2025 New York Laws
TAX - Tax

• Article 1 - Short Title; Definitions; Miscellaneous (1 - 49*2)
• Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance (170 - 180)
• Article 9 - Corporation Tax (182 - 207-B)
• Article 9-A - Franchise Tax on Business Corporations (208 - 219-A)
• Article 11 - Tax on Mortgages (250 - 267)
• Article 12 - Tax on Transfers of Stock and Other Corporate Certificates (270 - 281-A)
• Article 12-A - Tax on Gasoline and Similar Motor Fuel (282 - 289-F)
• Article 13 - Tax on Unrelated Business Income (290 - 296)
• Article 13-A - Tax on Petroleum Businesses (300 - 315)
• Article 14 - Laws Repealed; When to Take Effect (320 - 321)
• Article 18 - Taxes on Alcoholic Beverages (420 - 445)
• Article 19 - Authorized Combative Sports Tax (451 - 456)
• Article 20 - Tax on Cigarettes and Tobacco Products (470 - 482-A)
• Article 20-A - Cigarette Marketing Standards (483 - 489)
• Article 20-B - Excise Tax on Medical Cannabis (490 - 491)

Repeal Date: 07/05/2028

• Article 20-C - Tax on Adult-Use Cannabis Products (492 - 496-E)
• Article 20-D - Excise Tax on Sale of Opioids (497 - 499)
• Article 21 - Highway Use Tax (501 - 515)
• Article 21-A - Tax on Fuel Use (521 - 528)
• Article 22 - Personal Income Tax
• Article 23 - Metropolitan Commuter Transportation Mobility Tax (800 - 807)
• Article 24 - Employer Compensation Expense Program (850 - 857)
• Article 24-A - Pass-Through Entity Tax (860 - 866)
• Article 24-B - City Pass-Through Entity Tax (867 - 873)
• Article 25 - Reciprocal Enforcement of Tax Liabilities (901 - 903)
• Article 26 - Estate Tax
• Article 27 - Corporate Tax Procedure and Administration (1080 - 1097)
• Article 28 - Sales and Compensating Use Taxes
• Article 28-A - Special Tax on Passenger Car Rentals (1160 - 1167)
• Article 28-B - Simplified Sales and Use Tax Administration (1170 - 1178)
• Article 28-C - Supplemental Tax on Vapor Products (1180 - 1186)
• Article 28-D - Special Tax on Peer-to-Peer Car Sharing (1190 - 1197)
• Article 29 - Taxes Authorized for Cities, Counties and School Districts
• Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District (1280 - 1290)
• Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips (1291 - 1298)
• Article 29-C - Congestion Surcharge (1299 - 1299-I)
• Article 30 - City Personal Income Tax (1300 - 1313)
• Article 30-A - City Income Tax Surcharge (1320 - 1333)
• Article 30-B - City Earnings Tax on Nonresidents (1340 - 1343)
• Article 31 - Real Estate Transfer Tax (1400 - 1423)
• Article 31-A - Tax on Real Property Transfers for Transportation Assistance (1424 - 1437)
• Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook (1438-A - 1438-P)

Repeal Date: 12/31/2026

• Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia (1439-A - 1439-P)

Repeal Date: 12/31/2027

• Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham (1439-A*2 - 1439-P*2)
• Article 31A2*3 - Tax on Real Estate Transfers in the Town of Fishkill (1439-A*3 - 1439-P*3)
• Article 31-A-3 - Tax on Real Estate Transfers in the Town of Northeast (1439-AA - 1439-PP)

Repeal Date: 12/31/2028

• Article 31-A-4 - Tax on Real Estate Transfers in the Town of Chester (1439-AAA - 1439-PPP)

Effective Date: 01/14/2026

• Article 31A4*2 - Tax on Real Estate Transfers in the Town of Orangetown (1439-AAA*2 - 1439-PPP*2)

Effective Date: 02/19/2026

• Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven (1440 - 1448-F)
• Article 33 - Franchise Taxes on Insurance Corporations (1500 - 1520)
• Article 33-A - Tax on Independently Procured Insurance (1550 - 1557)
• Article 33-B - Tax on Real Estate Tranfers in Towns (1560 - 1573)
• Article 34 - New York State Lottery for Education (1600 - 1620)
• Article 36 - Compliance and Enforcement Initiatives (1700 - 1703)
• Article 37 - Crimes and Other Offenses, Seizures and Forfeitures
• Article 40 - Division of Tax Appeals (2000 - 2026)
• Article 41 - Taxpayers' Bill of Rights

Repeal Date: 12/31/2025

• Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex (1448-G - 1448-V)
• Article 31-C - Tax on Real Estate Transfers in the County of Broome (1449-F - 1449-U)
• Article 31-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region (1449-AA - 1449-PP)

Repeal Date: 12/31/2050

• Article 31-E - Tax on Real Estate Transfers in the County of Nassau (1449-AAA - 1449-PPP)
• Article 31-F - Tax on Real Estate Transfers in the Town of Warwick (1449-AAAA - 1449-PPPP)
• Article 31-G - Tax on Real Estate Transfers in the County of Tompkins (1449-AAAAA - 1449-PPPPP)
• Article 31-H - Tax on Real Estate Transfers in the County of Madison (1449-AAAAAA - 1449-PPPPPP)
• Article 31-I - Tax on Real Estate Transfers in the County of Cortland (1449-AAAAAAA - 1449-PPPPPPP)

Repeal Date: 10/25/2030

• Article 31-J - Tax on Real Estate Transfers in the Town of Copake (1450-A - 1450-P)