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New York Codes, Rules and Regulations

Subchapter B. Real Estate Transfer Tax

Part 575

General Provisions

Department of Taxation and Finance

575.1Definitions.575.2Imposition of tax.575.3Additional tax.575.4Liability for tax.575.5Grandfathered conveyances.575.6Controlling interest.575.7Leases and subleases.575.8Cooperative housing corporation transfers.575.9Exemptions and non-taxable transactions.575.10Mere change of identity.575.11Examples of taxable and nontaxable conveyances.575.12Real property situated partly within and partly without the State of New York.575.13Credit for prior transfer tax paid.575.14Returns.575.15Determination of tax.575.16Refunds.575.17Remedies exclusive.575.18Designation of agents.575.19Liability of recording officer.575.20Interest and civil penalties.575.21[Repealed]575.22[Repealed]575.23[Repealed]575.24[Repealed]