) PROCEDURE AND ADMINISTRATION
Article 26-B - (1020 - 1025) GENERATION-SKIPPING TRANSFER TAX
Article 27 - (1080 - 1097) CORPORATE TAX PROCEDURE AND ADMINISTRATION
Article 28 - SALES AND COMPENSATING USE TAXES
Part 1 - (1101 - 1104) DEFINITIONS
Part 2 - (1105 - 1112) IMPOSITION OF TAXES
Part 3 - (1115 - 1122) EXEMPTIONS
Part 4 - (1131 - 1148) ADMINISTRATIVE PROVISIONS
Part 5 - (1150) FEE ON PAGING DEVICES
Article 28-A - (1160 - 1167) SPECIAL TAX ON PASSENGER CAR RENTALS
Article 28-B - (1170 - 1178) SIMPLIFIED SALES AND USE TAX ADMINISTRATION
Article 29 - TAXES AUTHORIZED FOR CITIES, COUNTIES AND SCHOOL DISTRICTS
Part 1 - AUTHORITY TO IMPOSE TAXES
Sub Part A - (1201 - 1205) TAXES ADMINISTERED BY CITIES, COUNTIES AND SCHOOL DISTRICTS
Sub Part B - (1210 - 1218) TAXES ADMINISTERED BY STATE TAX COMMISSION
Part 2 - LIMITATIONS ON AUTHORITY AND EXEMPTIONS
Sub Part A - (1220 - 1224) GENERAL
Sub Part B - (1230 - 1231) TAXES ADMINISTERED BY CITIES, COUNTIES AND SCHOOL DISTRICTS
Sub Part C - (1235) TAXES ADMINISTERED BY STATE TAX COMMISSION
Part 3 - ADMINISTRATIVE PROVISIONS
Sub Part A - (1240 - 1243) TAXES ADMINISTERED BY CITIES, COUNTIES AND SCHOOL DISTRICTS
Sub Part B - (1250 - 1254) TAXES ADMINISTERED BY TAX COMMISSION
Sub Part C - (1256 - 1257) MISCELLANEOUS
Part 4 - (1260 - 1263) DISPOSITION OF REVENUES
Article 30 - (1300 - 1313) CITY PERSONAL INCOME TAX
Article 30-A - (1320 - 1333) CITY INCOME TAX SURCHARGE
Article 30-B - (1340 - 1343) CITY EARNINGS TAX ON NONRESIDENTS
Article 31 - (1400 - 1421) REAL ESTATE TRANSFER TAX
Article 31-A - (1424 - 1436) TAX ON REAL PROPERTY TRANSFERS FOR TRANSPORTATION ASSISTANCE
Article 31-B - (1440 - 1448-F) TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF BROOKHAVEN
Repeal Date: 12/31/2025
Article 31-C - (1449-F - 1449-T) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF BROOME
Article 31-D - (1449-AA - 1449-OO) TAX ON REAL ESTATE TRANSFERS IN TOWNS IN THE PECONIC BAY REGION
Repeal Date: 12/31/2020
Article 31-E - (1449-AAA - 1449-OOO) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF NASSAU
Article 31-F - (1449-AAAA - 1449-OOOO) TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF WARWICK
Repeal Date: 12/31/2025
Article 32 - (1450 - 1468) Franchise Tax on Banking Corporations
Article 33 - (1500 - 1520) FRANCHISE TAXES ON INSURANCE CORPORATIONS
Article 33-A - (1550 - 1557) TAX ON INDEPENDENTLY PROCURED INSURANCE
Article 34 - (1600 - 1620) NEW YORK STATE LOTTERY FOR EDUCATION
Article 37 - CRIMES AND OTHER OFFENSES, SEIZURES AND FORFEITURES
Part 1 - (1800) DEFINITIONS
Part 2 - (1801 - 1810) INCOME, EARNINGS AND CORPORATE TAXES
Part 3 - (1811 - 1820) OTHER TAXES
Part 4 - (1825 - 1830) MISCELLANEOUS CRIMES
Part 5 - (1838 - 1839) PROCEDURAL PROVISIONS
Part 6 - (1845 - 1848) SEIZURES AND FORFEITURES
Article 40 - (2000 - 2026) DIVISION OF TAX APPEALS
Article 41 - TAXPAYERS' BILL OF RIGHTS
Part 1 - (3000 - 3012) TAXPAYERS' RIGHTS
Part 2 - (3016 - 3022) LIENS AND LEVIES
Part 3 - (3030 - 3038) PROCEEDINGS BY TAXPAYERS
Disclaimer: These codes may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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