reglab/housing_qa huggingface dataset:
NY Tax L § 863 (2021)
2021 New York Laws TAX - Tax Article 24-A - Pass-Through Entity Tax 863 - Pass-Through Entity Tax Credit.

§ 863. Pass-through entity tax credit. (a) Personal income tax credit. (1)  A  taxpayer subject to tax under article twenty-two of this chapter that is a direct partner or member  in  an  electing  partnership  or  a direct  shareholder  of  an  electing S corporation subject to tax under this article shall be allowed a credit against the tax imposed  pursuant to  article  twenty-two  of  this  chapter,  computed  pursuant  to  the provisions of subsection (kkk)  of  section  six  hundred  six  of  this chapter.  An  entity  that  is  disregarded  for  tax  purposes  will be disregarded for purposes of  determining  if  a  taxpayer  is  a  direct partner or member of an electing partnership or direct shareholder of an electing S corporation.  (2)  Limitation  on  credit.  No credit shall be allowed to a taxpayer under paragraph one of this subsection unless the  electing  partnership or  electing  S  corporation paid the tax imposed under this article and provided sufficient information on the pass-through entity tax return as prescribed  by  the  commissioner  to  identify  that   taxpayer.   Such information  shall  include,  but not be limited to, the social security number or taxpayer  identification  number  of  the  article  twenty-two taxpayer  who  will  claim the credit (even in the case of a disregarded entity owned by such taxpayer).  (b) Limitation on credit. The aggregate amount of credits  claimed  by all  partners,  members  or  shareholders  of an electing partnership or electing S corporation pursuant to subsection (a) of this section  shall not  exceed  the  tax  due under subsection (a) of section eight hundred sixty-two of this article from such electing partnership or  electing  S corporation for the taxable year.
NY Tax L § 864 (2021)
2021 New York Laws TAX - Tax Article 24-A - Pass-Through Entity Tax 864 - Payment of Estimated Tax.

§  864.  Payment  of  estimated  tax. (a) Definition of estimated tax. Estimated tax means the amount that an electing partnership or  electing S  corporation  estimates to be the tax imposed by section eight hundred sixty-two of this article for the current taxable year.  (b) General. The estimated  tax  shall  be  paid  as  follows  for  an electing partnership and an electing S corporation:  (1)  The  estimated  tax  shall  be paid in four equal installments on March  fifteenth,  June  fifteenth,  September  fifteenth  and  December fifteenth  in  the calendar year prior to the year in which the due date of the return required by this article falls.  (2) The amount  of  any  required  installment  shall  be  twenty-five percent of the required annual payment.  (3)  The  required annual payment is the lesser of: (A) ninety percent of the tax shown on the return for the taxable year; or (B) one  hundred percent  of  the  tax shown on the return of the electing partnership or electing S corporation for the preceding taxable year.  (c) Application to short taxable year. This section shall apply  to  a taxable  year  of  less than twelve months in accordance with procedures established by the commissioner.  (d) Installments paid in advance. An electing partnership or  electing S  corporation  may  elect  to  pay any installment of its estimated tax prior to the date prescribed for the payment thereof.
NY Tax L § 901 (2021)
2021 New York Laws TAX - Tax Article 25 - Reciprocal Enforcement of Tax Liabilities 901 - Collection of Taxes by Suits in Other States.

§ 901. Collection of taxes by suits in other states. At the request of   the  tax  commission the attorney-general may bring suit, in the name of   this state, in the appropriate court of any other state to  collect  any   tax  legally due this state, and any political subdivision of this state   or the appropriate officer thereof, acting in its behalf, may bring suit   in the appropriate court of any other state to collect any  tax  legally   due to such political subdivision.
NY Tax L § 902 (2021)
2021 New York Laws TAX - Tax Article 25 - Reciprocal Enforcement of Tax Liabilities 902 - Enforcement of Taxes Imposed by Other States.

§  902.  Enforcement  of  taxes imposed by other states. The courts of   this state shall recognize and enforce liabilities  for  taxes  lawfully   imposed  by any other state, or any political subdivision thereof, which   extends a like comity to this state, and the duly authorized officer  of   any  such  state  or  a  political  subdivision  thereof may sue for the   collection of such a tax in the courts of this state. A  certificate  by   the secretary of state of such other state that an officer suing for the   collection of such a tax is duly authorized to collect the same shall be   conclusive proof of such authority.
NY Tax L § 903 (2021)
2021 New York Laws TAX - Tax Article 25 - Reciprocal Enforcement of Tax Liabilities 903 - Interest and Penalties.

§  903.  Interest and penalties. For the purposes of this article, the   words "tax" and "taxes" shall include interest and penalties  due  under   any  taxing  statute,  and  liability  for such interest or penalties or   both, due under a  taxing  statute  of  another  state  or  a  political   subdivision  thereof,  shall be recognized and enforced by the courts of   this state to the same extent that the laws of such other  state  permit   the  enforcement  in  its  courts  of  liability  for  such  interest or   penalties or both, due under  a  taxing  statute  of  this  state  or  a   political subdivision thereof.
NY Tax L § 1080 (2021)
2021 New York Laws TAX - Tax Article 27 - Corporate Tax Procedure and Administration 1080 - Application of Article.

§  1080.  Application of article.--- (a) General.--- The provisions of this article shall apply to the administration  of  and  the  procedures with  respect  to the taxes imposed by articles nine, and nine-a of this chapter for taxable  years  or  periods  ending  on  or  after  December thirty-first, nineteen hundred sixty-four.  (b)  Definitions.---  As  used  in  this  article, where not otherwise specifically  defined  and  unless  a  different  meaning   is   clearly required---  (1)  The  term  "return" means a report or return of tax, but does not include a declaration of estimated tax.  (2)  The  term  "corporation"  includes  a  corporation,   association (including  a  limited  liability company), joint stock company or other entity subject to tax under article nine, nine-a, nine-b or nine-c.  (3) The term "person" includes a  corporation,  association,  company, partnership,  estate,  trust,  liquidator,  fiduciary or other entity or individual liable for the tax imposed by article nine, nine-a, nine-b or nine-c, or under a duty to perform an act under this  article  or  under article nine, nine-a, nine-b or nine-c.
NY Tax L § 1095 (2021)
2021 New York Laws TAX - Tax Article 27 - Corporate Tax Procedure and Administration 1095 - Criminal Penalties; Cross-Reference.

§  1095. Criminal penalties; cross-reference.--For criminal penalties,   see article thirty-seven of this chapter.
NY Tax L § 1097 (2021)
2021 New York Laws TAX - Tax Article 27 - Corporate Tax Procedure and Administration 1097 - Disposition of Revenue.

§ 1097. Disposition of revenue.---All revenue collected or received by   the tax commission under this article shall be deposited and disposed of   in accordance with the provisions of the article of the tax law imposing   the tax to which the revenue relates.
NY Tax L § 1160 (2021)
2021 New York Laws TAX - Tax Article 28-A - Special Tax on Passenger Car Rentals 1160 - Special Tax on Passenger Car Rentals.

§  1160.  Special tax on passenger car rentals. (a) (1) In addition to any tax imposed under any other article of this chapter, there is hereby imposed and there shall be paid a tax of six percent upon  the  receipts from  every  rental  of  a  passenger car which is a retail sale of such passenger car.  (2) Except to the extent that a  passenger  car  rental  described  in paragraph one of this subdivision has already been or will be subject to the  tax  imposed  under such paragraph and except as otherwise exempted under this article, there is hereby imposed on every  person  and  there shall  be  paid a use tax for the use within this state of any passenger car rented by the user, which is a purchase at retail of such  passenger car, but not including any lease of a passenger car to which subdivision (i)  of  section  eleven  hundred  eleven  of  this chapter applies. For purposes of this paragraph, the tax shall be at the rate of six  percent of  the consideration given or contracted to be given for such property, or for the use of such property, including any charges for  shipping  or delivery  as  described in paragraph three of subdivision (b) of section eleven hundred one  of  this  chapter,  but  excluding  any  credit  for tangible  personal  property  accepted  in part payment and intended for resale.  (b) For purposes of this  section,  the  following  definitions  shall apply:  (1)  Motor  vehicle. A motor vehicle as defined in section one hundred twenty-five of  the  vehicle  and  traffic  law,  but  not  including  a motorcycle.  (2)  Passenger  car.  A motor vehicle having a gross vehicle weight of nine thousand pounds or less with a seating capacity of nine persons  or less designed for passenger transportation.  (3)  Rental. The transfer of possession of a motor vehicle, whether or not the motor vehicle is required to be or is registered by this  state, for a consideration, without the transfer of the ownership of such motor vehicle,  but  not  including  a  lease  described in subdivision (i) of section eleven hundred eleven of this chapter.
NY Tax L § 1166 (2021)
2021 New York Laws TAX - Tax Article 28-A - Special Tax on Passenger Car Rentals 1166 - Transitional Provisions.

§ 1166. Transitional provisions. With respect to the tax imposed under   section  eleven  hundred  sixty  of  this  article effective June first,   nineteen hundred ninety, the provisions of subdivision  (a)  of  section   eleven  hundred  six  of  this  chapter shall apply, except that for the   purposes of this section, all references in said subdivision (a) of such   section eleven hundred six to August first, nineteen hundred sixty-five,   shall be read as referring to the effective date of such section  eleven   hundred  sixty,  and  all  references  in  said  subdivision (a) of such   section eleven hundred six to April first, nineteen  hundred  sixty-five   shall  be  read  as  referring  to  the  date  four  months prior to the   effective date of such section  eleven  hundred  sixty.  Nothing  herein   contained  shall  be  deemed to change the taxable status of any sale or   use which occurred prior to such effective date,  and  provided  further   that the reference in subdivision one of section eleven hundred eighteen   of  this  chapter to August first, nineteen hundred sixty-five, shall be   read as referring to the effective date of section eleven hundred  sixty   of this article.
NY Tax L § 1166-A (2021)
2021 New York Laws TAX - Tax Article 28-A - Special Tax on Passenger Car Rentals 1166-A - Special Supplemental Tax on Passenger Car Rentals Within the Metropolitan Commuter Transportation District.

§ 1166-a. Special supplemental tax on passenger car rentals within the metropolitan  commuter  transportation  district. (a) In addition to the tax imposed under section eleven hundred sixty of this  article  and  in addition  to  any  tax  imposed under any other article of this chapter, there is hereby imposed and there shall be paid a tax at the rate of six percent upon the receipts from every rental of a passenger car which  is a  retail  sale  of  such passenger car within the metropolitan commuter transportation district as defined in subsection (a)  of  section  eight hundred of this chapter.  (b)  Except  to  the  extent  that a passenger car rental described in subdivision (a) of this section, or section eleven  hundred  sixty-six-b of  this article, has already been or will be subject to the tax imposed under such subdivision or section and except as otherwise exempted under this article, there is hereby imposed on every person and there shall be paid  a  use  tax  for  the  use  within   the   metropolitan   commuter transportation  district  as  defined in subsection (a) of section eight hundred of this chapter; of any passenger car rented by the user that is a purchase at retail of such passenger car, but not including any  lease of  a  passenger  car to which subdivision (i) of section eleven hundred eleven of this chapter applies. For purposes of  this  subdivision,  the tax  shall  be  at the rate of six percent of the consideration given or contracted to be given for  such  property,  or  for  the  use  of  such property, including any charges for shipping or delivery as described in paragraph three of subdivision (b) of section eleven hundred one of this chapter,  but  excluding  any  credit  for  tangible  personal  property accepted in part payment and intended for resale.
NY Tax L § 1166-B (2021)
2021 New York Laws TAX - Tax Article 28-A - Special Tax on Passenger Car Rentals 1166-B - Special Supplemental Tax on Passenger Car Rentals Outside of the Metropolitan Commuter Transportation District.

§ 1166-b. Special supplemental tax on passenger car rentals outside of the  metropolitan  commuter  transportation district. (a) In addition to the tax imposed under section eleven hundred sixty of this  article  and in  addition to any tax imposed under any other article of this chapter, there is hereby imposed and there shall be paid a tax at the rate of six percent upon the receipts from every rental of a passenger car  that  is not  subject  to the tax described in section eleven hundred sixty-six-a of this article, but which is a retail sale of such passenger car within the state.  (b) Except to the extent that a  passenger  car  rental  described  in subdivision (a) of this section or in section eleven hundred sixty-six-a of  this article, has already been subject to the tax imposed under such subdivision or section, and except  as  otherwise  exempted  under  this article, there is hereby imposed on every person and there shall be paid a  use  tax  for the use within the state of any passenger car rented by the user that is a purchase at retail of such  passenger  car,  but  not including  any  lease  of  a  passenger  car to which subdivision (i) of section eleven hundred eleven of this chapter applies. For  purposes  of this  subdivision,  the  tax  shall be at the rate of six percent of the consideration given or contracted to be given for such property, or  for the use of such property, including any charges for shipping or delivery as  described  in  paragraph  three of subdivision (b) of section eleven hundred one of this chapter,  but  excluding  any  credit  for  tangible personal property accepted in part payment and intended for resale.
NY Tax L § 1167 (2021)
2021 New York Laws TAX - Tax Article 28-A - Special Tax on Passenger Car Rentals 1167 - Deposit and Disposition of Revenue.

§ 1167. Deposit and disposition of revenue. 1. All taxes, interest and   penalties  collected  or received by the commissioner under this article   shall be deposited and disposed of pursuant to the provisions of section   one hundred seventy-one-a of this chapter, except that  after  reserving   amounts  in  accordance  with  such section one hundred seventy-one-a of   this chapter, the remainder shall be paid  by  the  comptroller  to  the   credit  of  the  highway  and  bridge  trust fund established by section   eighty-nine-b of the state finance law, provided,  however:  (a)  taxes,   interest  and penalties collected or received pursuant to section eleven   hundred sixty-six-a of this article shall be deposited and  disposed  of   pursuant to subdivision two of this section; and (b) taxes, interest and   penalties  collected  or  received  pursuant  to  section eleven hundred   sixty-six-b of this article shall be paid to the credit  of  the  public   transportation  systems  operating  assistance  account  established  by   section eighty-eight-a of the state finance law.2. All taxes, interest, and penalties collected  or  received  by  the   commissioner  pursuant  to  section  eleven  hundred sixty-six-a of this   article shall be deposited daily with such  responsible  banks,  banking   houses  or  trust companies, as may be designated by the comptroller, in   trust for the credit of the metropolitan  transportation  authority.  An   account  may  be  established  in one or more of such depositories. Such   deposits will be kept separate and apart from all  other  money  in  the   possession  of  the  comptroller.  Of  the  total  revenue  collected or   received under this article, the comptroller shall retain such amount as   the commissioner may determine to be necessary for  refunds  under  this   article.  On  or  before  the twelfth day of each month, after reserving   such amount for such refunds and deducting such amounts for such  costs,   the  commissioner  shall  certify  to  the comptroller the amount of all   revenues received pursuant to this article during the prior month  as  a   result of the tax imposed, including any interest and penalties thereon.   The amount of revenues so certified over the prior three months in total   shall  be  paid  over  by  the  fifteenth  day of the last month of each   calendar quarter from such  account,  without  appropriation,  into  the   corporate  transportation  account  of  the  metropolitan transportation   authority special assistance fund established by section twelve  hundred   seventy-a  of  the  public authorities law, to be applied as provided in   paragraph (e) of subdivision four of such section.
NY Tax L § 1170 (2021)
2021 New York Laws TAX - Tax Article 28-B - Simplified Sales and Use Tax Administration 1170 - Short Title.

§  1170.  Short title. This article shall be known and may be cited as   the "simplified sales and use tax administration act".
NY Tax L § 1171 (2021)
2021 New York Laws TAX - Tax Article 28-B - Simplified Sales and Use Tax Administration 1171 - Definitions.

§ 1171. Definitions. As used in this article:  (a) "Agreement" means the streamlined sales and use tax agreement.  (b)  "Certified  automated system" means software certified jointly by the states that are signatories to the agreement to  calculate  the  tax imposed  by  each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and  maintain  a  record  of  the transaction.  (c)  "Certified  service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all  of  the seller's sales tax functions.  (d)  "Department"  means the New York state department of taxation and finance.  (e) "Person" shall have the same meaning as ascribed to such  term  by subdivision (a) of section eleven hundred one of this chapter.  (f)  "Sales  tax"  means  the  sales  tax  imposed pursuant to article twenty-eight of this chapter and pursuant to the  authority  of  article twenty-nine  of  this  chapter, to the extent covered by the streamlined sales and use tax agreement authorized and directed to be  entered  into by section eleven hundred seventy-three of this article.  (g)  "Seller"  means  any  person  making sales, leases, or rentals of personal property or services.  (h) "State" means any state of the United States and the  District  of Columbia.  (i)  "Use  tax"  means  the  compensating  use tax imposed pursuant to article twenty-eight of this chapter and pursuant to  the  authority  of article  twenty-nine  of  this  chapter,  to  the  extent covered by the streamlined sales and use tax agreement authorized and  directed  to  be entered into by section eleven hundred seventy-three of this article.
NY Tax L § 1172 (2021)
2021 New York Laws TAX - Tax Article 28-B - Simplified Sales and Use Tax Administration 1172 - Legislative Finding.

§  1172.  Legislative finding. The legislature finds that a simplified   sales and use tax system will reduce and over time eliminate the  burden   and  cost for all vendors to collect New York state's sales and use tax.   The legislature further finds that New York state should enter  into  an   agreement  with  one  or more states to simplify and modernize sales and   use tax administration in order to substantially reduce  the  burden  of   tax compliance for all sellers and for all types of commerce.
NY Tax L § 1173 (2021)
2021 New York Laws TAX - Tax Article 28-B - Simplified Sales and Use Tax Administration 1173 - Authority to Enter Agreement.

§ 1173. Authority to enter agreement. (a) The department is authorized and  directed  to enter into the streamlined sales and use tax agreement with one or more states to simplify and  modernize  sales  and  use  tax administration  in  order  to  substantially  reduce  the  burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department is authorized to act jointly with other states that are members of the  agreement  to  establish  standards  for certification  of  a  certified service provider and certified automated system and establish performance standards for multistate sellers.  (b) The  department  is  further  authorized  to  take  other  actions reasonably  required  to  implement  the  provisions  set  forth in this article. Other actions authorized by this section include, but  are  not limited  to,  the  adoption  of  rules  and  regulations  and  the joint procurement,  with  other  member  states,  of  goods  and  services  in furtherance of the cooperative agreement.  (c) New York state shall be represented by four delegates, one of whom shall be appointed by the temporary president of the senate, one of whom shall  be appointed by the speaker of the assembly, one of whom shall be appointed by the governor and one of whom shall be the  commissioner  or his  or  her  designee.  In the event of a disagreement between the four delegates on how the state of New York shall vote within such  governing board,  the vote shall be cast only in accord with the unanimous opinion of the delegate appointed by the temporary president of the senate,  the delegate  appointed  by  the  speaker  of  the assembly and the delegate appointed by  the  governor.  Such  delegates  shall  be  authorized  to represent New York state before the other states that are signatories to the agreement.
NY Tax L § 1174 (2021)
2021 New York Laws TAX - Tax Article 28-B - Simplified Sales and Use Tax Administration 1174 - Relationship to State Law.

§  1174.  Relationship  to  state  law.  No provision of the agreement   authorized by this article in whole or part invalidates  or  amends  any   provision of the law of New York state. Adoption of the agreement by New   York  state  does  not  amend  or  modify  any  law  of  New York state.   Implementation of any condition of the  agreement  in  New  York  state,   whether adopted before, at, or after membership of New York state in the   agreement,  shall  be  exclusively done by a separate act or acts of the   legislature.