Interest and Penalties | Midpage

Collections
New York Codes, Rules and Regulations

Subchapter D. Mortgage Recording Taxes

Part 653

Interest and Penalties

Department of Taxation and Finance

653.1Interest penalty on underpayment of taxes in counties outside the City of New York.653.2Interest and penalties on underpayment of taxes in counties within the City of New York.653.3Special penalties.653.4Interest due where a trust mortgage maintains an action to recover taxes paid by him.653.5Interest due where New York State maintains an action to enforce payment of taxes.653.6Interest on refunds of the mortgage recording taxes.