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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
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City Earnings Tax On Nonresidents
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CHAPTER 60
Tax
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ARTICLE 31-A
Tax On Real Property Transfers For Transportation Assistance
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ARTICLE 31
Real Estate Transfer Tax
Tax (TAX) CHAPTER 60
SECTION 1400
Short title
SECTION 1401
Definitions
SECTION 1402
Imposition of tax
SECTION 1402-A
Additional tax
SECTION 1402-B
Supplemental tax in cities having a population of one million or more
SECTION 1404
Liability for tax
SECTION 1405
Exemptions
SECTION 1405-A
Credit
SECTION 1405-B
Cooperative housing corporation transfers
SECTION 1406
Preparation and sale of stamps
SECTION 1407
Designation of agents
SECTION 1408
Liability of recording officer
SECTION 1409
Returns
SECTION 1410
Payment
SECTION 1411
Determination of tax
SECTION 1412
Refunds
SECTION 1413
Remedies exclusive
SECTION 1414
Proceedings to recover tax
SECTION 1415
General powers of the commissioner of taxation and finance
SECTION 1416
Interest and civil penalties
SECTION 1417
Criminal penalties
SECTION 1418
Returns to be secret
SECTION 1419
Notices
SECTION 1420
Limitations of time
SECTION 1421
Deposit and dispositions of revenues
SECTION 1422
Foreclosure proceedings
SECTION 1423
Modernization 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.