reglab/housing_qa huggingface dataset:
NY Tax L § 209-F (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 209-F - Gift for the World Trade Center Memorial Foundation.

§  209-F.  Gift  for  the  World  Trade  Center  memorial  foundation.   Effective for any tax year commencing on or  after  January  first,  two   thousand five, a taxpayer in any taxable year may elect to contribute to   the  support  of  the  World Trade Center memorial foundation fund. Such   contribution shall be in any whole dollar amount and  shall  not  reduce   the  amount  of  the  state  tax owed by such taxpayer. The commissioner   shall include space on the corporate  income  tax  return  to  enable  a   taxpayer  to make such contribution. Notwithstanding any other provision   of law, all  revenues  collected  pursuant  to  this  section  shall  be   credited to the World Trade Center memorial foundation fund and shall be   used  only  for those purposes enumerated in section seventy-nine of the   state finance law.
NY Tax L § 209-G (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 209-G - Gift for Volunteer Firefighter and Volunteer Emergency Services Workers Recruitment and Retention.

§  209-G.  Gift  for  volunteer  firefighter  and  volunteer emergency   services workers recruitment and retention. Effective for any  tax  year   commencing on or after the effective date of this section, a taxpayer in   any taxable year may elect to contribute to the support of the volunteer   firefighter  and  volunteer  emergency  services workers recruitment and   retention fund. Such contribution shall be in any  whole  dollar  amount   and  shall not reduce the amount of the state tax owed by such taxpayer.   The commissioner shall include space on the corporate income tax  return   to  enable  a  taxpayer  to  make such contribution. Notwithstanding any   other provision of law, all revenues collected pursuant to this  section   shall  be  credited to the volunteer firefighter and volunteer emergency   services recruitment and retention fund and shall be used only for those   purposes enumerated in section ninety-nine-q of the state finance law.
NY Tax L § 209-H (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 209-H - Gift for Honor and Remembrance of Veterans.

§ 209-H. Gift for honor and remembrance of veterans. Effective for any   tax  year  commencing  on or after January first, two thousand thirteen,   any taxpayer in any taxable year may elect to contribute to the veterans   remembrance  and  cemetery  maintenance   and   operation   fund.   Such   contribution  shall  be  in any whole dollar amount and shall not reduce   the amount of state tax owed by such taxpayer.  The  commissioner  shall   include space on the corporate income tax return to enable a taxpayer to   make  such contribution. Notwithstanding any other provision of law, all   revenues collected pursuant to this section shall  be  credited  to  the   veterans  remembrance  and  cemetery  maintenance and operation fund and   used only for those purposes enumerated in section ninety-seven-mmmm  of   the state finance law.
NY Tax L § 209-I (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 209-I - Gift for Women's Cancers Education and Prevention.

§ 209-I. Gift for women's cancers education and prevention. A taxpayer   in  any  taxable  year  may  elect  to  contribute to the support of the   women's cancers education and prevention fund. Such  contribution  shall   be  in  any  whole  dollar amount and shall not reduce the amount of the   state tax owed by such taxpayer. The commissioner shall include space on   the corporate income tax return  to  enable  a  taxpayer  to  make  such   contribution.  Notwithstanding  any other provision of law, all revenues   collected pursuant to this section shall  be  credited  to  the  women's   cancers  education  and prevention fund and shall be used only for those   purposes enumerated in section ninety-seven-llll of  the  state  finance   law.
NY Tax L § 209-J (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 209-J - Gift for New York State Veterans' Homes.

§  209-J.  Gift  for New York state veterans' homes. Effective for any   tax year commencing on or after January first, two  thousand  seventeen,   any  taxpayer  in  any  taxable  year  may  elect  to  contribute to the   veterans' home assistance fund. Such contribution shall be in any  whole   dollar  amount and shall not reduce the amount of state tax owed by such   taxpayer. The commissioner shall include space on the  corporate  income   tax   return   to   enable   a   taxpayer  to  make  such  contribution.   Notwithstanding any other  provision  of  law,  all  revenues  collected   pursuant  to  this  section  shall  be  credited  to  the veterans' home   assistance fund and used only for those purposes enumerated  in  section   eighty-one of the state finance law.
NY Tax L § 209-K (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 209-K - Gift to the Love Your Library Fund.

§  209-K.  Gift  to  the love your library fund. Effective for any tax   year commencing on or after January  first,  two  thousand  eighteen,  a   taxpayer  in  any  taxable year may elect to contribute to the love your   library fund. Such contribution shall be in any whole dollar amount  and   shall  not reduce the amount of the state tax owed by such taxpayer. The   commissioner shall include space on the corporate income tax  return  to   enable  a  taxpayer to make such contribution. Notwithstanding any other   provision of law, all revenues collected pursuant to this section  shall   be  credited  to  the  love your library fund and shall be used only for   those purposes enumerated in section ninety-nine-l of the state  finance   law, as added by chapter three hundred three of the laws of two thousand   four.
NY Tax L § 209-L (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 209-L - Gift for Als Research and Education.

* §  209-L. Gift for ALS research and education. Effective for any tax   year commencing on or after January  first,  two  thousand  nineteen,  a   taxpayer  in  any taxable year may elect to contribute to the support of   the New York state ALS  (Amyotrophic  Lateral  Sclerosis)  research  and   education  fund.  Such  contribution shall be in any whole dollar amount   and shall not reduce the amount of the state tax owed by such  taxpayer.   The  commissioner shall include space on the corporate income tax return   to enable a taxpayer to  make  such  contribution.  Notwithstanding  any   other  provision of law, all revenues collected pursuant to this section   shall be credited to the New York state ALS research and education  fund   and  shall  be  used  only  for  those  purposes  enumerated  in section   ninety-five-i of the state finance law.* NB There are 3 § 209-L's
NY Tax L § 209-L-2 (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 209-L*2 - Gift for Lupus Education and Prevention.

* §  209-L. Gift for lupus education and prevention. A taxpayer in any   taxable year may elect  to  contribute  to  the  support  of  the  lupus   education  and  prevention fund. Such contribution shall be in any whole   dollar amount and shall not reduce the amount of the state tax  owed  by   such  taxpayer.  The  commissioner  shall include space on the corporate   income tax return to  enable  a  taxpayer  to  make  such  contribution.   Notwithstanding  any  other  provision  of  law,  all revenues collected   pursuant to this section shall be credited to the  lupus  education  and   prevention  fund and shall be used only for those purposes enumerated in   section ninety-seven-rrrr of the state finance law.* NB There are 3 § 209-L's
NY Tax L § 209-L-3 (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 209-L*3 - Gift for Military Families.

* §  209-L.  Gift  for  military  families. Effective for any tax year   commencing on or after January first, two thousand eighteen, a  taxpayer   in  any  taxable  year  may  elect  to  contribute to the support of the   military family relief fund. Such contribution shall  be  in  any  whole   dollar  amount  and shall not reduce the amount of the state tax owed by   such taxpayer. The commissioner shall include  space  on  the  corporate   income  tax  return  to  enable  a  taxpayer  to make such contribution.   Notwithstanding any other  provision  of  law,  all  revenues  collected   pursuant to this section shall be credited to the military family relief   fund  and  shall  be  used only for those purposes enumerated in section   eighty-nine-i of the state finance law.* NB There are 3 § 209-L's
NY Tax L § 209-M (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 209-M - Gift for Leukemia, Lymphoma and Myeloma Research, Education and Treatment.

* § 209-M. Gift for leukemia, lymphoma and myeloma research, education   and treatment. Effective for any tax year commencing on or after January   first,  two thousand twenty, a taxpayer in any taxable year may elect to   contribute  to  the  support  of  the  leukemia,  lymphoma  and  myeloma   research,  education  and  treatment fund. Such contribution shall be in   any whole dollar amount and shall not reduce the amount of the state tax   owed by such taxpayer. The  commissioner  shall  include  space  on  the   corporate   income  tax  return  to  enable  a  taxpayer  to  make  such   contribution. Notwithstanding any other provision of law,  all  revenues   collected  pursuant  to  this section shall be credited to the leukemia,   lymphoma and myeloma research, education and treatment fund and shall be   used only for those purposes enumerated in section ninety-seven-ssss  of   the state finance law.* NB There are 2 § 209-M's
NY Tax L § 209-M-2 (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 209-M*2 - Gift for Home Delivered Meals for Seniors.

* §  209-M.  Gift  for home delivered meals for seniors. Effective for   any tax  year  commencing  on  or  after  January  first,  two  thousand   nineteen,  a taxpayer in any taxable year may elect to contribute to the   support of the senior wellness in nutrition  fund  for  the  purpose  of   providing home delivered meals to seniors. Such contribution shall be in   any  whole  dollar  amount  and shall not reduce the amount of state tax   owed by such taxpayer. The  commissioner  shall  include  space  on  the   business franchise income tax return, entitled "Home Delivered Meals for   Seniors",   to   enable   a   taxpayer   to   make   such  contribution.   Notwithstanding any other  provision  of  law,  all  revenues  collected   pursuant  to  this  section  shall be credited to the senior wellness in   nutrition fund and shall only be used for those purposes  enumerated  in   section ninety-one-g of the state finance law.* NB There are 2 § 209-M's
NY Tax L § 213 (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 213 - Payment and Lien of Tax.

§  213.  Payment  and lien of tax. 1. To the extent the tax imposed by   section two hundred nine of this chapter shall not have been  previously   paid pursuant to section two hundred thirteen-b of this chapter,a.  such  tax,  or  the  balance  thereof,  shall  be  payable  to the   commissioner in full at the time the report is required to be filed, andb. such tax, or the balance thereof, imposed  on  any  taxpayer  which   ceases  to exercise its franchise or to be subject to the tax imposed by   this article shall be payable to the commissioner at the time the report   is required to be filed, provided such tax  of  a  domestic  corporation   which  continues to possess its franchise shall be subject to adjustment   as the circumstances may require; all other taxes of any such  taxpayer,   which  pursuant  to  the  foregoing  provisions  of  this  section would   otherwise be payable subsequent to the time such report is  required  to   be filed, shall nevertheless be payable at such time.2.  If any taxpayer, within the time prescribed by section two hundred   eleven of this article, shall have applied for an automatic extension of   time to file its annual report and shall have paid to  the  commissioner   of  taxation and finance on or before the date such application is filed   an amount properly estimated as  provided  by  said  section,  the  only   amount  payable  in  addition  to  the  tax  shall  be  interest  at the   underpayment rate set  by  the  commissioner  pursuant  to  section  one   thousand  ninety-six of this chapter, or, if no rate is set, at the rate   of six per centum per annum upon the amount by which  the  tax,  or  the   portion thereof payable on or before the date the report was required to   be  filed,  exceeds  the  amount  so paid. For purposes of the preceding   sentence:a. an amount so paid shall be  deemed  properly  estimated  if  it  is   either  (i)  not  less  than  ninety  per  centum  of the tax as finally   determined, or (ii) not less than the tax shown on the taxpayer's report   for the preceding taxable year, if such preceding  year  was  a  taxable   year of twelve months; andb.  the time when a report is required to be filed shall be determined   without regard to any extension of time for filing such report.3. The commissioner may grant  a  reasonable  extension  of  time  for   payment  of  any tax imposed by this article under such conditions as he   or she deems just and proper.
NY Tax L § 217 (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 217 - Penalties.

§  217.  Penalties.  1.  If any taxes, penalties or interest due under   this article are not paid, or any report required is not filed, and  the   tax  commission  is  satisfied  that the failure to make such payment or   file  such  report  is  intentional,   it   may   so   report   to   the   attorney-general,  who  shall immediately bring an action in the name of   the people of the state, for the forfeiture of the charter or  franchise   of  any  corporation  failing to make such payment, or file such report,   and if it be found that such failure was intentional, judgment shall  be   rendered  in  such action for the forfeiture of such charter and for its   dissolution if a domestic corporation and if a foreign  corporation  for   the annulment of its franchise to do business in this state.2.  Whenever any corporation has failed to file an annual report for a   period of two consecutive years or has been delinquent in the payment of   taxes  for  any  two  years  duly  assessed  pursuant to this article or   article nine-a of the tax law heretofore in effect,  all  the  authority   and powers conferred on the tax commission and the secretary of state by   section two hundred three-a of this chapter and all of the provisions of   such section shall have full force and effect in respect of and shall be   applicable to such corporation.3.    Whenever  any  foreign  corporation has failed to file an annual   report or has been delinquent in the  payment  of  taxes  duly  assessed   pursuant   to  this  article  for  the  periods  of  time  specified  in   subdivision two of this section, all the authority and powers  conferred   on  the tax commission and the secretary of state by section two hundred   three-b of this chapter and all of the provisions of such section  shall   have full force and effect in respect of and shall be applicable to such   corporation.
NY Tax L § 218 (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 218 - Deposit and Disposition of Revenue.

§  218.   Deposit and disposition of revenue.  All taxes, interest and   penalties collected or received by the tax commission under this article   shall be deposited and disposed of pursuant to the provisions of section   one hundred seventy-one-a of this chapter.
NY Tax L § 219 (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 219 - Limitation of Time.

§  219.  Limitation of time.  The provisions of the civil practice law   and rules relative to the limitation of time of enforcing a civil remedy   shall not apply to any proceeding or action  taken  to  levy,  appraise,   assess,  determine  or  enforce  the  collection  of  any tax or penalty   prescribed by this article, provided, however, that as to real estate in   the hands of persons who are owners thereof who would be  purchasers  in   good faith but for such tax or penalty and as to the lien on real estate   of  mortgages held by persons who would be holders thereof in good faith   but for such tax or penalty, all such taxes and penalties shall cease to   be a lien on such real estate as  against  such  purchasers  or  holders   after  the  expiration  of ten years from the date such taxes became due   and payable.  The limitations herein provided for shall not apply to any   transfer from a corporation to a person or corporation  with  intent  to   avoid  payment  of  any taxes, or where with like intent the transfer is   made to a grantee corporation, or any  subsequent  grantee  corporation,   controlled  by  such grantor or which has any community of interest with   it, either through stock ownership or otherwise.
NY Tax L § 219-A (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 219-A - Practice and Procedure for Taxable Years Ending on or After December Thirty-First, Nineteen Hundred Sixty-Four.

§  219-a.  Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four.--For  taxable  years or  periods  ending  on or after December thirty-first, nineteen hundred sixty-four--  (1)  the provisions of article twenty-seven shall apply  with  respect to  the  administration of and procedure with respect to the tax imposed under this article;  (2)  any provisions of this article   which are inconsistent  with  or contrary to the provisions of article twenty-seven shall not apply.
NY Tax L § 252-A (2021)
2021 New York Laws TAX - Tax Article 11 - Tax on Mortgages 252-A - Other Exemptions.

§  252-a.  Other  exemptions.   1. Mortgages of real property given to   secure obligations incurred and given  pursuant  to  the  provisions  of   section  six-a  of  the  banking law shall be exempt from any tax or fee   imposed by this article.2. Reverse mortgages conforming  to  the  provisions  of  section  two   hundred eighty or two hundred eighty-a of the real property law securing   obligations  of mortgagors or exempted therefrom pursuant to subdivision   four of section two hundred eighty or subdivision four  of  section  two   hundred  eighty-a  of the real property law shall be exempt from any tax   or fee imposed by this article. In  each  case  where  an  exemption  is   claimed  under  this subdivision, the lender shall provide documentation   in a format approved by the commissioner  of  taxation  and  finance  to   enable  recording  officers  to  affirmatively determine when a mortgage   being presented for recording is a reverse mortgage conforming  to  such   provisions  of  the real property law and entitled to an exemption under   this subdivision. Where such documentation is not furnished, the maximum   principal debt or obligation which shall  be  the  measure  of  the  tax   imposed  by and pursuant to the authority of this article in the case of   a reverse  mortgage  shall  be  the  proceeds  of  the  loan  which  the   authorized  lender is obligated to lend the borrower at the execution of   such mortgage or at any time thereafter but determined without regard to   any contingency relating to the  addition  of  any  unpaid  interest  to   principal  or  relating  to any percentage of the future appreciation of   the  property  securing  the  loan  as   consideration   or   additional   consideration  for  the  making  of  the  loan.  Provided,  however,  if   subsequent to the recording of such mortgage,  the  proceeds  which  the   authorized lender is obligated to lend the borrower are increased at any   time,  such  new  or  further  indebtedness  or  obligation shall be the   measure of the tax at such time unless at  that  time  an  exemption  is   applicable under the first sentence of this subdivision or otherwise.
NY Tax L § 254 (2021)
2021 New York Laws TAX - Tax Article 11 - Tax on Mortgages 254 - Optional Tax on Prior Mortgages.

§ 254.  Optional  tax  on prior mortgages. Whenever any mortgage other   than a mortgage specified in section two hundred and sixty-four has been   recorded prior to July first, nineteen hundred and six, the record owner   thereof may file with the recording officer of the county in  which  the   real property, or any part thereof, on which said mortgage is a lien, is   situated, a written statement under oath verified by the record owner or   the  agent  or  officer of such record owner describing such mortgage by   giving the date of the same and the liber and page of the record thereof   together with the names of the parties thereto,  specifying  the  amount   then  remaining  unpaid  on  the debt or obligation secured thereby, and   electing that it shall become subject to the tax prescribed  by  section   two  hundred  and  fifty-three  of this chapter. Whenever any unrecorded   mortgage has been executed and delivered prior to July  first,  nineteen   hundred  and six, the owner thereof may record the same upon filing with   the recording officer a similar statement and paying the tax  as  herein   prescribed. A tax shall thereupon be computed, levied and collected upon   the amount of the principal debt or obligation unpaid at the time of the   filing  of  such  statement,  or  of  the recording of such mortgage and   filing of such statement. On the payment of such tax as herein provided,   the recording officer shall note on the margin of  the  record  of  such   mortgage  the  fact of such statement and of the amount of the tax paid,   attested by his signature, whereupon  such  mortgage  and  the  debt  or   obligation  secured  thereby  shall  be  entitled  to the exemptions and   immunities conferred by this article, and all of the provisions of  this   article  shall  thereafter  be applicable to said mortgage. Whenever the   original mortgage is presented to the clerk together with the  statement   he  shall  also note on said original mortgage the fact of the filing of   the said statement and also the amount of the tax paid duly attested  by   his  signature,  which  indorsement  shall be conclusive evidence of the   payment of such tax.
NY Tax L § 257 (2021)
2021 New York Laws TAX - Tax Article 11 - Tax on Mortgages 257 - Payment of Taxes.

§ 257.  Payment  of  taxes. The taxes imposed by this article shall be   payable on the recording of each mortgage of real  property  subject  to   taxes  thereunder.  Such taxes shall be paid to the recording officer of   any county in which the real property or any part thereof  is  situated.   It  shall  be  the  duty  of such recording officer to indorse upon each   mortgage a receipt for the amount of the tax so paid.  Any  mortgage  so   indorsed  may  thereupon  or  thereafter  be  recorded  by any recording   officer and the receipt for such tax indorsed upon each  mortgage  shall   be  recorded  therewith.  The record of such receipt shall be conclusive   proof that the amount of tax stated therein  has  been  paid  upon  such   mortgage.