FrankGoortani/open-us-law huggingface dataset:
N.Y. TAX Law § 868 — New York Code / Act TAX / Article 24-B / Section 868
City pass-through entity tax election
Status: in_force

§ 868. City pass-through entity tax election. (a) Any eligible city\npartnership that makes the annual election to be taxed pursuant to\narticle twenty-four-A of this chapter in accordance with section eight\nhundred sixty-one of this chapter or any eligible city resident S\ncorporation that makes the annual election to be taxed pursuant to\narticle twenty-four-A of this chapter as an electing resident S\ncorporation in accordance with section eight hundred sixty-one of this\nchapter may make an annual election to be taxed pursuant to this article\nfor the same taxable year for which such eligible city partnership or\neligible city resident S corporation has made an election to be taxed\npursuant to article twenty-four-A of this chapter. The election to be\ntaxed pursuant to this article must be made by the due date as specified\nin subsection (c) of section eight hundred sixty-one of this chapter and\nin the same manner as the election to be taxed pursuant to article\ntwenty-four-A of this chapter.\n  (b) In order to be effective, the annual election to be taxed pursuant\nto this article must be made by an individual as described in subsection\n(b) of section eight hundred sixty-one of this chapter who made the\nannual election to be taxed pursuant to article twenty-four-A of this\nchapter for the taxable year.\n  (c) The annual election to be taxed pursuant to this article must be\nmade on or before the due date of the first estimated payment under\nsection eight hundred sixty-four of this chapter and will take effect\nfor the current taxable year. Only one election to be taxed pursuant to\nthis article may be made during each calendar year. An election made\nunder this section is irrevocable after such due date. To the extent an\nelection made under section eight hundred sixty-one of this chapter is\nrevoked or otherwise invalidated an election made under this section is\nautomatically invalidated.\n
N.Y. ISC Law § 7001 — New York Code / Act ISC / Article 70 / Section 7001
Purpose and applicability
Status: in_force

§ 7001. Purpose and applicability. (a) The purpose of this article is\nto facilitate the formation and operation of captive insurance companies\nwithin the state of New York.\n  (b) In addition to the provisions of this article and this chapter\nspecifically referred to in this article, the following provisions of\nthis chapter shall apply to captive insurance companies:\n  (1) article one of this chapter, pertaining to general provisions;\n  (2) sections three hundred one, three hundred six, three hundred\neight, three hundred ten, three hundred eleven, three hundred twelve and\nthree hundred twenty-nine of this chapter and sections two hundred six,\nthree hundred three, three hundred four, three hundred five, three\nhundred six, three hundred eight, and three hundred nine of the\nfinancial services law, pertaining to certain administrative and\nprocedural provisions; and\n  (3) article seventy-four of this chapter, pertaining to\nrehabilitation, liquidation, conservation and dissolution of insurers.\n
N.Y. PEP Law § 48-B — New York Code / Act PEP / Article 3-A / Section 48-B
Amount of exempt earnings
Status: in_force

§ 48-b. Amount of exempt earnings. Notwithstanding anything contained\nin this article, no portion of the assignor's future earnings shall be\nwithheld by reason of any assignment, unless such earnings exceed the\nsum of eighty-five dollars per week.\n
N.Y. WKC Law § 109-E — New York Code / Act WKC / Article 6-A / Section 109-E
Rights and duties of superintendent of financial services as administrator of the fund
Status: in_force

§ 109-e. Rights and duties of superintendent of financial services as\nadministrator of the fund. The superintendent of financial services may\ndesignate or appoint a duly authorized representative or representatives\nto appear and defend an insured against a liability claim under the\nemployer's liability portion of the standard New York workers'\ncompensation and employer's liability insurance policy, and to appear\nand defend before the board any or all claims for compensation or\nbenefits against an employer insured by an insolvent carrier or against\nsuch insolvent carrier. The superintendent of financial services shall\nhave, as of the date of the insolvency of any carrier, only all the\nrights and duties which the insurance carrier would have had with\nrespect to awards made or claims for compensation or benefits filed or\npending, or pending liability claims, if it had not become insolvent.\nFor the purposes of this article the superintendent shall have power to\nemploy such counsel, clerks and assistants as may by him be deemed\nnecessary, and to give each of such persons such powers to assist him as\nhe may consider wise.\n
N.Y. ACA Law § 23.13 — New York Code / Act ACA / Title F / Article 23 / Section 23.13
Application of the provisions of civil practice law and rules
Status: in_force

§ 23.13. Application of the provisions of civil practice law and\nrules.  The provisions of the civil practice law and rules shall apply\nto all actions and proceedings brought under this article except as\nherein otherwise provided.\n
N.Y. TCP Law § 46 — New York Code / Act TCP / Article 4 / Section 46
Corporations may contract with other cities, towns or villages; certificate of extension; effect of merger
Status: in_force

§ 46. Corporations may contract with other cities, towns or villages;\ncertificate of extension; effect of merger. When any such corporation\nhas entered into a contract with the authorities of any city, town or\nvillage not mentioned in its certificate of incorporation, but situated\nin the same county as the city, towns or villages mentioned therein or\nin an adjoining county, to supply it with pure and wholesome water, it\nmay file a certificate which shall be entitled and endorsed "certificate\nof extension of territory of .......................... pursuant to\nsection forty-six of the transportation corporations law" (the blank\nspace being filled in with the name of the corporation) and which shall\nstate:\n  1. The name of the corporation, and, if it has been changed, the name\nunder which it was originally incorporated.\n  2. The name of such other city, town or village to be so supplied with\nwater.\n  Such certificate shall be signed and acknowledged by the president or\na vice-president and the secretary or an assistant secretary of the\ncorporation, who shall make and annex an affidavit that they have been\nauthorized to execute and file the same by the vote of a majority of the\ndirectors of the corporation.\n  Such certificate shall be filed in each public office in which the\ncertificate of incorporation is filed. Any corporation which has\nheretofore filed or shall file such certificate as aforesaid may\nthereupon supply any such city, town or village with water in the same\nmanner and with the same rights and subject to the same requirements as\nif it had been named in the original certificate of incorporation, and\nas if such certificate of incorporation had had annexed thereto a\nconsent to the formation of the corporation, signed and acknowledged by\nthe local authorities of such municipal corporation, as defined in\nsection forty-one of this chapter.\n  The right of merger of waterworks corporations shall not be limited to\ncorporations operating in the same or adjoining counties, and if a\nwaterworks corporation be merged pursuant to law with another waterworks\ncorporation operating in the state, any municipal corporation or\npolitical subdivision of the state, and any public officer, board or\nbody, authorized by statute to contract with such a merged corporation,\nshall have power and authority to contract and deal with the possessor\ncorporation in the same manner and with the same effect as with such\nmerged corporation.\n
N.Y. RPT Law § 600 — New York Code / Act RPT / Article 6 / Section 600
Assessment of special franchises by commissioner
Status: in_force

§ 600. Assessment of special franchises by commissioner. 1. The\ncommissioner shall annually determine the assessment of each special\nfranchise subject to assessment in each assessing unit in accordance\nwith the provisions of subdivision four of section three hundred two of\nthis chapter. In making such determination the commissioner may take\ntestimony and hear proof under oath or otherwise, avail itself of all\ninformation on the subject appearing in its office or acquired in the\ndischarge of its duties and may employ experts, agents or other persons\nto procure any information required for such purpose.\n  2. Notwithstanding any other provision of this chapter, the assessor\nin each city, town and village and in each county having a county\ndepartment of assessment shall annually assess all real property of\nrailroads situated in such city, town, village or county, as the case\nmay be, including the tangible property of a railroad situated in, upon,\nunder or above any street, highway, public place or public waters.\n  3. Each special franchise owner shall pay an annual charge to the\nstate office. All costs and expenses of the state office, direct and\nindirect, incurred in the assessment of special franchise property shall\nbe paid from the collection of an annual charge upon special franchise\nowners.  The commissioner shall provide by rule for computation of this\ncharge through the apportionment of these costs and expenses to special\nfranchise owners in relation to the total full value of such special\nfranchise property. Charges shall be subject to the approval of the\ndirector of the budget. Any unpaid fee shall be a lien upon the assets\nof the special franchise owner and may be enforced by appropriate\nadministrative or judicial proceedings commenced by counsel to the state\noffice.\n
N.Y. FCT Law § 581-603 — New York Code / Act FCT / Article 5-C / Part 6 / Section 581-603
Independent legal counsel
Status: in_force

§ 581-603. Independent legal counsel. A person acting as surrogate,\nand the spouse of the person acting as surrogate, if applicable, has the\nright to be represented from the initiation of the contractual process\nand throughout the duration of the surrogacy agreement by independent\nlegal counsel of their own choosing who is licensed to practice law in\nthe state of New York, to be paid for by the intended parent or parents.\n
N.Y. SCP Law § 1611 — New York Code / Act SCP / Article 16 / Section 1611
Ancillary administration of estate of absentee If it appears that the foreign probate or the grant of foreign administration was based up...
Status: in_force

§ 1611.  Ancillary administration of estate of absentee\n  If it appears that the foreign probate or the grant of foreign\nadministration was based upon the disappearance or absence of the person\non whose property ancillary letters are sought under circumstances as to\nafford reasonable ground to believe that he is dead process shall issue\nto the disappeared or absent person and shall be served upon him by\npublication.  It shall also be served upon the public administrator of\nthe county or if there be none, upon the county treasurer.  If it\nappears to the satisfaction of the court from the foreign probate or\ngrant of administration or from such other proof as it may require, that\nsuch person be dead, it may make a decree determining that fact and\ngranting ancillary administration as prescribed in this article.\n
N.Y. YTS Law § 15-129 — New York Code / Act YTS / Article 10 / Section 15-129
Report of change in taxable income
Status: in_force

§ 15-129. Report of change in taxable income.\n  If the amount of a taxpayer's federal or New York State taxable income\nor self-employment income reported on his/her federal or New York State\nTax return for any taxable year is changed or corrected by the United\nStates Internal Revenue Service or the New York State Tax Commission or\nother competent authority, or as the result of a renegotiation of a\ncontract or subcontract with the United States or New York State or if a\ntaxpayer, pursuant to Subsection (d) of Section 6213 of the Internal\nRevenue Code, executing a notice of waiver of the restrictions provided\nin Subsection (a) of said section, or if a taxpayer, pursuant to § 681,\nSubdivision (f), of the New York State Tax Law executes a notice of\nwaiver of the restrictions provided in Subdivision (c) of said section,\nor if any tax on self-employment income in addition to that shown on\nhis/her return is assessed, the taxpayer shall report such change or\ncorrection in federal or New York State taxable income or such execution\nof such notice of waiver or such assessment and the changes or\ncorrections of his/her federal or New York State taxable income or\nself-employment income on which it is based, within ninety (90) days\nafter the final determination of such change, correction or\nrenegotiation or such execution of such notice of waiver or the making\nof such assessment as otherwise required by the State Tax Commission and\nshall concede the accuracy of such determination or state wherein it is\nerroneous. Any taxpayer filing an amended federal or New York State\nincome or self-employment income tax return shall also file within\nninety (90) days thereafter an amended return under this article and\nshall give such information as the State Tax Commission may require. The\nState Tax Commission may, by regulation, prescribe such exceptions to\nthe requirements of this section as it deems appropriate.\n
N.Y. ISC Law § 1112-A — New York Code / Act ISC / Article 11 / Section 1112-A
Reports
Status: in_force

§ 1112-a. Reports.  On or before March first of each year the\nsuperintendent shall report the amounts imposed and required to be paid\npursuant to section twenty-eight hundred seven-t of the public health\nlaw that are allowed on returns filed during the preceding calendar year\nas credits in assessing the taxes imposed by section one thousand one\nhundred twelve of this chapter. Such report shall also include the\namount, if any, by which taxes due and owing pursuant to such section\none thousand one hundred twelve have been reduced because of the\nallowance of such credits. Such report shall be provided to the director\nof the budget and the commissioner of health.\n
N.Y. GCM Law § 77 — New York Code / Act GCM / Part 6 / Section 77
Overpayment
Status: in_force

§ 77. Overpayment. 1. General.--The director of finance, within the\napplicable period of limitations, may credit an overpayment of tax and\ninterest on such overpayment against any liability in respect of any tax\nimposed by any of the named parts of this title or on the taxpayer who\nmade the overpayment, and the balance shall be refunded out of the\nproceeds of the tax.\n  2. Credits against estimated tax.--The director of finance may\nprescribe regulations providing for the crediting against the estimated\ntax under part two or part three of this title for any taxable year of\nthe amount determined to be an overpayment of tax under any such part\nfor a preceding taxable year. If any overpayment of tax is so claimed as\na credit against estimated tax for the succeeding taxable year, such\namount shall be considered as a payment of the tax under part two or\npart three of this title for the succeeding taxable year (whether or not\nclaimed as a credit in the declaration of estimated tax for such\nsucceeding taxable year), and no claim for credit or refund of such\noverpayment shall be allowed for the taxable year for which the\noverpayment arises.\n  3. Rule where no tax liability.--If there is no tax liability for a\nperiod in respect of which an amount is paid as tax, such amount shall\nbe considered an overpayment.\n  4. Assessment and collection after limitation period.--If any amount\nof tax is assessed or collected after the expiration of the period of\nlimitations properly applicable thereto, such amount shall be considered\nan overpayment.\n  5. Assignment of overpayment.--A credit for an overpayment of tax\nunder any of the named parts may be assigned by the taxpayer to a\ncorporation liable to pay taxes under any of the named parts, and the\nassignee of the whole or any part of such credit, on filing such\nassignment with the director of finance, shall thereupon be entitled to\ncredit upon the books of the director of finance for the amount thereof\non its current account for taxes, in the same manner and to the same\neffect as though the credit had originally been allowed in its favor.\n  6. Notwithstanding any other provision of law to the contrary, the\nprocedures for the enforcement of money judgments shall not apply to the\ndepartment of finance, or to any officer or employee of such department,\nas a garnishee, with respect to any amount of money to be refunded or\ncredited to a taxpayer under this title.\n
N.Y. GMU Law § 242 — New York Code / Act GMU / Article 13 / Section 242
Administration, equipment and operation
Status: in_force

§ 242. Administration, equipment and operation. The authority to\nestablish and maintain playgrounds and neighborhood recreation centers\nmay be vested in the park board or other existing body or in a\nrecreation commission as the board of estimate and apportionment, common\ncouncil, board of aldermen or corresponding legislative body, or the\ngoverning board of any such county, town or village, shall determine.\nThe local authorities of any such municipality designated to equip,\noperate and maintain playgrounds and neighborhood recreation centers as\nauthorized by this article, may equip such playgrounds and recreation\ncenters, and the buildings thereon, and may construct, maintain and\noperate in connection therewith public baths and swimming pools. Such\nlocal authorities may, for the purposes of carrying out the object of\nsuch playgrounds or recreation centers, employ play leaders, playground\ndirectors, supervisors, recreation secretary, superintendent or such\nother officers or employees as they deem proper.\n
N.Y. JUD Law § 275 — New York Code / Act JUD / Article 8 / Section 275
Salary of special deputy clerks for the supreme court in Queens county
Status: in_force

§ 275. Salary of special deputy clerks for the supreme court in Queens\ncounty.  The salary of the special deputy clerks mentioned in section\ntwo hundred and seventy-four shall be fixed by the justices of the\nsupreme court residing in the county, or a majority of them, and when so\nfixed shall be paid from the court funds of said county.\n
N.Y. TAX Law § 630-E — New York Code / Act TAX / Article 22 / Part 2 / Section 630-E
Gift to the love your library fund
Status: in_force

§ 630-e. Gift to the love your library fund. Effective for any tax\nyear commencing on or after January first, two thousand eighteen, an\nindividual in any taxable year may elect to contribute to the love your\nlibrary fund. Such contribution shall be in any whole dollar amount and\nshall not reduce the amount of state tax owed by such individual. The\ncommissioner shall include space on the personal income tax return to\nenable a taxpayer to make such contribution. Notwithstanding any other\nprovision of law all revenues collected pursuant to this section shall\nbe credited to the love your library fund and used only for those\npurposes enumerated in section ninety-nine-l of the state finance law,\nas added by chapter three hundred three of the laws of two thousand\nfour.\n
N.Y. HAY Law § 343-Z*5 — New York Code / Act HAY / Article 12 / Section 343-Z*5
Portion of the state highway system to be designated as the "Staff Sergeant Derek Farley Memorial Bridge"
Status: in_force

* § 343-z. Portion of the state highway system to be designated as the\n"Staff Sergeant Derek Farley Memorial Bridge". The bridge across a\ntributary of Nassau lake on state route 20 in the town of Nassau, county\nof Rensselaer, shall be designated and known as the "Staff Sergeant\nDerek Farley Memorial Bridge".\n  * NB There are 10 § 343-z's\n
N.Y. GBS Law § 490-H — New York Code / Act GBS / Article 28-E / Section 490-H
Promulgation of rules and regulations
Status: in_force

§ 490-h. Promulgation of rules and regulations. The department shall\npromulgate rules and regulations to administer this article.\n
N.Y. DOM Law § 10 — New York Code / Act DOM / Article 3 / Section 10
Marriage a civil contract
Status: in_force

§ 10.  Marriage a civil contract.  Marriage, so far as its validity in\nlaw is concerned, continues to be a civil contract, to which the consent\nof parties capable in law of making a contract is essential.\n
N.Y. HAY Law § 117-D — New York Code / Act HAY / Article 6 / Section 117-D
Pedestrian overpass to be designated as the "Jennifer Bolender Memorial Overpass"
Status: in_force

§ 117-d. Pedestrian overpass to be designated as the "Jennifer\nBolender Memorial Overpass". The pedestrian overpass spanning the\nLaSalle Expressway in the city of Niagara Falls, in the county of\nNiagara, known as the sixty-sixth street overpass, shall be designated\nand known as the "Jennifer Bolender Memorial Overpass".\n
N.Y. GCT Law § 13 — New York Code / Act GCT / Article 2 / Section 13
Moneys for Memorial and Veterans days; how expended
Status: in_force

§ 13. Moneys for Memorial and Veterans days; how expended. The moneys\nappropriated by a city for observance of Memorial and Veterans days\ntherein pursuant to section twelve of this chapter shall be expended\nunder the direction of a board composed of the mayor and the commanders\nand quartermasters of the Grand Army posts, the American Legion, the\nUnited Spanish War Veterans camps, the Veterans of Foreign Wars of the\nUnited States, the Army and Navy Union of the United States, the Marine\nCorps League, Inc., the Catholic War Veterans, Inc., the Italian\nAmerican War Veterans of the United States, Incorporated, the Jewish War\nVeterans of the United States and commanders and treasurers of Sons of\nVeterans, Military Order of the Purple Heart, Inc., Disabled American\nVeterans camps, AMVETS, American Veterans of World War II, Masonic War\nVeterans of the State of New York, Inc., Veterans of World War I of the\nUnited States of America Department of New York, Inc., Polish-American\nVeterans of World War II, Amsterdam, N. Y., Inc., Polish-American\nVeterans of World War II, Schenectady, N. Y., Inc., Polish Legion of\nAmerican Veterans, Inc., United Veteran's Association of America,\nIncorporated, Vietnam Veterans of America and the United Veterans\nMemorial and Executive Committee of such city. The whole amount of such\nmoney appropriated or any part thereof may be spent by such board in\nobservance of Memorial and Veterans days. Bills properly verified for\nall claims and expenditures arising under section twelve of this chapter\nor under this section, shall be presented to and audited by such board\nand shall be paid by the common council of any such city. The moneys\nappropriated shall be raised by tax on the real and personal property\nliable to taxation in any such city in the same manner as the ordinary\nexpenses of maintaining the city government.\n
N.Y. ABP Law § 1214 — New York Code / Act ABP / Article 12-A / Section 1214
Definitions
Status: in_force

§ 1214. Definitions.  When used in this article, the following terms\nshall have the following meanings:\n  (a) "Property" includes, but is not limited to, money, rights to claim\nrefunds or rebates, postal savings deposits, bonds, notes, certificates,\npolicies of insurance, other instruments of value, choses in action,\nobligations whether written or unwritten, and any thing of value of any\nnature whatsoever.\n  (b) "United States" means any officer, agency, department or\ninstrumentality of the United States of America, other than a court, and\nany corporation organized under its laws.\n