Tax
Index
- Article 1. Short Title; Definitions; Miscellaneous
- Article 8. Department of Taxation and Finance; Commissioner of Taxation and Finance
- Article 9. Corporation Tax
- Article 9-A. Franchise Tax On Business Corporations
- Article 11. Tax On Mortgages
- Article 12. Tax On Transfers of Stock and Other Corporate Certificates
- Article 12-A. Tax On Gasoline and Similar Motor Fuel
- Article 13. Tax On Unrelated Business Income
- Article 13-A. Tax On Petroleum Businesses
- Article 14. Laws Repealed; When to Take Effect
- Article 18. Taxes On Alcoholic Beverages
- Article 19. Boxing and Wrestling Exhibitions Tax
- Article 20. Tax On Cigarettes and Tobacco Products
- Article 20-A. Cigarette Marketing Standards
- Article 20-B. Excise Tax On Medical Cannabis
- Article 20-C. Tax On Adult-Use Cannabis Product
- Article 20-D. Excise Tax On Sale of Opioids
- Article 21. Highway Use Tax
- Article 21-A. Tax On Fuel Use
- Article 22. Personal Income Tax
- Article 23. Metropolitan Commuter Transportation Mobility Tax
- Article 24. Employer Compensation Expense Program
- Article 24-A. Pass-Through Entity Tax
- Article 24-B. City Pass-Through Entity Tax
- Article 25. Reciprocal Enforcement of Tax Liabilities
- Article 26. Estate Tax
- Article 26-B. Generation-Skipping Transfer Tax
- Article 27. Corporate Tax Procedure and Administration
- Article 28. Sales and Compensating Use Taxes
- Article 28-A. Special Tax On Passenger Car Rentals
- Article 28-B. Simplified Sales and Use Tax Administration
- Article 28-C. Supplemental Tax On Vapor Products
- Article 28-D. Special Tax On Peer-To-Peer Car Sharing
- Article 29. Taxes Authorized For Cities, Counties and School Districts
- Article 29-A. Tax On Medallion Taxicab Trips In the Metropolitan Commuter Transportation District
- Article 29-B. State Assessment Fee On Transportation Network Company Prearranged Trips
- Article 29-C. Congestion Surcharge
- Article 29-D. [Repealed] Assessment Fees
- Article 30. City Personal Income Tax
- Article 30-A. City Income Tax Surcharge
- Article 30-B. City Earnings Tax On Nonresidents
- Article 31. Real Estate Transfer Tax
- Article 31-A. Tax On Real Property Transfers For Transportation Assistance
- Article 31-A-1. Tax On Real Estate Transfers In the Town of Red Hook
- Article 31-A-2. [Multiple Versions] Tax On Real Estate Transfers In the County of Columbia
- Article 31-A-2. [Multiple Version] Tax On Real Estate Transfers In the Town of Chatham
- Article 31-A-2. [Multiple Versions] Tax On Real Estate Transfers In the Town of Fishkill
- Article 31-A-3. Tax On Real Estate Transfers In the Town of Northeast
- Article 31-B. Tax On Real Estate Transfers In the Town of Brookhaven
- Article 31-B-1. Tax On Real Estate Transfers In the County of Essex
- Article 31-C. Tax On Real Estate Transfers In the County of Broome
- Article 31-D. Tax On Real Estate Transfers In Towns In the Peconic Bay Region
- Article 31-E. Tax On Real Estate Transfers In the County of Nassau
- Article 31-F. Tax On Real Estate Transfers In the Town of Warwick
- Article 31-G. Tax On Real Estate Transfers In the County of Tompkins
- Article 31-H. Tax On Real Estate Transfers In the County of Madision
- Article 31-I. Tax On Real Estate Transfers In the County of Cortlandi
- Article 32. Franchise Tax On Banking Corporations
- Article 33. Franchise Taxes On Insurance Corporations
- Article 33-A. Tax On Independently Procured Insurance
- Article 33-B. Tax On Real Estate Tranfers In Towns
- Article 34. New York State Lottery For Education
- Article 36. Compliance and Enforcement Initiatives
- Article 37. Crimes and Other Offenses, Seizures and Forfeitures
- Article 40. Division of Tax Appeals
- Article 41. Taxpayers' Bill of Rights