reglab/housing_qa huggingface dataset:
NY Tax L § 1304-B (2021)
2021 New York Laws TAX - Tax Article 30 - City Personal Income Tax 1304-B - Additional Tax.

§  1304-B.  Additional  tax.  (a)  (1)  In addition to any other taxes authorized by this article, any  city  imposing  such  taxes  is  hereby authorized  and  empowered to adopt and amend local laws imposing in any such city for each taxable year beginning after nineteen hundred  ninety but  before  two  thousand  twenty-four,  an  additional tax on the city taxable income of every city resident individual, estate and  trust,  to be  calculated  for  each  taxable year as follows: (i) for each taxable year beginning after nineteen hundred ninety but before nineteen hundred ninety-nine, at the rate of fourteen percent of the sum of the taxes for each such taxable year determined pursuant to section  thirteen  hundred four  and  section thirteen hundred four-A of this article; and (ii) for each taxable year beginning after nineteen hundred ninety-eight, at  the rate  of  fourteen  percent  of the tax for such taxable year determined pursuant to such section thirteen hundred four.  (2) Notwithstanding paragraph one of this subsection, for each taxable year  beginning  after  nineteen  hundred  ninety-nine  but  before  two thousand twenty-four, any city imposing such additional tax may by local law impose such tax at a rate that is less than fourteen percent and may impose  such  tax at more than one rate depending upon the filing status and city taxable income of such  city  resident  individual,  estate  or trust.  (3)  A  local law enacted pursuant to paragraph two of this subsection shall be applicable with respect to any taxable year only if it has been enacted on or before July thirty-first of such year. A certified copy of such local law shall be mailed by registered mail to the  department  at its  office in Albany within fifteen days of its enactment. However, the department may allow additional time  for  such  certified  copy  to  be mailed  if  it  deems such action to be consistent with its duties under this article.  (b) The additional tax imposed  pursuant  to  the  authority  of  this section   shall  be  administered,  collected  and  distributed  by  the commissioner of taxation and finance in the same  manner  as  the  other taxes  imposed pursuant to the authority of this article, and all of the provisions of this article, including section thirteen  hundred  ten  of this  article,  shall  apply  to  the  additional tax authorized by this section.
NY Tax L § 1309 (2021)
2021 New York Laws TAX - Tax Article 30 - City Personal Income Tax 1309 - Requirement of Withholding Tax From Wages.

§  1309.  Requirement  of  withholding  tax  from wages. A tax imposed   pursuant to the authority of this article shall  provide  that  the  tax   shall  be  withheld  from the wages of city residents in the same manner   and subject to the same requirements, to the greatest  extent  possible,   as  provided  in  sections  six  hundred seventy-one through six hundred   seventy-eight of this chapter except that the  term  "aggregate  amount"   contained  in paragraphs one, two and three of subsection (a) of section   six hundred seventy-four of this chapter shall mean the aggregate of the   aggregate amounts of New York state personal income tax,  city  personal   income tax on residents and city earnings tax on nonresidents authorized   pursuant  to  article  two-E  of  the  general  city  law required to be   deducted and withheld and provided, however, that the provisions of such   paragraphs shall not be applicable to employer's returns required to  be   filed  with respect to taxes required to be deducted and withheld during   the calendar year nineteen hundred seventy-six, but such  returns  shall   be  required  to be filed with the state tax commission at the times and   in the manner provided for in  subdivision  (a)  of  section  fifty-four   contained  in  section  twenty-five-a of the general city law except the   term "administrator" in such subdivision shall be  read  as  "state  tax   commission."
NY Tax L § 1311 (2021)
2021 New York Laws TAX - Tax Article 30 - City Personal Income Tax 1311 - Enforcement With Other Taxes.

§  1311.  Enforcement with other taxes. (a) If there is assessed a tax under a city income tax  imposed  pursuant  to  the  authority  of  this article  and  there  is  also  assessed  a tax or taxes against the same taxpayer pursuant to  article  twenty-two  or  articles  twenty-two  and twenty-three  of  this  chapter or under a local law enacted pursuant to the authority of article two-E of the general city law and payment of  a single  amount  is  required  under the provisions of this article, such payment shall be deemed to have been made with respect to the  taxes  so assessed  in proportion to the amounts of such taxes due, including tax, penalties, interest and additions to tax.  (b) If the state  tax  commission  takes  action  under  such  article twenty-two  or articles twenty-two and twenty-three or under a local law enacted pursuant to the authority of article two-E of the  general  city law  with  respect to the enforcement and collection of the tax or taxes assessed under such articles the state tax  commission  shall,  wherever possible,  accompany  such  action  with  a similar action under similar enforcement and collection provisions of such city income tax.  (c) Any moneys collected as a result of such  joint  action  shall  be deemed  to  have  been  collected  in  proportion  to  the  amounts due, including tax, penalties, interest and additions to tax,  under  article twenty-two  or  articles twenty-two and twenty-three of this chapter and such city income tax.  (d) Whenever the state tax commission takes any action with respect to a  deficiency  of  income  tax  under  article  twenty-two  or  articles twenty-two and twenty-three of this chapter or under a local law enacted pursuant  to  the  authority  of  article two-E of the general city law, other than the action set forth in subdivision (a) of this  section,  it may  in its discretion accompany such action with a similar action under such city income tax.
NY Tax L § 1320 (2021)
2021 New York Laws TAX - Tax Article 30-A - City Income Tax Surcharge 1320 - Short Title.

§  1320.  Short title. This article shall be known and may be cited as   the "city income tax surcharge act".
NY Tax L § 1322 (2021)
2021 New York Laws TAX - Tax Article 30-A - City Income Tax Surcharge 1322 - Persons Subject to the City Income Tax Surcharge.

§ 1322. Persons subject to the city income tax surcharge. (a) General. The  city income tax surcharge imposed pursuant to the authority of this article shall be imposed for each taxable year on  every  city  resident individual,  estate and trust. A taxpayer's taxable year for purposes of a city income tax surcharge imposed pursuant to the  authority  of  this article  shall  be the same as his taxable year under article twenty-two of this chapter.  (b) Partners and partnerships. A partnership  as  such  shall  not  be subject to a city income tax surcharge imposed pursuant to the authority of  this  article.  Persons  carrying  on  business as partners shall be liable for such city income tax surcharge  only  in  their  separate  or individual  capacities.  As used in this article, the term "partnership" shall include,  unless  a  different  meaning  is  clearly  required,  a subchapter  K  limited liability company. The term "subchapter K limited liability company" shall mean a limited liability company classified  as a  partnership  for  federal  income  tax  purposes.  The  term "limited liability company" means a  domestic  limited  liability  company  or  a foreign limited liability company, as defined in section one hundred two of  the  limited  liability  company law, a limited liability investment company formed pursuant to section five hundred  seven  of  the  banking law, or a limited liability trust company formed pursuant to section one hundred two-a of the banking law.  (c)  Associations  taxable  as  corporations. An association, trust or other unincorporated organization which is taxable as a corporation  for federal  income  tax  purposes shall not be subject to a city income tax surcharge imposed pursuant to the authority of this article.  (d) Exempt trusts and organizations. A trust or  other  unincorporated organization  which  by  reason  of its purposes or activities is exempt from federal income tax  shall  be  exempt  from  any  city  income  tax surcharge  imposed pursuant to the authority of this article (regardless of whether subject to federal income tax on unrelated  business  taxable income).
NY Tax L § 1323 (2021)
2021 New York Laws TAX - Tax Article 30-A - City Income Tax Surcharge 1323 - Net State Tax.

§  1323.  Net  state  tax.  The  net  state  tax  of  a  city resident   individual, estate or trust shall mean the  sum  of  all  of  the  taxes   imposed  on such individual, estate or trust under article twenty-two of   this chapter for the taxable year less  the  applicable  credits  (other   than  the credit for tax withheld) allowed to such individual, estate or   trust under such article for the taxable year.
NY Tax L § 1327 (2021)
2021 New York Laws TAX - Tax Article 30-A - City Income Tax Surcharge 1327 - Change of Resident Status During Year.

§  1327.  Change  of  resident  status during year. (a) General. If an individual changes his status during his taxable year from city resident to city nonresident, or from city nonresident to city resident, he shall file one return as a city resident for the portion of  the  year  during which  he  is a city resident, and a return under a local law authorized by article thirty-B of this chapter for the portion of the  year  during which  he is a city nonresident, subject to such exceptions as the state tax commission may prescribe by regulation.  (b) Trusts. If the status of a trust changes during its  taxable  year from city resident to city nonresident, or from city nonresident to city resident,  the  fiduciary shall file one return as a city resident trust for the portion of the year during which the trust is  a  city  resident trust,  and a return under a local law authorized by article thirty-B of this chapter for the portion of the year during which  the  trust  is  a city  nonresident  trust,  subject  to  such exceptions as the state tax commission may prescribe by regulations.  (c) Computation of net state tax. When an individual or trust  changes resident  status during the taxable year, the net state tax shall be the net state tax determined as if such individual or  trust  were  a  state resident  for  the  entire  taxable  year,  multiplied by a fraction the numerator of which is such individual's or  trust's  New  York  adjusted gross  income  for  the  period of residence, computed as if the taxable year for federal tax purposes were limited to the period  of  residence, and  the  denominator  of which is such individual's or trust's New York adjusted gross income for the entire taxable year. For purposes  of  the preceding  sentence,  New  York  adjusted  gross  income  means New York adjusted gross  income  determined  under  article  twenty-two  of  this chapter.
NY Tax L § 1329 (2021)
2021 New York Laws TAX - Tax Article 30-A - City Income Tax Surcharge 1329 - Requirement of Withholding Tax From Wages.

§  1329. Requirement of withholding tax from wages.  (a) A city income tax surcharge imposed pursuant to the authority of  this  article  shall provide that such tax shall be withheld from the wages of city residents in the same manner and subject to the same requirements, to the greatest extent possible, as provided in sections six hundred seventy-one through six   hundred  seventy-eight  of  this  chapter  except  that  the  term "aggregate amount"  contained  in  paragraphs  one,  two  and  three  of subsection (a) of section six hundred seventy-four of this chapter shall mean  the  aggregate of the aggregate amounts of New York state personal income tax, city personal income tax on residents authorized pursuant to article thirty of this chapter, city income tax surcharge  on  residents authorized  pursuant  to this article, city earnings tax on nonresidents authorized pursuant to article two-E of the general city  law  and  city earnings  tax on nonresidents authorized pursuant to article thirty-B of this chapter required to be deducted and withheld.  (b) Withholding of tax on wages shall commence (i) in the  case  of  a local  law  enacted in accordance with the requirements of paragraph (i) of subsection  (c)  of  section  thirteen  hundred  twenty-one  of  this article, not later than January first, nineteen hundred eighty-five, and (ii)  in  the  case  of  a  local  law  enacted  in  accordance with the requirements of paragraph (ii) of such subsection, not  later  than  the effective  date  of  such  local  law  or  ninety days after the date of enactment of such local law, whichever is later.
NY Tax L § 1330 (2021)
2021 New York Laws TAX - Tax Article 30-A - City Income Tax Surcharge 1330 - Credit for Tax Withheld.

§  1330.  Credit  for  tax  withheld.  The  city  income tax surcharge   withheld shall not reduce net state tax for purposes  of  computing  the   city  income  tax surcharge, but any amount of tax actually deducted and   withheld under the authority of this article in any calendar year  shall   be deemed to have been paid to the state tax commission on behalf of the   person from whom withheld, and such person shall be credited with having   paid  the  amount of tax for the taxable year beginning in such calendar   year. For a taxable year of less than twelve months, the credit shall be   made under regulations of the state tax commission.
NY Tax L § 1331 (2021)
2021 New York Laws TAX - Tax Article 30-A - City Income Tax Surcharge 1331 - Enforcement With Other Taxes.

§  1331.  Enforcement with other taxes. (a) Joint assessment. If there is assessed a tax under a city income tax surcharge imposed pursuant  to the  authority  of this article and there is also assessed a tax against the same taxpayer pursuant to article  twenty-two  of  this  chapter  or under a local law enacted pursuant to the authority of article thirty or thirty-B  of  this  chapter or article two-E of the general city law and payment of a single amount is required  under  the  provisions  of  this article,  such payment shall be deemed to have been made with respect to the taxes so assessed in proportion to the amounts of  such  taxes  due, including tax, penalties, interest and additions to tax.  (b)  Joint action. If the state tax commission takes action under such article twenty-two  or  under  a  local  law  enacted  pursuant  to  the authority of article thirty or thirty-B of this chapter or article two-E of  the  general city law with respect to the enforcement and collection of the  tax  or  taxes  assessed  under  such  articles  the  state  tax commission  shall,  wherever  possible,  accompany  such  action  with a similar action under similar enforcement and  collection  provisions  of such city income tax surcharge.  (c)  Apportionment  of  moneys  collected  by joint action. Any moneys collected as a result of such joint action shall be deemed to have  been collected  in  proportion  to the amounts due, including tax, penalties, interest and additions to tax, under article twenty-two of this  chapter or under a local law enacted pursuant to the authority of article thirty or thirty-B of this chapter or article two-E of the general city law and such city income tax surcharge.  (d)  Joint  deficiency action. Whenever the state tax commission takes any action with respect to a deficiency  of  income  tax  under  article twenty-two  of this chapter or under a local law enacted pursuant to the authority of article thirty or thirty-B of this chapter or article two-E of the general city law, other than the action set forth  in  subsection (a) of this section, it may in its discretion accompany such action with a similar action under such city income tax surcharge.
NY Tax L § 1341 (2021)
2021 New York Laws TAX - Tax Article 30-B - City Earnings Tax on Nonresidents 1341 - Withholding Requirement.

§  1341.  Withholding  requirement.  Withholding of tax on wages shall   commence (i) in the case of a local law enacted in accordance  with  the   requirements  of  paragraph  (i)  of  subsection (b) of section thirteen   hundred forty of this article, not later than  January  first,  nineteen   hundred  eighty-five,  and  (ii)  in  the case of a local law enacted in   accordance with the requirements of paragraph (ii) of  such  subsection,   not later than the effective date of such local law or ninety days after   the date of enactment of such local law, whichever is later.
NY Tax L § 1342 (2021)
2021 New York Laws TAX - Tax Article 30-B - City Earnings Tax on Nonresidents 1342 - Administrative Provisions.

§  1342.  Administrative  provisions.  (a) The provisions contained in sections six hundred fifty-three, six hundred fifty-eight,  six  hundred sixty-two and thirteen hundred thirty-one of this chapter, including the provisions   of   judicial   review   by   a  proceeding  under  article seventy-eight of the civil practice law and rules, shall  be  applicable with  the  same  force  and  effect  as  if  those  provisions  had been incorporated in full in this section and had expressly referred  to  any tax  imposed  pursuant  to  the  authority  of this article except where inconsistent with the provisions of this article.  (b) For the tax year in which such local law is enacted,  no  addition to  the  tax shall be imposed, pursuant to subsection (c) of section six hundred eighty-five of  this  chapter,  through  the  operation  of  the provisions  of  this  section  for  the  portion  of the underpayment of estimated tax as the result of a local law enacted pursuant to paragraph (iii) of subsection (b)  of  section  thirteen  hundred  forty  of  this article.
NY Tax L § 1343 (2021)
2021 New York Laws TAX - Tax Article 30-B - City Earnings Tax on Nonresidents 1343 - Deposit and Disposition of Revenues.

§  1343.  Deposit and disposition of revenues. Revenues resulting from   the imposition of the tax authorized by this article shall be  deposited   and  disposed  of  in  the  same  manner  as revenues resulting from the   imposition of the tax authorized by article thirty-A of this chapter.
NY Tax L § 1400 (2021)
2021 New York Laws TAX - Tax Article 31 - Real Estate Transfer Tax 1400 - Short Title.

§  1400. Short title.  This article shall be known and may be cited as   the "real estate transfer tax law".
NY Tax L § 1402-A (2021)
2021 New York Laws TAX - Tax Article 31 - Real Estate Transfer Tax 1402-A - Additional Tax.

§  1402-a.  Additional  tax.  (a)  In  addition  to the tax imposed by section fourteen hundred two of this article, a tax is hereby imposed on each conveyance of residential real property or  interest  therein  when the  consideration  for  the entire conveyance is one million dollars or more.  For purposes of this section,  residential  real  property  shall include  any  premises  that  is or may be used in whole or in part as a personal residence, and shall include a one, two, or three-family house, an individual condominium unit, or a  cooperative  apartment  unit.  The rate  of  such  tax  shall  be  one percent of the consideration or part thereof attributable to the residential real property. Such tax shall be paid at the same time and in the same  manner  as  the  tax  imposed  by section fourteen hundred two of this article.  (b)  Notwithstanding  the  provisions  of  subdivision  (a) of section fourteen hundred four of this article, the  additional  tax  imposed  by this  section shall be paid by the grantee. If the grantee has failed to pay the tax imposed by this article at  the  time  required  by  section fourteen  hundred  ten  of this article or if the grantee is exempt from such tax, the grantor shall have the duty to  pay  the  tax.  Where  the grantor  has  the  duty to pay the tax because the grantee has failed to pay, such tax shall be the joint and several liability  of  the  grantor and the grantee.  (c)  Except  as otherwise provided in this section, all the provisions of this  article  relating  to  or  applicable  to  the  administration, collection, determination and distribution of the tax imposed by section fourteen  hundred  two  of  this  article shall apply to the tax imposed under the authority of this section with such modifications  as  may  be necessary  to  adapt  such  language  to  the  tax  so  authorized. Such provisions shall apply with the  same  force  and  effect  as  if  those provisions  had been set forth in this section except to the extent that any provision is either inconsistent with a provision of this section or not relevant to the tax authorized by this section.
NY Tax L § 1404 (2021)
2021 New York Laws TAX - Tax Article 31 - Real Estate Transfer Tax 1404 - Liability for Tax.

§  1404.  Liability  for tax. (a) The real estate transfer tax imposed pursuant to section fourteen hundred two of this article shall  be  paid by  the  grantor  and  such  tax  shall  not  be  payable,  directly  or indirectly, by the grantee except as  provided  in  a  contract  between grantor  and  grantee  or  as otherwise provided in this section. If the grantor has failed to pay the tax imposed by this article  at  the  time required  by  section  fourteen  hundred  ten  of this article or if the grantor is exempt from such tax, the grantee shall have the duty to  pay the  tax.  Where  the  grantee  has  the duty to pay the tax because the grantor has failed to pay, such tax  shall  be  the  joint  and  several liability  of the grantor and the grantee; provided that in the event of such failure, the grantee shall have  a  cause  of  action  against  the grantor  for  recovery of payment of such tax, interest and penalties by the grantee. In the case of a conveyance of residential real property as defined in subdivision (a) of section fourteen  hundred  two-a  of  this article,  if  the  tax  imposed  by  this article is paid by the grantee pursuant to a contract between the grantor and the grantee,  the  amount of  such  tax  shall  be  excluded from the calculation of consideration subject to tax under this article.  (b) For the purpose of the proper administration of this  article  and to  prevent evasion of the tax hereby imposed, it shall be presumed that all conveyances are taxable. Where the consideration  includes  property other  than  money,  it  shall be presumed that the consideration is the fair market value of  the  real  property  or  interest  therein.  These presumptions  shall prevail until the contrary is proven, and the burden of proving the contrary shall be on the person liable for payment of the tax.