Title TAX · NY

New York Tax (TAX) Law (2023) :: 2023 New York Laws :: US Codes and Statutes :: US Law :: Justia

Citation: N.Y. § TAX

Section: TAX

Find a Lawyer

Ask a Lawyer

Research the Law

Law Schools

Laws & Regs

Newsletters

Marketing Solutions Justia Connect

Pro Membership

Basic Membership

Justia Lawyer Directory

Platinum Placements

Gold Placements

Justia Elevate

SEO

Websites

Blogs

Justia Amplify

PPC Management

Google Business Profile

Social Media

Justia Onward Blog

Justia › US Law › US Codes and Statutes › New York Laws › 2023 New York Laws › TAX - Tax Go to previous versions of the Tax 2023 (you are here) 2022 2021 2020 2019 Other previous versions

2023 New York Laws TAX - Tax

Article 1 - Short Title; Definitions; Miscellaneous (1 - 49*2)

Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance (170 - 180)

Article 9 - Corporation Tax (182 - 207-B)

Article 9-A - Franchise Tax on Business Corporations (208 - 219-A)

Article 11 - Tax on Mortgages (250 - 267)

Article 12 - Tax on Transfers of Stock and Other Corporate Certificates (270 - 281-A)

Article 12-A - Tax on Gasoline and Similar Motor Fuel (282 - 289-F)

Article 13 - Tax on Unrelated Business Income (290 - 296)

Article 13-A - Tax on Petroleum Businesses (300 - 315)

Article 14 - Laws Repealed; When to Take Effect (320 - 321)

Article 18 - Taxes on Alcoholic Beverages (420 - 445)

Article 19 - Authorized Combative Sports Tax (451 - 456)

Article 20 - Tax on Cigarettes and Tobacco Products (470 - 482-A)

Article 20-A - Cigarette Marketing Standards (483 - 489)

Article 20-B - Excise Tax on Medical Cannabis (490 - 491)

Repeal Date: 07/05/2028 Article 20-C - Tax on Adult-Use Cannabis Products (492 - 496-E)

Article 20-D - Excise Tax on Sale of Opioids (497 - 499)

Article 21 - Highway Use Tax (501 - 515)

Article 21-A - Tax on Fuel Use (521 - 528)

Article 22 - Personal Income Tax

Article 23 - Metropolitan Commuter Transportation Mobility Tax (800 - 807)

Article 24 - Employer Compensation Expense Program (850 - 857)

Article 24-A - Pass-Through Entity Tax (860 - 866)

Article 24-B - City Pass-Through Entity Tax (867 - 873)

Article 25 - Reciprocal Enforcement of Tax Liabilities (901 - 903)

Article 26 - Estate Tax

Article 27 - Corporate Tax Procedure and Administration (1080 - 1097)

Article 28 - Sales and Compensating Use Taxes

Article 28-A - Special Tax on Passenger Car Rentals (1160 - 1167)

Article 28-B - Simplified Sales and Use Tax Administration (1170 - 1178)

Article 28-C - Supplemental Tax on Vapor Products (1180 - 1186)

Article 28-D - Special Tax on Peer-to-Peer Car Sharing (1190 - 1197)

Article 29 - Taxes Authorized for Cities, Counties and School Districts

Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District (1280 - 1290)

Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips (1291 - 1298)

Article 29-C - Congestion Surcharge (1299 - 1299-I)

Article 29-D - Assessment Fees (1299-J - 1299-S)

Repeal Date: 09/01/2022 Article 30 - City Personal Income Tax (1300 - 1313)

Article 30-A - City Income Tax Surcharge (1320 - 1333)

Article 30-B - City Earnings Tax on Nonresidents (1340 - 1343)

Article 31 - Real Estate Transfer Tax (1400 - 1423)

Article 31-A - Tax on Real Property Transfers for Transportation Assistance (1424 - 1437)

Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook (1438-A - 1438-P)

Repeal Date: 12/31/2026 Article 31-A-2 - Tax on Real Estate Transfers in the County of Columbia (1439-A - 1439-P)

Repeal Date: 12/31/2025 Article 31A2*2 - Tax on Real Estate Transfers in the Town of Chatham (1439-A*2 - 1439-P*2)

Article 31-B-1 - Tax on Real Estate Transfers in the County of Essex (1448-G - 1448-V)

Article 31-C - Tax on Real Estate Transfers in the County of Broome (1449-F - 1449-U)

Article 31-D - Tax on Real Estate Transfers in Towns in the Peconic Bay Region (1449-AA - 1449-PP)

Repeal Date: 12/31/2027 Article 31A2*3 - Tax on Real Estate Transfers in the Town of Fishkill (1439-A*3 - 1439-P*3)

Article 31-A-3 - Tax on Real Estate Transfers in the Town of Northeast (1439-AA - 1439-PP)

Repeal Date: 12/31/2028 Article 31-B - Tax on Real Estate Transfers in the Town of Brookhaven (1440 - 1448-F)

Repeal Date: 12/31/2050 Article 31-E - Tax on Real Estate Transfers in the County of Nassau (1449-AAA - 1449-PPP)

Article 31-F - Tax on Real Estate Transfers in the Town of Warwick (1449-AAAA - 1449-PPPP)

Article 31-G - Tax on Real Estate Transfers in the County of Tompkins (1449-AAAAA - 1449-PPPPP)

Article 31-H - Tax on Real Estate Transfers in the County of Madison (1449-AAAAAA - 1449-PPPPPP)

Article 31-I - Tax on Real Estate Transfers in the County of Cortland (1449-AAAAAAA - 1449-PPPPPPP)

Repeal Date: 10/25/2030 Article 33 - Franchise Taxes on Insurance Corporations (1500 - 1520)

Article 33-A - Tax on Independently Procured Insurance (1550 - 1557)

Article 33-B - Tax on Real Estate Tranfers in Towns (1560 - 1573)

Article 34 - New York State Lottery for Education (1600 - 1620)

Article 36 - Compliance and Enforcement Initiatives (1700 - 1703)

Article 37 - Crimes and Other Offenses, Seizures and Forfeitures

Article 40 - Division of Tax Appeals (2000 - 2026)

Article 41 - Taxpayers' Bill of Rights

Disclaimer: These codes may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Free Daily Summaries in Your Inbox You're all set! You already receive all suggested Justia Opinion Summary Newsletters. You can explore additional available newsletters here.

Our Suggestions:

Enter Your Email

Webinars For All

Justia Webinars are open to all, lawyers and non-lawyers. Lawyers, please visit individual webinar pages for more information about CLE accreditation.

Ask a Lawyer

Question:

Add details 120

Additional Details:

1000

Ask Question

Find a Lawyer

Lawyers - Get Listed Now! Get a free directory profile listing

Toggle button Get free summaries of new opinions delivered to your inbox!

Enter Your Email

Justia Legal Resources

Find a Lawyer

Bankruptcy Lawyers

Business Lawyers

Criminal Lawyers

Employment Lawyers

Estate Planning Lawyers

Family Lawyers

Personal Injury Lawyers

More...

Individuals

Bankruptcy

Criminal

Divorce

DUI

Estate Planning

Family Law

Personal Injury

More...

Business

Business Formation

Business Operations

Employment

Intellectual Property

International Trade

Real Estate

Tax Law

More...

Law Schools

Dictionary

Admissions

Financial Aid

Course Outlines

Law Journals

Blogs

Employment

More...

US Federal Law

US Constitution

US Code

Regulations

Supreme Court

Circuit Courts

District Courts

Dockets & Filings

More...

US State Law

State Constitutions

State Codes

State Case Law

California

Florida

New York

Texas

More...

Other Databases

Legal Jobs

Legal Blogs

Business Forms

Product Recalls

Patents

Trademarks

Countries

More...

Marketing Solutions

Justia Connect Membership

Justia Lawyer Directory

Justia Premium Placements

Justia Elevate (SEO, Websites)

Justia Amplify (PPC, GBP)

Justia Onward Blog

Testimonials

More...