Real Estate Transfer Tax | Midpage

Collections
New York Consolidated Laws

31

Real Estate Transfer Tax

1400Short title 1401Definitions 1402Imposition of tax 1402-AAdditional tax 1402-BSupplemental tax in cities having a population of one million or more 1404Liability for tax 1405Exemptions 1405-ACredit 1405-BCooperative housing corporation transfers 1406Preparation and sale of stamps 1407Designation of agents 1408Liability of recording officer 1409Returns 1410Payment 1411Determination of tax 1412Refunds 1413Remedies exclusive 1414Proceedings to recover tax 1415General powers of the commissioner of taxation and finance 1416Interest and civil penalties 1417Criminal penalties 1418Returns to be secret 1419Notices 1420Limitations of time 1421Deposit and dispositions of revenues 1422Foreclosure proceedings 1423Modernization of real property transfer reporting