Legislation
CHAPTER 60
Tax
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 60 OF THE CONSOLIDATED LAWS
TAX LAW
Article 1. Short title; definitions; miscellaneous (³³ 1-49*2).
8. Department of taxation and finance; commissioner of
taxation and finance (³³ 170-180).
9. Corporation tax (³³ 182--207-b).
9-A. Franchise tax on business corporations
(³³ 208--219-a).
11. Tax on mortgages (³³ 250-267).
12. Tax on transfers of stock and other corporate
certificates (³³ 270--281-a).
12-A. Tax on gasoline and similar motor fuel
(³³ 282--289-f).
13. Tax on unrelated business income (³³ 290-296).
13-A. Tax on petroleum businesses (³³ 300-315).
14. Laws repealed; when to take effect (³³ 320-321).
18. Taxes on alcoholic beverages (³³ 420-445).
19. Boxing and wrestling exhibitions tax (³³ 451-456).
20. Tax on cigarettes and tobacco products
(³³ 470--482-a).
20-A. Cigarette marketing standards (³³ 483-489).
20-B. Excise tax on medical marihuana (³³ 490-491).
20-C. Excise tax on sale of opioids (³³ 497-499).
21. Highway use tax (³³ 501-515).
21-A. Tax on fuel use (³³ 521-528).
22. Personal income tax (³³ 601-699).
23. Metropolitan commuter transportation mobility tax
(³³ 800-807).
24. Employer compensation expense program (³³ 850-857).
24-A. Pass-through entity tax (³³ 860-866).
24-B. City pass-through entity tax (³³ 867-873).
25. Reciprocal enforcement of tax liabilities
(³³ 901-903).
26. Estate tax (³³ 951-999-a).
27. Corporate tax procedure and administration
(³³ 1080-1097).
28. Sales and compensating use taxes (³³ 1101-1150).
28-A. Special tax on passenger car rentals (³³ 1160-1167).
28-B. Simplified sales and use tax administration
(³³ 1170-1178).
28-C. Supplemental tax on vapor products (³³ 1180-1186).
28-D. Special tax on peer-to-peer car sharing (³³ 1190-1197).
29. Taxes authorized for cities, counties and school
districts (³³ 1201-1264).
29-A. Tax on medallion taxicab trips in the metropolitan
commuter transportation district (³³ 1280-1290).
29-B. State assessment fee on transportation network company
prearranged trips (³³ 1291-1298).
29-C. Congestion surcharge (³³ 1299--1299-I).
30. City personal income tax (³³ 1300-1313).
30-A. City income tax surcharge (³³ 1320-1333)
30-B. City earnings tax on nonresidents (³³ 1340-1343).
31. Real estate transfer tax (³³ 1400-1423).
31-A. Tax on real property transfers for transportation
assistance (³³ 1424-1437).
31-A-1. Tax on real estate transfers in the town of Red Hook
(³³ 1438-a--1438-p).
31-A-2. Tax on real estate transfers in the county of Columbia
(³³ 1439-a--1439-p).
31-A-2*2. Tax on real estate transfers in the town of Chatham
(³³ 1439-a*2--1439-p*2).
31-A-2*3. Tax on real estate transfers in the town of Fishkill
(³³ 1439-a*3--1439-p*3).
31-A-3. Tax on real estate transfers in the town of Northeast
(³³ 1439-aa--1439-pp).
31-B. Tax on real estate transfers in the town of Brookhaven
(³³ 1440--1448-f).
31-B-1. Tax on real estate transfers in the county of Essex
(³³ 1448-g--1448-v).
31-C. Tax on real estate transfers in the county of Broome
(³³ 1449-f--1449-u).
31-D. Tax on real estate transfers in towns in the Peconic
Bay Region (³³ 1449-aa--1449-pp).
31-E. Tax on real estate transfers in the county of Nassau
(³³ 1449-aaa--1449-ppp)
31-F. Tax on real estate transfers in the town of Warwick
(³³ 1449-aaaa--1449-pppp).
31-G. Tax on real estate transfers in the county of Tompkins
(³³ 1449-aaaaa--1449-ppppp).
31-H. Tax on real estate transfers in the county of Madison
(³³ 1449-aaaaaa--1449-pppppp).
31-I. Tax on real estate transfers in the county of Cortland
(³³ 1449-aaaaaaa--1449-ppppppp).
33. Franchise taxes on insurance corporations
(³³ 1500-1520).
33-A. Tax on independently procured insurance
(³³ 1550-1557).
33-B. Tax on real estate transfers in towns (³³ 1560-1573).
34. New York state lottery for education (³³ 1600-1620).
36. Compliance and enforcement initiatives (³³ 1700-1703).
37. Crimes and other offenses, seizures and forfeitures
(³³ 1800-1848).
40. Division of tax appeals (³³ 2000-2026).
41. Taxpayers' bill of rights (³³ 3000-3038).
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 60 OF THE CONSOLIDATED LAWS
TAX LAW
Article 1. Short title; definitions; miscellaneous (³³ 1-49*2).
8. Department of taxation and finance; commissioner of
taxation and finance (³³ 170-180).
9. Corporation tax (³³ 182--207-b).
9-A. Franchise tax on business corporations
(³³ 208--219-a).
11. Tax on mortgages (³³ 250-267).
12. Tax on transfers of stock and other corporate
certificates (³³ 270--281-a).
12-A. Tax on gasoline and similar motor fuel
(³³ 282--289-f).
13. Tax on unrelated business income (³³ 290-296).
13-A. Tax on petroleum businesses (³³ 300-315).
14. Laws repealed; when to take effect (³³ 320-321).
18. Taxes on alcoholic beverages (³³ 420-445).
19. Boxing and wrestling exhibitions tax (³³ 451-456).
20. Tax on cigarettes and tobacco products
(³³ 470--482-a).
20-A. Cigarette marketing standards (³³ 483-489).
20-B. Excise tax on medical marihuana (³³ 490-491).
20-C. Excise tax on sale of opioids (³³ 497-499).
21. Highway use tax (³³ 501-515).
21-A. Tax on fuel use (³³ 521-528).
22. Personal income tax (³³ 601-699).
23. Metropolitan commuter transportation mobility tax
(³³ 800-807).
24. Employer compensation expense program (³³ 850-857).
24-A. Pass-through entity tax (³³ 860-866).
24-B. City pass-through entity tax (³³ 867-873).
25. Reciprocal enforcement of tax liabilities
(³³ 901-903).
26. Estate tax (³³ 951-999-a).
27. Corporate tax procedure and administration
(³³ 1080-1097).
28. Sales and compensating use taxes (³³ 1101-1150).
28-A. Special tax on passenger car rentals (³³ 1160-1167).
28-B. Simplified sales and use tax administration
(³³ 1170-1178).
28-C. Supplemental tax on vapor products (³³ 1180-1186).
28-D. Special tax on peer-to-peer car sharing (³³ 1190-1197).
29. Taxes authorized for cities, counties and school
districts (³³ 1201-1264).
29-A. Tax on medallion taxicab trips in the metropolitan
commuter transportation district (³³ 1280-1290).
29-B. State assessment fee on transportation network company
prearranged trips (³³ 1291-1298).
29-C. Congestion surcharge (³³ 1299--1299-I).
30. City personal income tax (³³ 1300-1313).
30-A. City income tax surcharge (³³ 1320-1333)
30-B. City earnings tax on nonresidents (³³ 1340-1343).
31. Real estate transfer tax (³³ 1400-1423).
31-A. Tax on real property transfers for transportation
assistance (³³ 1424-1437).
31-A-1. Tax on real estate transfers in the town of Red Hook
(³³ 1438-a--1438-p).
31-A-2. Tax on real estate transfers in the county of Columbia
(³³ 1439-a--1439-p).
31-A-2*2. Tax on real estate transfers in the town of Chatham
(³³ 1439-a*2--1439-p*2).
31-A-2*3. Tax on real estate transfers in the town of Fishkill
(³³ 1439-a*3--1439-p*3).
31-A-3. Tax on real estate transfers in the town of Northeast
(³³ 1439-aa--1439-pp).
31-B. Tax on real estate transfers in the town of Brookhaven
(³³ 1440--1448-f).
31-B-1. Tax on real estate transfers in the county of Essex
(³³ 1448-g--1448-v).
31-C. Tax on real estate transfers in the county of Broome
(³³ 1449-f--1449-u).
31-D. Tax on real estate transfers in towns in the Peconic
Bay Region (³³ 1449-aa--1449-pp).
31-E. Tax on real estate transfers in the county of Nassau
(³³ 1449-aaa--1449-ppp)
31-F. Tax on real estate transfers in the town of Warwick
(³³ 1449-aaaa--1449-pppp).
31-G. Tax on real estate transfers in the county of Tompkins
(³³ 1449-aaaaa--1449-ppppp).
31-H. Tax on real estate transfers in the county of Madison
(³³ 1449-aaaaaa--1449-pppppp).
31-I. Tax on real estate transfers in the county of Cortland
(³³ 1449-aaaaaaa--1449-ppppppp).
33. Franchise taxes on insurance corporations
(³³ 1500-1520).
33-A. Tax on independently procured insurance
(³³ 1550-1557).
33-B. Tax on real estate transfers in towns (³³ 1560-1573).
34. New York state lottery for education (³³ 1600-1620).
36. Compliance and enforcement initiatives (³³ 1700-1703).
37. Crimes and other offenses, seizures and forfeitures
(³³ 1800-1848).
40. Division of tax appeals (³³ 2000-2026).
41. Taxpayers' bill of rights (³³ 3000-3038).