Legislation
ARTICLE 31
Real Estate Transfer Tax
Tax (TAX) CHAPTER 60
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SECTION 1400Short title
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SECTION 1401Definitions
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SECTION 1402Imposition of tax
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SECTION 1402-AAdditional tax
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SECTION 1402-BSupplemental tax in cities having a population of one million or more
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SECTION 1404Liability for tax
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SECTION 1405Exemptions
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SECTION 1405-ACredit
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SECTION 1405-BCooperative housing corporation transfers
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SECTION 1406Preparation and sale of stamps
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SECTION 1407Designation of agents
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SECTION 1408Liability of recording officer
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SECTION 1409Returns
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SECTION 1410Payment
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SECTION 1411Determination of tax
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SECTION 1412Refunds
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SECTION 1413Remedies exclusive
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SECTION 1414Proceedings to recover tax
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SECTION 1415General powers of the commissioner of taxation and finance
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SECTION 1416Interest and civil penalties
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SECTION 1417Criminal penalties
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SECTION 1418Returns to be secret
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SECTION 1419Notices
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SECTION 1420Limitations of time
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SECTION 1421Deposit and dispositions of revenues
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SECTION 1422Foreclosure proceedings
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SECTION 1423Modernization of real property transfer reporting
ARTICLE 31
REAL ESTATE TRANSFER TAX
Section 1400. Short title.
1401. Definitions.
1402. Imposition of tax.
1402-a. Additional tax.
1402-b. Supplemental tax in cities having a population of one
million or more.
1404. Liability for tax.
1405. Exemptions.
1405-A. Credit.
1405-B. Cooperative housing corporation transfers.
1406. Preparation and sale of stamps.
1407. Designation of agents.
1408. Liability of recording officer.
1409. Returns.
1410. Payment.
1411. Determination of tax.
1412. Refunds.
1413. Remedies exclusive.
1414. Proceedings to recover tax.
1415. General powers of the commissioner of taxation and
finance.
1416. Interest and civil penalties.
1417. Criminal penalties.
1418. Returns to be secret.
1419. Notices.
1420. Limitations of time.
1421. Deposit and disposition of revenues.
1422. Foreclosure proceedings.
1423. Modernization of real property transfer reporting.
REAL ESTATE TRANSFER TAX
Section 1400. Short title.
1401. Definitions.
1402. Imposition of tax.
1402-a. Additional tax.
1402-b. Supplemental tax in cities having a population of one
million or more.
1404. Liability for tax.
1405. Exemptions.
1405-A. Credit.
1405-B. Cooperative housing corporation transfers.
1406. Preparation and sale of stamps.
1407. Designation of agents.
1408. Liability of recording officer.
1409. Returns.
1410. Payment.
1411. Determination of tax.
1412. Refunds.
1413. Remedies exclusive.
1414. Proceedings to recover tax.
1415. General powers of the commissioner of taxation and
finance.
1416. Interest and civil penalties.
1417. Criminal penalties.
1418. Returns to be secret.
1419. Notices.
1420. Limitations of time.
1421. Deposit and disposition of revenues.
1422. Foreclosure proceedings.
1423. Modernization of real property transfer reporting.