New York Taxation Laws and Regulations

All the laws and regulations tax professionals in New York use most often!
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A trusted and indispensable resource for New York tax professionals, compiled by our team of expert editors and staff attorneys at LexisNexis, this convenient and sturdy softbound 2-volume set contains selected portions on tax from the Consolidated Laws of New York, as well as various related laws and relevant portions of Title 20 of the New York Codes, Rules and Regulations.

Table of Contents

VOLUME 1

TAX LAW

Article 1 Short Title; Definitions; Miscellaneous, §§ 1 to 43
Article 1-A [Repealed], §§ 14 to 19-b
Article 2 [Repealed], §§ 20 to 49
Article 2-A [Repealed], §§ 49-a to 49-g
Article 4 [Repealed], §§ 69 to 96-k
Article 4A [Repealed], §§ 97 to 97-m to 96-k
Article 8 Department of Taxation and Finance; Commissioner of Taxation and Finance, §§ 170 to 179
Article 9 Corporation Tax, §§ 180 to 207-b
Article 9-A Franchise Tax on Business Corporations, §§ 208 to 219-l
Article 9-B [Repealed], §§ 219-o to 219-qq
Article 9-C [Repealed], §§ 219-R to 219-bbb
Article 10 [Repealed], §§ 220 to 245
Article 10-A [Repealed], §§ 248 to 248-p
Article 10-B [Repealed], §§ 249 to 249-l
Article 10-C [Repealed], §§ 249-m to 249-mm
Article 11 Tax on Mortgages, §§ 250 to 267
Article 12 Tax on Transfers of Stock and Other Corporate Certificates, §§ 270 to 281-a
Article 12-A Tax on Gasoline and Similar Motor Fuel, §§ 282 to 289-f
Article 13 Tax on Unrelated Business Income, §§ 290 to 299
Article 13-A Tax On Petroleum Businesses, §§ 300 to 315
Article 14 Laws Repealed; When to Take Effect, §§ 320 to 321
Article 15 [Repealed], §§ 330 to 341
Article 16 [Repealed], §§ 350 to 385
Article 16-A [Repealed], §§ 386 to 386-k
Article 17 [Expired], §§ 390 to 404
Article 18 Taxes on Alcoholic Beverages, §§ 420 to 445
Article 18-A [Repealed], §§ 446 to 448
Article 19 Authorized Combative Sports Tax, §§ 450 to 466
Article 20 Tax on Cigarettes and Tobacco Products, §§ 470 to 482-a
Article 20-A Cigarette Marketing Standards, §§ 483 to 489
Article 20-B [Expires and repealed July 5, 2021] Excise Tax on Medical Marihuana, §§ 490, 491
Article 21 Highway Use Tax, §§ 501 to 515
Article 21-A Tax on Fuel Use, §§ 521 to 528
Article 22 Personal Income Tax
Part I General, §§ 601 to 607
Part II Residents, §§ 611 to 630-f
Part III Nonresidents and Part-Year Residents, §§ 631 to 642
Part IV Returns and Payment of Tax, §§ 651 to 663
Part V Withholding of Tax, §§ 671 to 678
Part VI Procedure and Administration, §§ 681 to 699
Article 23 [Repealed], §§ 701 to 723
Article 23 Metropolitan Commuter Transportation Mobility Tax, §§ 800 to 807
Article 24 [Repealed], §§ 801 to 816
Article 24 Employer Compensation Expense Program, §§ 850 to 857
Article 25 Reciprocal Enforcement of Tax Liabilities, §§ 901 to 903
Article 26 Estate Tax
Part I Computation of Tax, §§ 951 to 963
Part II Returns and Payment of Tax, §§ 971 to 980
Part III Liens, Discharges and Surrogate’s Court, §§ 981 to 983
Part IV Procedure and Administration, §§ 990 to 999-a
Article 26
APPENDIX [Repealed], §§ 2011 to 6166A
Article 26-A [Repealed], §§ 1000 to 1009
Article 26-B [Repealed], §§ 1020 to 1033
Article 27 Corporate Tax Procedure and Administration, §§ 1080 to 1097
Article 28 Sales and Compensating Use Taxes
Part I Definitions, §§ 1101 to 1103
Part II Imposition of Taxes, §§ 1104 to 1112
Part III Exemptions, §§ 1115 to 1123
Part IV Administrative Provisions, §§ 1131 to 1148
Part V Fee On Paging Devices, § 1150
Article 28-A Special Tax on Passenger Car Rentals, §§ 1160 to 1167
Article 28-B Simplified Sales and Use Tax Administration, §§ 1170 to 1178
Article 29 Taxes Authorized for Cities, Counties and School Districts
Part I Authority to Impose Taxes
Subpart A Taxes Administered by Cities, Counties and School Districts, §§ 1201 to 1206
Subpart B Taxes Administered by State Tax Commission, §§ 1210 to 1218
Part II Limitations on Authority and Exemptions
Subpart A General, §§ 1220 to 1224
Subpart B Taxes Administered by Cities, Counties and School Districts, §§ 1230 to 1231
Subpart C Taxes Administered by State Tax Commission, § 1235
Part III Administrative Provisions
Subpart A Taxes Administered by Cities, Counties and School Districts, §§ 1240 to 1243
Subpart B Taxes Administered by [State] Tax Commission, §§ 1250 to 1254
Subpart C Miscellaneous, §§ 1256 to 1257
Part IV Disposition of Revenues, §§ 1260 to 1264
Article 29-A Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District, §§ 1280 to 1290
Article 29-B State Assessment Fee on Transportation Network Company Prearranged Trips, §§ 1291 to 1298
Article 29-C Congestion Surcharge, §§ 1299 to 1299-I
Article 30 City Personal Income Tax, §§ 1300 to 1315
Article 30-A City Income Tax Surcharge, §§ 1320 to 1333
Article 30-B City Earnings Tax on Nonresidents, §§ 1340 to 1343
Article 31 Real Estate Transfer Tax, §§ 1400 to 1422
Article 31-A Tax on Real Property Transfers for Transportation Assistance, §§ 1422 to 1438
Article 31-A-1 [Expires and Repealed Dec 31, 2026] Tax on Real Estate Transfers in the Town of Red Hook, §§ 1438-a to 1438-p
Article 31-A-2 [There are three Articles 31-A-2; expires and Repealed Dec 31, 2027] Tax on Real Estate Transfers in the Town of Chatham, §§ 1439-a to 1439-p
Article 31-A-2 [There are three Articles 31-A-2; expires and Repealed Dec 31, 2027] Tax on Real Estate Transfers in the Town of Fishkill, §§ 1439-a to 1439-p
Article 31-A-2 [There are three Articles 31-A-2; expires and Repealed Dec 31, 2020] Tax on Real Estate Transfers in the County of Columbia, §§ 1439-a to 1439-p
Article 31-A-3 [Expires and Repealed, Dec 31, 2028] Tax on Real Estate Transfers in the Town of Northeast, §§ 1439-aa to 1439-pp
Article 31-B [Expires and Repealed Dec 31, 2025] Tax on Real Estate Transfers in the Town of Brookhaven, §§ 1440 to 1449-c
Article 31-B-1 Tax on Real Estate Transfers in the County of Essex, §§ 1448-g to 1448-v 1095
Article 31-C Tax on Real Estate Transfers in the County of Broome, §§ 1449-f to 1449-u 1100
Article 31-D [Expires and Repealed Dec 31, 2050] Tax on Real Estate Transfers in Towns in the Peconic Bay Region, §§ 1449-aa to 1449-pp
Article 31-E Tax On Real Estate Transfers In the County Of Nassau, §§ 1449-aaa to 1449-ppp
Article 31-F [Expires and Repealed Dec 31, 2025] Tax on Real Estate Transfers in the Town of Warwick, §§ 1449-aaaa to 1449-pppp
Article 31-G Tax on Real Estate Transfers in the County of Tompkins, §§ 1449-aaaaa to 1449-ppppp
Article 32 Franchise Tax on Banking Corporations [Repealed], §§ 1450 to 1468
Article 33 Franchise Taxes on Insurance Corporations, §§ 1500 to 1520
Article 33-A Tax on Independently Procured Insurance, §§ 1550 to 1557
Article 33-B Tax on Real Estate Transfers in Towns, §§ 1560 to 1573
Article 34 New York State Lottery for Education, §§ 1600 to 1620
Article 36 Compliance and Enforcement Initiatives, §§ 1700 to 1703
Article 37 Crimes and Other Offenses, Seizures and Forfeitures
Part I Definitions, § 1800
Part II Tax Fraud Acts and Penalties, §§ 1801 to 1810
Part III Other Taxes, §§ 1811 to 1822
Part IV Miscellaneous Crimes, §§ 1825 to 1833
Part V Procedural Provisions, §§ 1838 to 1839
Part VI Seizures and Forfeitures, §§ 1845 to 1848
Article 40 Division of Tax Appeals, §§ 2000 to 2026
Article 41 Taxpayers’ Bill of Rights
Part I Taxpayers’ Rights, §§ 3000 to 3013
Part II Liens and Levies, §§ 3016 to 3022
Part III Proceedings by Taxpayers, §§ 3030 to 3038

RELATED LAWS

ALTERNATIVE COUNTY GOVERNMENT LAW

Article 6 Department of Finance, §§ 250, 251
Article 12 Optional Transfers of Power, §§ 550, 551
Article 13 General Provisions, § 602

COUNTY LAW
Article 5 General Powers of Board of Supervisors, §§ 233, 233-a
Article 13 County Treasurer, § 550

EDUCATION LAW Title 1 General Provisions
Article 9 School Buildings and Sites, § 416 Title II School District Organization
Article 41 District Meetings
Part I General Provisions, §§ 2023, 2023-a, 2023-b

GENERAL BUSINESS LAW
Article 24-C Tax Preparers, §§ 371 to 373

GENERAL CITY LAW
Article 2-D City Personal Income Tax on Residents, §§ 25-a to 25-j
Appendix
Appendix to General City Law
City Business Tax Law, §§ 1 to 9
City Unincorporated Business Income Tax, §§ 101 to 149

MILITARY LAW
Article 13 New York State Soldiers’ and Sailors’ Civil Relief Act, §§ 314, 315

STATE FINANCE LAW
Article II General Fiscal Provisions, §§ 7, 14-a

TOWN LAW
Article 6 Town Officers, Powers, Duties and Compensation, §§ 36, 37

UNCONSOLIDATED LAWS TAXATION
Chapter 270 Exemption of Certain Non-Profit Corporations, § 1
Chapter 284 Payments For Political Subdivisions In Lieu of Taxes by the United States, §§ 1 to 9
Chapter 288 Cigarette, Cigar, And Smoking Tobacco Taxes In New York City, §§ 1, 2
Chapter 288-A Annual Vault Charge Enabling Act—New York City, §§ 1, 2
Chapter 288-B Taxes On Rent or Occupancy In New York City, §§ 1, 2
Chapter 288-C Taxes On Occupancy of Hotel Rooms In New York City, §§ 1, 2


VOLUME 2

New York Codes, Rules and Regulations
Title 20 DEPARTMENT OF TAXATION AND FINANCE
Chapter I Franchise And Certain Business Taxes
Subchapter A Business Corporation Franchise Tax
Part 1 Imposition of Tax
Subpart 1-1 Introduction, §§ 1-1.1, 1-1.2
Subpart 1-2 Definitions, §§ 1-2.1 to 1-2.10
Subpart 1-3 Corporations Subject To Tax, §§ 1-3.1 to 1-3.5
Part 2 Accounting Periods and Methods
Subpart 2-1 Accounting Periods, §§ 2-1.1 to 2-1.5
Subpart 2-2 Accounting Methods, §§ 2-2.1, 2-2.2
Subpart 2-3 Cessation Periods, § 2-3.1
Part 3 Methods of Computing Tax
Subpart 3-1 Introduction, §§ 3-1.1 to 3-1.5
Subpart 3-2 Tax Measured by the Entire Net Income Base, §§ 3-2.1 to 3-2.11
Subpart 3-3 Tax Measured by the Capital Base, §§ 3-3.1 to 3-3.9
Subpart 3-4 Tax Measured by the Minimum Taxable Income Base, §§ 3-4.1 to 3-4.6
Subpart 3-5 Tax Measured by the Fixed Dollar Minimum, §§ 3-5.1 to 3-5.3
Subpart 3-6 Tax Measured by the Subsidiary Capital Base, §§ 3-6.1 to 3-6.7
Subpart 3-7 Capital Loss, §§ 3-7.1 to 3-7.5
Subpart 3-8 Net Operating Loss Deduction, §§ 3-8.1 to 3-8.9
Subpart 3-9 Domestic International Sales Corporation (DISC), §§ 3-9.1 to 3-9.7
Subpart 3-11 Real Estate Investment Trusts, § 3-11.1
Subpart 3-12 Regulated Investment Companies, § 3-12.1
Subpart 3-13 Corporate
Partners, §§ 3-13.1 to 3-13.7
Part 4 Allocation
Subpart 4-1 General, §§ 4-1.1, 4-1.2
Subpart 4-2 Business Allocation Percentage, §§ 4-2.1, 4-2.2
Subpart 4-3 Property Factor of Business Allocation Percentage, §§ 4-3.1, 4-3.2
Subpart 4-4 Receipts Factor of Business Allocation Percentage, §§ 4-4.1 to 4-4.8
Subpart 4-5 Payroll Factor of Business Allocation Percentage, §§ 4-5.1 to 4-5.3
Subpart 4-6 Other Rules, §§ 4-6.1 to 4-6.5
Subpart 4-7 Investment Allocation Percentage, §§ 4-7.1 to 4-7.4
Subpart 4-8 Allocation of Entire Net Income, §§ 4-8.1 to 4-8.6
Subpart 4-9 Allocation of Business Capital and Investment Capital, §§ 4-9.1 to 4-9.3
Subpart 4-10 Allocation of Subsidiary Capital, § 4-10.1
Part 5 Credits Against Tax
Subpart 5-1 Eligible Business Facility Credit, §§ 5-1.1 to 5-1.7
Subpart 5-2 Investment Tax Credit, §§ 5-2.1 to 5-2.8
Subpart 5-3 Employment Incentive Tax Credit, §§ 5-3.1 to 5-3.5
Subpart 5-4 Security Training Tax Credit, §§ 5-4.1 to 5-4.3
Subpart 5-5 Credit for Taxicabs and Livery Service Vehicles Accessible by Individuals With Disabilities, §§ 5-5.1 to 5-5.4
Subpart 5-7 Credit for the Special Additional Mortgage Recording Tax, §§ 5-7.1 to 5-7.3 79
Subpart 5-8 Economic Development Zone Capital Tax Credit, §§ 5-8.1 to 5-8.5
Subpart 5-9 Empire Zone Wage Tax Credit, §§ 5-9.1 to 5-9.4
Subpart 5-10 Economic Development Zone Investment Tax Credit, §§ 5-10.1 to 5-10.9
Subpart 5-11 Economic Development Zone Employment Incentive Tax Credit, §§ 5-11.1 to 5-11.5
Part 6 Reports
Subpart 6-1 General Requirements, §§ 6-1.1 to 6-1.7
Subpart 6-2 Combined Reports, §§ 6-2.1 to 6-2.8
Subpart 6-3 Form of Reports, §§ 6-3.1 to 6-3.3
Subpart 6-4 Time and Place for Filing Reports, §§ 6-4.1 to 6-4.7
Subpart 6-5 Secrecy Provisions, §§ 6-5.1 to 6-5.3
Part 7 Payment of Tax, Declaration and Payment of Estimated Tax, and Collection
Subpart 7-1 Payment of Tax, §§ 7-1.1 to 7-1.4
Subpart 7-2 Declarations of Estimated Tax, §§ 7-2.1 to 7-2.8
Subpart 7-3 Payments of Estimated Tax, §§ 7-3.1 to 7-3.10
Subpart 7-4 Collection, §§ 7-4.1 to 7-4.8
Part 8 Assessment, Revision, Refund and Review
Subpart 8-1 Assessment, §§ 8-1.1 to 8-1.3
Subpart 8-2 Limitation on Credit or Refund, §§ 8-2.1 to 8-2.8
Subpart 8-3 Review of Tax Commission Decisions, §§ 8-3.1 to 8-3.5
Part 9 Metropolitan Transportation Business Tax Surcharge
Subpart 9-1 Metropolitan Transportation Business Tax Surcharge, §§ 9-1.1, 9-1.2
Subchapter B Franchise Tax on Banking Corporations
Part 16 Imposition of Tax
Subpart 16-1 Introduction, §§ 16-1.1, 16-1.2
Subpart 16-2 Definitions, §§ 16-2.1 to 16-2.24
Subpart 16-3 Corporations Subject to Tax, §§ 16-3.1 to 16-3.6
Part 17 Accounting Periods and Methods
Subpart 17-1 Accounting Periods, §§ 17-1.1 to 17-1.5
Subpart 17-2 Accounting Methods, §§ 17-2.1, 17-2.2
Subpart 17-3 Cessation Periods, § 17-3.1
Part 18 Computation of Tax
Subpart 18-1 Introduction, §§ 18-1.1 to 18-1.4
Subpart 18-2 Basic Tax - Measured by Entire Net Income, §§ 18-2.1 to 18-2.9
Subpart 18-3 International Banking Facility (IBF), §§ 18-3.1 to 18-3.11
Subpart 18-4 Alternative Minimum Tax Measured by Alternative Entire Net Income, §§ 18-4.1 to 18-4.5
Subpart 18-5 Alternative Minimum Tax Measured by Taxable Assets, §§ 18-5.1 to 18-5.8
Subpart 18-6 Alternative Minimum Tax Measured by the Fixed Minimum Amount, §§ 18-6.1, 18-6.2
Part 19 Allocation
Subpart 19-1 General, §§ 19-1.1, 19-1.2
Subpart 19-2 Allocation of Entire Net Income, §§ 19-2.1 to 19-2.4
Subpart 19-3 Allocation of Alternative Entire Net Income, §§ 19-3.1 to 19-3.4
Subpart 19-4 Allocation of Taxable Assets, §§ 19-4.1 to 19-4.3
Subpart 19-5 Payroll Factor, §§ 19-5.1 to 19-5.3
Subpart 19-6 Receipts Factor, §§ 19-6.1 to 19-6.10
Subpart 19-7 Deposits Factor, §§ 19-7.1 to 19-7.4
Subpart 19-8 Other Rules, §§ 19-8.1 to 19-8.5
Part 20 Credits Against Tax
Subpart 20-1 Eligible Business Facility Credit, § 20-1.1
Subpart 20-2 Economic Development Zone Capital Tax Credit, § 20-2.1
Subpart 20-3 Credit for Servicing Mortgages, §§ 20-3.1 to 20-3.3
Subpart 20-4 Empire Zone Wage Tax Credit, § 20-4.1
Subpart 20-5 Credit for the Special Additional Mortgage Recording Tax, §§ 20-5.1 to 20-5.3
Subpart 20-6 Application of Credits Against Tax, § 20-6.1
Subpart 20-7 Security Training Tax Credit, § 20-7.1
Part 21 Returns
Subpart 21-1 General, §§ 21-1.1 to 21-1.3
Subpart 21-2 Combined Returns, §§ 21-2.1 to 21-2.7
Subpart 21-3 Form of Returns, §§ 21-3.1 to 21-3.3
Subpart 21-4 Time and Place for Filing Returns, §§ 21-4.1 to 21-4.7
Subpart 21-5 Secrecy Provisions, §§ 21-5.1 to 21-5.3
Part 22 Payment of Tax and Declaration and Payment of Estimated Tax
Subpart 22-1 Payment of Tax, §§ 22-1.1 to 22-1.4
Subpart 22-2 Declaration of Estimated Tax, §§ 22-2.1 to 22-2.8
Subpart 22-3 Payments of Estimated Tax, §§ 22-3.1 to 22-3.10
Part 23 Temporary Metropolitan Commuter Transportation District Tax Surcharge on Banking Corporations
Subpart 23-1 Temporary Metropolitan Commuter Transportation District Tax Surcharge on Banking Corporations, §§ 23-1.1 to 23-1.3
Subchapter C Franchise Taxes on Insurance Corporations
Part 31 Returns, § 31.1
Part 32 Credits
Subpart 32-1 Economic Development Zone Capital Tax Credit, § 32-1.1
Subpart 32-2 Empire Zone Wage Tax Credit, § 32-2.1
Subpart 32-3 Eligible Business Facility Credit, § 32-3.1
Part 33 Combined Returns, &ecmk;33.1
Subchapter D Corporate Tax Procedure and Administration
Part 36 Erroneous Refund, § 36.1
Part 37 Miscellaneous, § 37.1
Part 38 Economic Development Zones-Special Rules, §§ 38.1, 38.2
Part 39 Recordkeeping, § 39.1
Subchapter E Franchise Tax on Transportation and Transmission Corporations
Part 40 Temporary Metropolitan Transportation Business Tax Surcharge on Transportation and Transmission Corporations Pursuant to Section 183-A of the Tax Law, §§ 40.1 to 40.5
Part 41 Allocation of Gross Earnings by Telephone and Telegraph Corporations From Transmission Services, §§ 41.1 to 41.6
Subchapter F Tax on the Furnishing of Utility Services
Part 44 Definition of Utility, §§ 44.1 to 44.3
Part 45 Gross Income, §§ 45.1 to 45.14
Part 46 Gross Operating Income, §§ 46.1 to 46.3
Part 47 Records, §§ 47.1 to 47.3
Part 48 Returns and Payments, §§ 48.1 to 48.3
Part 49 Utility Rate Reduction and Credit, § 49.1
Subchapter G Stock Transfer Tax
Part 50 General Provisions, §§ 50.1 to 50.4
Part 51 Transfers, §§ 51.1, 51.2
Part 52 Payment of Tax; Rebates, §§ 52.1 to 52.4
Part 53 Exemptions, §§ 53.1, 53.2
Part 54 Exemption Certificates, §§ 54.1, 54.2
Part 55 Registration of Nominees, §§ 55.1, 55.2
Part 56 Cancelled Certificates, § 56.1
Subchapter H Alcoholic Beverage Tax
Part 60 Filing Requirements; Returns, §§ 60.1 to 60.3
Part 61 Records to be Kept, §§ 61.1 to 61.3
Part 62 Sales Without Tax, § 62.1
Part 63 Refunds, § 63.1
Part 64 Miscellaneous Provisions, §§ 64.1 to 64.5
Part 65 Requirement of Invoices, § 65.1
Part 66 Examples of Applicability of the City Tax, § 66.1
Part 68 Special Rules for All Distributors of Liquors and All Transporters of Liquors, §§ 68.1 to 68.5
Subchapter I Cigarette Tax, Cigarette Marketing Standards and Tobacco Products Tax
Article 1 Cigarette Tax
Part 70 Introduction and Definitions, §§ 70.1, 70.2
Part 71 Agent’s License, §§ 71.1 to 71.8
Part 72 Cigarette Wholesale Dealer’s License, §§ 72.1 to 72.4
Part 73 Cigarette and Tobacco Products Retail Dealer and Vending Machine Registration, § 73.1
Part 74 Imposition of Cigarette Taxes, §§ 74.1 to 74.7
Part 75 Returns, Payments and Records to be Kept, §§ 75.1 to 75.5
Part 76 Exemptions From Tax, §§ 76.1 to 76.5
Part 77 Refunds and Redemptions of Unused Stamps, §§ 77.1 to 77.3
Part 78 Civil Penalties and Interest On Underpayments, §§ 78.1 to 78.8
Part 79 Miscellaneous Provisions, §§ 79.1 to 79.4
Article 2 Cigarette Marketing Standards
Part 80 Introduction and Definitions, §§ 80.1, 80.2
Part 81 Registration of Chain Stores, §§ 81.1, 81.2
Part 82 Unlawful Acts, §§ 82.1 to 82.5
Part 83 Prima Facie Evidence of Intent, § 83.1
Part 84 Rebates and Concessions, § 84.1
Part 85 Remedies, §§ 85.1 to 85.4
Part 86 Determination of Cost, §§ 86.1 to 86.4
Part 87 Exceptions, §§ 87.1, 87.2
Part 88 Miscellaneous Provisions, §§ 88.1, 88.2
Article 3 Tobacco Products Tax
Part 89 Introduction and Definitions, §§ 89.1 to 89.4
Part 90 Wholesale Dealers, § 90.1
Subchapter J Taxes on Admissions to Race Meetings and on Pari-Mutuel Wagering
Part 95 Computation of Tax, §§ 95.1 to 95.5
Part 96 Duties of Licensee, §§ 96.1, 96.2
Part 97 Frequency of Reports and Payments, §§ 97.1, 97.2, Appendix 1
Chapter II Income Taxes And Estate Taxes
Subchapter A New York State Personal Income Tax Under
Article 22 of the Tax Law
Article 1 General
Part 101 Imposition of Ordinary Tax, §§ 101.1 to 101.9
Part 105 Accounting Periods and Methods and Resident Defined, §§ 105.1 to 105.23
Part 106 Credits Against New York State Personal Income Tax, §§ 106.1 to 106.12
Part 107 Meaning of Terms, §§ 107.1 to 107.7
Article 2 Residents
Part 111 New York Taxable Income of a Resident Individual, §§ 111.1, 111.2
Part 112 New York Adjusted Gross Income of a Resident Individual, §§ 112.1 to 112.13
Part 113 New York Deduction of a Resident Individual, § 113.1
Part 114 New York Standard Deduction of a Resident Individual, § 114.1
Part 115 New York Itemized Deduction of a Resident Individual, §§ 115.1 to 115.5
Part 116 New York Exemptions of a Resident Individual, § 116.1
Part 117 Resident
Partners, §§ 117.1 to 117.5
Part 118 New York Taxable Income of a Resident Estate or Trust, §§ 118.1 to 118.5
Part 119 New York Fiduciary Adjustment, §§ 119.1 to 119.3
Part 120 Resident Credits for Income Taxes of Another State, a Political Subdivision of Another State, the District of Columbia, or a Province of Canada, §§ 120.1 to 120.6
Part 121 Credit to Resident Beneficiary of Trust Receiving Accumulation Distribution, §§ 121.1, 121.2
Part 122 New York State Minimum Taxable Income of Residents, §§ 122.1 to 122.8
Part 124 Computation of Separate Tax On the Ordinary Income Portion of Lump Sum Distributions Received by Resident Individuals, Estates and Trusts, § 124.1
Article 3 Nonresidents
Part 132 New York Adjusted Gross Income of Nonresident Individual, §§ 132.1 to 132.26
Part 137 Nonresident
Partners, §§ 137.1 to 137.7
Part 138 New York Taxable Income of a Nonresident Estate or Trust, §§ 138.1 to 138.6
Part 139 Share of a Nonresident Estate, Trust or Beneficiary In Income From New York State Sources, §§ 139.1 to 139.5
Part 140 Credit to Nonresident Beneficiary of Trust Receiving Accumulation Distribution, §§ 140.1, 140.2
Part 141 New York State Minimum Taxable Income of Nonresidents, §§ 141.1 to 141.3
Part 142 Computation of Separate Tax On the Ordinary Income Portion of Lump Sum Distributions Received by Nonresident Individuals, Estates and Trusts, § 142.1
Article 4 New York State Income Tax Returns and Payment of Income Tax
Part 151 New York State Income Tax Returns and Liabilities, §§ 151.1 to 151.21 396
Part 152 Time and Place for Filing New York State Income Tax Returns and Payment of Income Tax, §§ 152.1 to 152.19
Part 153 Signing of New York State Income Tax Returns, Statements and Other Documents, §§ 153.1 to 153.6
Part 154 Change of Resident Status During Year, §§ 154.1 to 154.13
Part 157 Extensions of Time, §§ 157.1 to 157.8
Part 158 Requirements Concerning New York State Income Tax Returns, Notices, Records and Statements, §§ 158.1 to 158.14
Part 159 Report of Change In Federal Taxable Income, Items of Tax Preference, Total Taxable Amount or Ordinary Income Portion of a Lump Sum Distribution, Income Tax Withholding, Disallowance of Refund Claim or Credit for Employment-Related Expenses, §§ 159.1 to 159.6
Part 161 Change of Election, §§ 161.1 to 161.6
Part 163 Estimated Personal Income Tax Due Upon the Sale or Transfer of Real Property by a Nonresident Taxpayer, §§ 163.1 to 163.8
Article 5 Withholding of New York State Personal Income Tax
Part 171 Requirement of Withholding New York State Personal Income Tax From Wages, §§ 171.1 to 171.12
Part 172 New York State Information Statement for Employee, §§ 172.1, 172.2 459
Part 173 Credit for New York State Personal Income Tax Withheld, §§ 173.1, 173.2
Part 174 New York State Employer’s Returns and Payment of Withheld New York State Personal Income Taxes, §§ 174.1 to 174.9
Part 175 Employer’s Liability for Withheld New York State Personal Income Taxes, §§ 175.1, 175.2
Part 176 Employer’s Failure to Withhold New York State Personal Income Taxes, §§ 176.1, 176.2
Part 177 Designation of Third
Parties to Perform Acts Required of Employers, §§ 177.1, 177.2
Part 178 Liability of Third
Parties Paying or Providing for Wages, § 178.1
Article 6 Procedure and Administration
Part 185 Additions to Tax and Civil Penalties, §§ 185.3, 185.4
Article 7 Miscellaneous
Part 200 Miscellaneous, §§ 200.1 to 200.3
Part 201 Verification of Income, §§ 201.1, 201.2
Subchapter C City of Yonkers Income Tax Surcharge On Residents
Part 250 Incorporation of Regulations of the State Tax Commission With Respect to
Article 22 of the Tax Law, §§ 250.1, 250.2
Part 251 Withholding of City of Yonkers Income Tax Surcharge, §§ 251.1, 251.2 489
Part 252 Combined Returns and Statements and Single Payment of Total Amount of Taxes, §§ 252.1, 252.2
Part 253 Change of Resident Status During Year, §§ 253.1 to 253.3
Part 254 Joint Collection and Enforcement Activity, §§ 254.1, 254.2
Subchapter D City of Yonkers Earnings Tax On Nonresidents
Part 260 General, § 260.1
Part 261 Accounting Periods and Methods, §§ 261.1 to 261.13
Part 262 Allocation of Wages and Net Earnings From Self-Employment to the City of Yonkers, §§ 262.1 to 262.4
Part 263 Who Must File a City of Yonkers Earnings Tax Return, §§ 263.1 to 263.11
Part 264 Separate Returns of Nonresident Husband and Wife On a Single Form and Overpayment and Refund Shown Thereon, §§ 264.1 to 264.4
Part 265 Combined Returns and Statements and Single Payment of Total Amount of Taxes, §§ 265.1, 265.2
Part 266 Change of Resident Status During Year, §§ 266.1 to 266.4
Part 267 Requirements Concerning City of Yonkers Earnings Tax Returns, Notices, Records and Statements, §§ 267.1 to 267.10
Part 268 Joint Collection and Enforcement Activity, §§ 268.1, 268.2
Part 269 Withholding of City of Yonkers Earnings Tax On Nonresidents, §§ 269.1 to 269.4
Part 270 Incorporation of Certain Regulations of the State Tax Commission With Respect to
Article 22 of the Tax Law, §§ 270.1 to 270.3
Subchapter E New York City Personal Income Tax On Residents
Part 290 Incorporation of Regulations of the State Tax Commission With Respect to
Article 22 of the Tax Law, §§ 290.1, 290.2
Part 291 Withholding of Tax, §§ 291.1, 291.2
Part 292 Combined Returns and Statements and Single Payment of Total Amount of Taxes, §§ 292.1, 292.2
Part 293 Joint Collection and Enforcement Activity, §§ 293.1, 293.2
Subchapter F New York City Earnings Tax On Nonresidents
Part 295 Imposition of the New York City Earnings Tax On Nonresidents, §§ 295.1 to 295.6
Part 296 Withholding of Tax, §§ 296.1 to 296.6
Part 297 Combined Returns, Single Payments Returns and Payments of Tax, §§ 297.1 to 297.10
Part 298 Procedure and Administration, §§ 298.1 to 298.3
Subchapter G Estate Tax
Part 360 Tax Waivers and Certain Other Notice Requirements, §§ 360.1 to 360.8
Part 361 Lien of Tax, § 361.1
Part 362 Miscellaneous, § 362.1
Part 363 Audit Procedures, § 363.1
Chapter III Fuel And Carrier Taxes
Subchapter A Motor Fuel and Diesel Motor Fuel Tax
Article 1 Motor Fuel Tax
Part 410 Introduction and Definitions, §§ 410.1, 410.2
Part 411 Distributors, §§ 411.1 to 411.8
Part 412 Imposition of Tax, §§ 412.1 to 412.4
Part 413 Returns, Payment of Tax and Records to be Kept, §§ 413.1 to 413.5
Part 414 Exemptions From Tax, §§ 414.1 to 414.5
Part 415 Refunds, Credits and Reimbursements, §§ 415.1 to 415.6
Part 416 Civil Penalties and Interest On Underpayments, §§ 416.1 to 416.8
Part 417 Transportation of Motor Fuel, §§ 417.1 to 417.8
Part 418 Storage of Motor Fuel, §§ 418.1 to 418.7
Part 419 Miscellaneous Provisions, §§ 419.1 to 419.3
Article 2 Diesel Motor Fuel Tax
Part 430 Returns of Distributors of Kero-Jet Fuel Only, § 430.1
Subchapter B Petroleum Business Tax
Part 450 Petroleum Business Bond or Other Security, §§ 450.1, 450.2
Subchapter C Truck Mileage and Fuel Use Taxes
Article 1 Highway Use and Fuel Use Permits
Part 470 Vehicles Required to Have Permits, §§ 470.1 to 470.4
Part 471 Exemptions and Exclusions, §§ 471.1 to 471.8
Part 472 Maximum Gross Weight and Unloaded Weight, §§ 472.1 to 472.7
Part 473 Applications for Permits, §§ 473.1 to 473.9
Part 474 Permits, Plates and Stickers, §§ 474.1 to 474.9
Part 475 Denial, Suspension or Revocation of Permits, §§ 475.1 to 475.5
Article 2 Truck Mileage Tax
Part 480 Liability for Tax, § 480.1
Part 481 Computation of Tax, §§ 481.1 to 481.12
Part 482 Exemptions, § 482.1
Part 483 Records, §§ 483.1 to 483.7
Part 484 Returns and Payment of Tax, §§ 484.1 to 484.10
Part 485 Revision of Returns and Judicial Review, §§ 485.1 to 485.3
Part 486 Tax Lien and Bonds, §§ 486.1 to 486.3
Part 487 Collection and Refund of Taxes, §§ 487.1 To487.4
Part 488 Civil Penalties and Interest On Underpayments, §§ 488.1 to 488.6
Article 3 Fuel Use Tax
Part 490 Introduction and Definitions, §§ 490.1, 490.2
Part 491 Fuel Use Tax Licenses and Decals, §§ 491.1 to 491.8
Part 492 Computation of the Fuel Use Tax, § 492.1
Chapter IV Sales And Use And Other Miscellaneous Taxes
Subchapter A Sales and Use Taxes
Part 525 General, §§ 525.1 to 525.3
Part 526 Definitions, §§ 526.1 to 526.15
Part 527 Taxable Transactions, §§ 527.1 to 527.15
Part 528 Exemptions, §§ 528.1 to 528.29
Part 529 Exempt Organizations, §§ 529.1 to 529.11
Part 530 Amount to be Collected, §§ 530.1 to 530.2
Part 531 Compensating Use Tax, §§ 531.1 to 531.6
Part 532 Collection of Tax, §§ 532.1 to 532.5
Part 533 Vendors Obligations, §§ 533.1 to 533.4
Part 534 Refunds and Credits, §§ 534.1 to 534.10
Part 535 Assessment and Review, §§ 535.1 to 535.5
Part 536 Penalties and Interest, §§ 536.1 to 536.4
Part 537 Bulk Sales, §§ 537.0 to 537.9
Part 538 Special Rules for Vendors Making Sales of the Services of Parking, Garaging or Storing for Motor Vehicles In New York County (Manhattan), §§ 538.1 to 538.6
Part 539 Vendor Registration, §§ 539.1 to 539.6
Part 540 Expiration of Certificates of Authority and Registration Renewals, §§ 540.1 to 540.6
Part 541 Contractors, §§ 541.1 to 541.14
Part 542 Industrial Development Agency or Authority Agent/Project Operator Obligations, § 542.1
Part 544 Mobile Homes and Factory Manufactured Homes, §§ 544.1 to 544.4
Part 561 Motor Fuel, §§ 561.1 to 561.17
Part 564 Prepayment of Sales Tax On Cigarettes, § 564.1
Subchapter B Real Estate Transfer Tax
Part 575 General Provisions, §§ 575.1 to 575.20
Subchapter D Mortgage Recording Taxes
Part 640 Scope, §§ 640.1, 640.2
Part 641 Definitions, §§ 641.1 to 641.11
Part 642 Imposition of Taxes, §§ 642.1 to 642.7
Part 643 Executory Contracts, §§ 643.1, 643.2
Part 644 Exemptions, § 644.1
Part 645 Supplemental Mortgages, §§ 645.1 to 645.3
Part 646 Trust Mortgages, §§ 646.1 to 646.4
Part 647 Credit Line Mortgage, §§ 647.1 to 647.6
Part 648 Mortgages for Indefinite Amounts, §§ 648.1 to 648.3
Part 649 Taxes On Mortgages On Property Situated Partly Within and Partly Without the State, §§ 649.1, 649.2
Part 650 Taxes On Instruments Not Recorded, §§ 650.1, 650.2
Part 651 Credit Allowed for Mortgage Tax Paid to First Purchasers of Condominium Units, §§ 651.1, 651.2
Part 652 Effect of Nonpayment of Taxes and Enforcement Procedures, §§ 652.1 to 652.3
Part 653 Interest and Penalties, §§ 653.1 to 653.6
Part 654 Refunds, §§ 654.1 to 654.5
Part 655 Special Additional Tax In the Metropolitan Commuter Transportation District and Erie County, §§ 655.1, 655.2
Part 700 Congestion Surcharge, §§ 700.1 to 700.4
Chapter V Public Access To Records
Part 2370 Public Access to the Records of the Department of Taxation and Finance and the State Tax Commission, §§ 2370.1 to 2370.10
Part 2371 Access to and Correction or Amendment of Records of the Department of Taxation and Finance and the State Tax Commission Subject to the Personal Privacy Protection Law, §§ 2371.1 to 2371.11
Chapter VI Communications Of the Division Of Taxation Of the Department Of Taxation And Finance
Part 2375 Communicating Tax Policy and Interpretations, §§ 2375.1 to 2375.12
Part 2376 Advisory Opinions of the Commissioner of Taxation and Finance, §§ 2376.1 to 2376.5
Chapter VII Wage Reporting System
Part 2380 Wage Reporting System, §§ 2380.1 to 2380.12
Chapter VIII Requirements Relating To Education Aid
Part 2385 Education Law Requirements, §§ 2385.1 to 2385.3
Part 2386 Temporary School District Address Review, Validation and Correction Process for Identified School Districts and Limited Review for Receiver Districts, §§ 2386.1 to 2386.4
Chapter IX Procedural Regulations
Part 2390 Powers of Attorney, § 2390.1
Part 2391 Service of Process, §§ 2391.1 to 2391.3
Part 2392 Reasonable Cause, § 2392.1
Part 2393 Overpayment and Underpayment Rates of Interest, § 2393.1
Part 2394 Prompt Hearing Procedure Regarding Predecision Warrants and Warrants Issued Pursuant to Jeopardy Assessments, §§ 2394.1 to 2394.13 935
Part 2395 Interest Rates Determined Under Section 924-A of the Real Property Tax Law, § 2395.1
Part 2396 Electronic Filing and Funds Transfer Program for Certain Taxpayers Remitting Withholding Tax, §§ 2396.1 to 2396.13
Part 2397 Electronic Funds Transfer Program for Certain Taxpayers Remitting Taxes Under and Pursuant to the Authority of Articles 12-A, 13-A, 28 and 29 of the Tax Law, §§ 2397.1 to 2397.9
Part 2398 Consumer Bill of Rights Regarding Tax Preparers, §§ 2398.1 to 2398.3
Part 2399 Mailing Rules and Legal Holidays, §§ 2399.1 to 2399.3
Part 2400 Action for Failure to Release a Lien, §§ 2400.1 to 2400.3
Part 2401 Postponement of Certain Deadlines for Taxpayers Affected by Declared Disasters, § 2401.1
Part 2402 Taxpayer Record Retention Formats, §§ 2402.1, 2402.2
Part 2500 New York Reportable Transactions, §§ 2500.1 to 2500.7
Part 2600 Tax Return Preparer Requirements
Subpart 2600-1 Introduction, § 2600-1.1
Subpart 2600-2 Standard of Eligibility for Registered Tax Return Preparers, §§ 2600-2.1 to 2600-2.4
Subpart 2600-3 Standards of Conduct, §§ 2600-3.1 to 2600-3.4
Subpart 2600-4 Duties and Responsibilities of Tax Return Preparers, §§ 2600-4.1 to 2600-4.3
Subpart 2600-5 Incompetence and Disreputable Conduct, § 2600-5.1
Subpart 2600-6 Procedures, §§ 2600-6.1 to 2600-6.3
Chapter X Amnesty Program [Expired]
Chapter XI Tax Appeals Tribunal
Part 3000 Tax Appeals Tribunal Rules of Practice and Procedure, §§ 3000.0 to 3000.23
Chapter XII Bureau Of Conciliation And Mediation Services
Part 4000 Procedural Rules, §§ 4000.1 to 4000.7
Chapter XIII Compromises
Part 5000 Compromises Under Subdivision Eighteenth-A of Section 171 of the Tax Law, §§ 5000.1 to 5000.5
Part 5005 Compromises Under Subdivision Fifteenth of Section 171 of the Tax Law, § 5005.1
Index