Tax On Transfers of Stock and Other Corporate Certificates | Midpage

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New York Consolidated Laws

12

Tax On Transfers of Stock and Other Corporate Certificates

270Amount of tax 270-BExemption of certain transfers to legatees and others 270-CTransfers by operation of law; special exemptions 270-DTax surcharge 270-EMaximum amounts of tax 271Stamps, how prepared and sold 271-ASale of stamps 272Penalty for failure to pay tax; liability for tax of agent or broker 273Canceling stamps; penalty for failure 274Contracts for dies; expenses, how paid 275Illegal use of stamps; penalty 275-ARegistration; penalty for failure 276Power of tax commission 277Penalties; how recovered 278Effect of failure to pay tax 279Application of taxes 279-ADetermination of tax 279-BWarrant for the collection of taxes 280Refund of tax erroneously paid 280-ARebate for stock transfer tax paid; penalty for false claims 281Statute of limitations not applicable 281-AAlternative method of collection