Tax Law
Articles
1
Short Title
Sections 1–48
Sections 1–48
8
Department of Taxation and Finance
Sections 170–180
Sections 170–180
9
Corporation Tax
Sections 182–207-B
Sections 182–207-B
9‑A
Franchise Tax On Business Corporations
Sections 208–219-A
Sections 208–219-A
11
Tax On Mortgages
Sections 250–267
Sections 250–267
12
Tax On Transfers of Stock and Other Corporate Certificates
Sections 270–281-A
Sections 270–281-A
12‑A
Tax On Gasoline and Similar Motor Fuel
Sections 282–289-F
Sections 282–289-F
13
Tax On Unrelated Business Income
Sections 290–296
Sections 290–296
13‑A
Tax On Petroleum Businesses
Sections 300–315
Sections 300–315
14
Laws Repealed
Sections 320–321
Sections 320–321
18
Taxes On Alcoholic Beverages
Sections 420–445
Sections 420–445
19
Authorized Combative Sports Tax
Sections 451–456
Sections 451–456
20
Tax On Cigarettes and Tobacco Products
Sections 470–482-A
Sections 470–482-A
20‑A
Cigarette Marketing Standards
Sections 483–489
Sections 483–489
20‑B
Excise Tax On Medical Cannabis
Sections 490–491
Sections 490–491
20‑C
Tax On Adult-use Cannabis Products
Sections 492–496-E
Sections 492–496-E
20‑D
Excise Tax On Sale of Opioids
Sections 497–499
Sections 497–499
21
Highway Use Tax
Sections 501–515
Sections 501–515
21‑A
Tax On Fuel Use
Sections 521–528
Sections 521–528
22
Personal Income Tax
Sections 601–699
Sections 601–699
23
Metropolitan Commuter Transportation Mobility Tax
Sections 800–807
Sections 800–807
24
Employer Compensation Expense Program
Sections 850–857
Sections 850–857
24‑A
Pass-through Entity Tax
Sections 860–866
Sections 860–866
24‑B
City Pass-through Entity Tax
Sections 867–873
Sections 867–873
25
Reciprocal Enforcement of Tax Liabilities
Sections 901–903
Sections 901–903
26
Estate Tax
Sections 951–999-A
Sections 951–999-A
27
Corporate Tax Procedure and Administration
Sections 1080–1097
Sections 1080–1097
28
Sales and Compensating Use Taxes
Sections 1101–1150
Sections 1101–1150
28‑A
Special Tax On Passenger Car Rentals
Sections 1160–1167
Sections 1160–1167
28‑B
Simplified Sales and Use Tax Administration
Sections 1170–1178
Sections 1170–1178
28‑C
Supplemental Tax On Vapor Products
Sections 1180–1186
Sections 1180–1186
28‑D
Special Tax On Peer-to-peer Car Sharing
Sections 1190–1197
Sections 1190–1197
29
Taxes Authorized For Cities, Counties and School Districts
Sections 1201–1264
Sections 1201–1264
29‑A
Tax On Medallion Taxicab Trips In the Metropolitan Commuter Transportation District
Sections 1280–1290
Sections 1280–1290
29‑B
State Assessment Fee On Transportation Network Company Prearranged Trips
Sections 1291–1298
Sections 1291–1298
29‑C
Congestion Surcharge
Sections 1299-A–1299-I
Sections 1299-A–1299-I
30
City Personal Income Tax
Sections 1300–1313
Sections 1300–1313
30‑A
City Income Tax Surcharge
Sections 1320–1333
Sections 1320–1333
30‑B
City Earnings Tax On Nonresidents
Sections 1340–1343
Sections 1340–1343
31
Real Estate Transfer Tax
Sections 1400–1423
Sections 1400–1423
31‑A
Tax On Real Property Transfers For Transportation Assistance
Sections 1424–1437
Sections 1424–1437
31‑A‑1
Tax On Real Estate Transfers In the Town of Red Hook
Sections 1438-A–1438-P
Sections 1438-A–1438-P
31‑A‑2
Tax On Real Estate Transfers In the County of Columbia
Sections 1439-A–1439-P
Sections 1439-A–1439-P
31‑A‑2*2
Tax On Real Estate Transfers In the Town of Chatham
Sections 1439-A*2–1439-P*2
Sections 1439-A*2–1439-P*2
31‑A‑2*3
Tax On Real Estate Transfers In the Town of Fishkill
Sections 1439-A*3–1439-P*3
Sections 1439-A*3–1439-P*3
31‑A‑3
Tax On Real Estate Transfers In the Town of Northeast
Sections 1439-AA–1439-PP
Sections 1439-AA–1439-PP
31‑B
Tax On Real Estate Transfers In the Town of Brookhaven
Sections 1440–1448-F
Sections 1440–1448-F
31‑B‑1
Tax On Real Estate Transfers In the County of Essex
Sections 1448-G–1448-V
Sections 1448-G–1448-V
31‑C
Tax On Real Estate Transfers In the County of Broome
Sections 1449-F–1449-U
Sections 1449-F–1449-U
31‑D
Tax On Real Estate Transfers In Towns In the Peconic Bay Region
Sections 1449-AA–1449-PP
Sections 1449-AA–1449-PP
31‑E
Tax On Real Estate Transfers In the County of Nassau
Sections 1449-AAA–1449-PPP
Sections 1449-AAA–1449-PPP
31‑F
Tax On Real Estate Transfers In the Town of Warwick
Sections 1449-AAAA–1449-PPPP
Sections 1449-AAAA–1449-PPPP
31‑G
Tax On Real Estate Transfers In the County of Tompkins
Sections 1449-AAAAA–1449-PPPPP
Sections 1449-AAAAA–1449-PPPPP
31‑H
Tax On Real Estate Transfers In the County of Madison
Sections 1449-AAAAAA–1449-PPPPPP
Sections 1449-AAAAAA–1449-PPPPPP
31‑I
Tax On Real Estate Transfers In the County of Cortland
Sections 1449-AAAAAAA–1449-PPPPPPP
Sections 1449-AAAAAAA–1449-PPPPPPP
33
Franchise Taxes On Insurance Corporations
Sections 1500–1520
Sections 1500–1520
33‑A
Tax On Independently Procured Insurance
Sections 1550–1557
Sections 1550–1557
33‑B
Tax On Real Estate Transfers In Towns
Sections 1560–1573
Sections 1560–1573
34
New York State Lottery For Education
Sections 1600–1620
Sections 1600–1620
36
Compliance and Enforcement Initiatives
Sections 1700–1703
Sections 1700–1703
37
Crimes and Other Offenses, Seizures and Forfeitures
Sections 1800–1848
Sections 1800–1848
40
Division of Tax Appeals
Sections 2000–2026
Sections 2000–2026
41
Taxpayers' Bill of Rights
Sections 3000–3038
Sections 3000–3038
