reglab/housing_qa huggingface dataset:
NY Tax L § 1426 (2021)
2021 New York Laws TAX - Tax Article 31-A - Tax on Real Property Transfers for Transportation Assistance 1426 - Payment of Tax.

§  1426.  Payment  of  tax.  1.  The  real estate transfer tax imposed   pursuant to this article shall be paid to the treasurer or the recording   officer acting as the agent of the treasurer upon  designation  as  such   agent  by  the treasurer. Such tax shall be paid at the same time as the   real estate transfer tax imposed by article thirty-one of  this  chapter   is  required  to  be  paid.  Such  treasurer  or recording officer shall   endorse upon each deed or instrument effecting a  conveyance  a  receipt   for the amount of the tax so paid.2.  A  return  shall  be  required  to be filed with such treasurer or   recording officer for purposes of the real estate transfer  tax  imposed   pursuant  to this article at the same time as a return is required to be   filed for purposes of the real estate transfer tax  imposed  by  article   thirty-one  of this chapter. The return, for purposes of the real estate   transfer tax imposed pursuant to this article, shall be a  photocopy  or   carbon  copy of the real estate transfer tax return required to be filed   pursuant to section fourteen hundred nine of  this  chapter.    However,   when  an  apportionment  is  required  to  be  made  pursuant to section   fourteen hundred thirty-four of this article, a supplemental form  shall   also  be  required to be filed. The real estate transfer tax returns and   supplemental forms required to be filed pursuant to this  section  shall   be  preserved  for  three  years  and thereafter until such treasurer or   recording officer orders them to be destroyed.3. The recording officer shall not record an  instrument  effecting  a   conveyance unless the return required by this section has been filed and   the  tax  imposed  pursuant  to  this  article  shall  have been paid as   provided in this section.
NY Tax L § 1427 (2021)
2021 New York Laws TAX - Tax Article 31-A - Tax on Real Property Transfers for Transportation Assistance 1427 - Liability for Tax.

§  1427.  Liability for tax.  1. The real estate transfer tax shall be   paid by the grantor. If the grantor has failed to pay  the  tax  imposed   pursuant  to 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.2. For the purpose of the proper administration of this article and to   prevent evasion of the tax hereby authorized, 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.
NY Tax L § 1428-A (2021)
2021 New York Laws TAX - Tax Article 31-A - Tax on Real Property Transfers for Transportation Assistance 1428-A - Credit.

§  1428-a.  Credit. 1. A grantor shall be allowed a credit against the   tax due on a conveyance of real property to the extent tax was  paid  by   such  grantor  on a prior creation of a leasehold of all or a portion of   the same real property or on the granting of an option  or  contract  to   purchase  all  or  a portion of the same real property, by such grantor.   Such credit shall be  computed  by  multiplying  the  tax  paid  on  the   creation  of  the leasehold or on the granting of the option or contract   by a fraction, the numerator of which is the value of the  consideration   used  to  compute  such tax paid which is not yet due to such grantor on   the date of the subsequent conveyance (and which such grantor  will  not   be entitled to receive after such date), and the denominator of which is   the total value of the consideration used to compute such tax paid.2.  A  grantor  shall  be  allowed  a  credit against the tax due on a   conveyance of real property under the following circumstances:  (a)  the   grantor purchased the property without its being improved by residential   premises, (b) the grantor improved it by the construction of residential   premises  thereon,  and  (c) the grantor subsequently sold such improved   property. At the time of the first sale of the property after the making   of the improvement, the grantor shall be allowed a credit equal  to  the   amount  of  the tax actually paid on the conveyance immediately prior to   the making of the improvement.
NY Tax L § 1429 (2021)
2021 New York Laws TAX - Tax Article 31-A - Tax on Real Property Transfers for Transportation Assistance 1429 - Designation of Agents.

§  1429.  Designation  of  agents.  The  treasurer  is  authorized  to   designate the recording officer to act as  its  agent  for  purposes  of   collecting  the  tax  authorized  by  this  article. The treasurer shall   provide for the manner in which such person may  be  designated  as  its   agent  subject  to  such terms and conditions as it shall prescribe. The   real estate transfer tax shall be paid to  such  agent  as  provided  in   section fourteen hundred twenty-six of this article.
NY Tax L § 1430 (2021)
2021 New York Laws TAX - Tax Article 31-A - Tax on Real Property Transfers for Transportation Assistance 1430 - Liability of Recording Officer.

§  1430. Liability of recording officer. A recording officer shall not   be liable for any inaccuracy in the amount of tax  imposed  pursuant  to   this  article  that  he  shall  collect  so long as he shall compute and   collect such tax on the amount of consideration  or  the  value  of  the   interest  conveyed  as  such  amounts  are provided to him by the person   paying the tax.
NY Tax L § 1431 (2021)
2021 New York Laws TAX - Tax Article 31-A - Tax on Real Property Transfers for Transportation Assistance 1431 - Refunds.

§  1431.  Refunds.  Whenever  the  treasurer  shall determine that any   moneys received under the provisions of the local law  enacted  pursuant   to  this  article  were  paid  in  error, it may cause such moneys to be   refunded pursuant to  such  rules  and  regulations  it  may  prescribe,   provided  any  application  for  such refund is filed with the treasurer   within two years from the date the erroneous payment was made.
NY Tax L § 1432 (2021)
2021 New York Laws TAX - Tax Article 31-A - Tax on Real Property Transfers for Transportation Assistance 1432 - Deposit and Disposition of Revenue.

§ 1432. Deposit and disposition of revenue. 1. (a) All taxes collected or  received  by  the  treasurer  or his duly authorized agent under the provisions of the local law enacted pursuant to this  article  shall  be deposited  in  accordance  with provisions of a local law adopted by the legislative body of Erie county which local law shall  designate  proper officers  to be responsible for deposit of revenue collected or received under this article. Such local law shall also provide that  any  officer designated to collect, receive, or deposit such revenue shall maintain a system  of  accounts  showing the revenue collected or received from the tax imposed pursuant to this article. Such local law shall also  provide that  an  officer  of  the  county  shall  pay  to  the Niagara Frontier transportation authority all revenue deposited under this section.  Such payment shall be made on the tenth day of each month for  the  preceding month.  (b)   Distributions   made  to  the  Niagara  Frontier  transportation authority shall be used  only  for  operations  of  mass  transportation services  provided  by  the  Niagara  Frontier  transportation authority within the county of Erie. All  such  distributions  shall  be  made  in accordance  with the provisions of a contract between the county of Erie and the Niagara Frontier Transit Metro System, Inc.  Such  contract  may only  be  amended with the consent of the Niagara Frontier Transit Metro System, Inc. and when authorized by at least a two-thirds  vote  of  the county legislature.   2.  Notwithstanding the provisions of subdivision one of this section, on and after the first day  of  April,  nineteen  hundred  ninety-three, distributions  shall  be  paid into a repair reserve fund established by the county pursuant to section six-d of the general  municipal  law  for the purpose of repair of county roads and bridges within such county.
NY Tax L § 1433 (2021)
2021 New York Laws TAX - Tax Article 31-A - Tax on Real Property Transfers for Transportation Assistance 1433 - Judicial Review.

§  1433.  Judicial review. 1. Any final determination of the amount of   any tax payable  under  section  fourteen  hundred  twenty-six  of  this   article shall be reviewable for error, illegality or unconstitutionality   or   any   other   reason  whatsoever  by  a  proceeding  under  article   seventy-eight of  the  civil  practice  law  and  rules  if  application   therefor  is  made  to  the  supreme  court within four months after the   giving of the notice of such  final  determination,  provided,  however,   that  any  such  proceeding  under  article  seventy-eight  of the civil   practice law and rules shall not be instituted unless (a) the amount  of   any  tax sought to be reviewed, with such interest and penalties thereon   as may be provided for by local law shall be first deposited  and  there   is  filed  an  undertaking,  issued  by  a  surety company authorized to   transact business in this state and approved by  the  superintendent  of   financial  services  of this state as to solvency and responsibility, in   such amount as a justice of the  supreme  court  shall  approve  to  the   effect  that  if  such  proceeding be dismissed or the tax confirmed the   petitioner will pay all costs  and  charges  which  may  accrue  in  the   prosecution  of  such proceeding or (b) at the option of the petitioner,   such undertaking may be in a sum sufficient to cover the taxes, interest   and penalties stated in such determination, plus the costs  and  charges   which  may  accrue  against  it in the prosecution of the proceeding, in   which event the petitioner shall not be  required  to  pay  such  taxes,   interest or penalties as a condition precedent to the application.2.  Where  any  tax  imposed  hereunder  shall  have been erroneously,   illegally or unconstitutionally assessed or  collected  and  application   for  the  refund  or  revision  thereof  duly  made to the proper fiscal   officer or officers, and such officer or  officers  shall  have  made  a   determination  denying such refund or revision, such determination shall   be reviewable by a proceeding under article seventy-eight of  the  civil   practice  law  and rules, provided, however, (i) that such proceeding is   instituted within four months after the giving of  the  notice  of  such   denial,  (ii)  that  a final determination of tax due was not previously   made, and (iii) that an undertaking is  filed  with  the  proper  fiscal   officer  or  officers in such amount and with such sureties as a justice   of the supreme court shall approve to the effect that if such proceeding   be dismissed or the tax confirmed, the petitioner will pay all costs and   charges which may accrue in the prosecution of such proceeding.
NY Tax L § 1434 (2021)
2021 New York Laws TAX - Tax Article 31-A - Tax on Real Property Transfers for Transportation Assistance 1434 - Apportionment.

§  1434.  Apportionment. The local law adopted by the legislative body   of  Erie  county  shall  provide  for  a  method  of  apportionment  for   determining the amount of tax due whenever the real property or interest   therein is situated within and without Erie county.
NY Tax L § 1435 (2021)
2021 New York Laws TAX - Tax Article 31-A - Tax on Real Property Transfers for Transportation Assistance 1435 - Miscellaneous.

§  1435.  Miscellaneous. The local law adopted by the legislative body   of Erie county may contain such other  provisions  as  such  legislative   body  deems  necessary  for the proper administration of the tax imposed   pursuant  to  this  article,   including   provisions   concerning   the   determination  of  tax,  the imposition of interest on underpayments and   overpayments and the imposition of civil  penalties.    Such  provisions   shall  be  identical  to the corresponding provisions of the real estate   transfer tax imposed by article thirty-one of this chapter,  so  far  as   such  provisions  can  be made applicable to the tax imposed pursuant to   this article.
NY Tax L § 1436 (2021)
2021 New York Laws TAX - Tax Article 31-A - Tax on Real Property Transfers for Transportation Assistance 1436 - Returns to Be Secret.

§  1436.  Returns  to  be secret. (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the treasurer or any officer or employee of Erie County  or  any  person engaged  or  retained by such county on an independent contract basis to divulge or make known  in  any  manner  the  particulars  set  forth  or disclosed  in  any return required under a local law enacted pursuant to this article. Provided, however, that  nothing  in  this  section  shall prohibit  the  recording officer from making a notation on an instrument effecting a conveyance indicating the amount of tax  paid.  No  recorded instrument  effecting  a  conveyance  shall  be  considered a return for purposes of this section.  (b) The officers charged with the custody of such returns shall not be required to produce any of them or evidence  of  anything  contained  in them  in  any action or proceeding in any court, except on behalf of the county in any action or proceeding involving the collection of a tax due under a local law enacted pursuant to this article to which such  county or an officer or employee of such county is a party or a claimant, or on behalf  of any party to any action or proceeding under the provisions of a local law enacted pursuant to this article when the returns  or  facts shown thereby are directly involved in such action or proceeding, in any of  which  events the court may require the production of, and may admit in evidence, so much of said returns or of the facts shown  thereby,  as are pertinent to the action or proceeding and no more.  (c)  Nothing  herein  shall be construed to prohibit the delivery to a grantor or grantee of an instrument effecting a conveyance or  the  duly authorized representative of a grantor or grantee of a certified copy of any  return  filed in connection with such instrument or to prohibit the publication of statistics so classified as to prevent the identification of particular returns and the items thereof, or the  inspection  by  the legal  representatives  of such county of the return of any taxpayer who shall bring action to set aside or review the tax based thereon.  (d) Any officer or employee of such county who willfully violates  the provisions  of  this  section  shall  be  dismissed  from  office and be incapable of holding any public office in this state  for  a  period  of five years thereafter.
NY Tax L § 1437 (2021)
2021 New York Laws TAX - Tax Article 31-A - Tax on Real Property Transfers for Transportation Assistance 1437 - Foreclosure Proceedings.

§  1437.  Foreclosure  proceedings. Where the conveyance consists of a   transfer of property made as a result of an order  of  the  court  in  a   foreclosure  proceeding  ordering the sale of such property, the referee   or sheriff effectuating such  transfer  shall  not  be  liable  for  any   interest  or  penalties  that are authorized pursuant to this article or   article thirty-seven of this chapter.
NY Tax L § 1438-B (2021)
2021 New York Laws TAX - Tax Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook 1438-B - Imposition of Tax.

* § 1438-b. Imposition of tax. Notwithstanding any other provisions of   law  to  the  contrary,  the  town  of Red Hook, acting through its town   board, is hereby authorized and empowered to adopt a local law  imposing   in  such  town  a  tax  on  each conveyance of real property or interest   therein not to exceed a maximum of two percent of the consideration  for   such conveyance, subject to the exemptions set forth in section fourteen   hundred thirty-eight-e of this article; any such local law shall fix the   rate  of  such  tax.  Provided,  however,  any  such local law imposing,   repealing or reimposing  such  tax  shall  be  subject  to  a  mandatory   referendum  pursuant  to section twenty-three of the municipal home rule   law. Notwithstanding the foregoing, prior to adoption of such local law,   the town must  establish  a  community  preservation  fund  pursuant  to   section  sixty-four-h  of  the town law. Revenues from such tax shall be   deposited in such fund and may be used solely for the purposes  of  such   fund. Such local law shall apply to any conveyance occurring on or after   the  first  day of a month to be designated by such town board, which is   not less than sixty days after the enactment  of  such  local  law,  but   shall  not  apply  to conveyances made on or after such date pursuant to   binding written contracts entered into prior to such date, provided that   the date of execution of  such  contract  is  confirmed  by  independent   evidence  such as the recording of the contract, payment of a deposit or   other facts and circumstances as determined by the treasurer.* NB Repealed December 31, 2026
NY Tax L § 1438-C (2021)
2021 New York Laws TAX - Tax Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook 1438-C - Payment of Tax.

* §  1438-c.  Payment  of tax. 1. The real estate transfer tax imposed   pursuant to this article shall be paid to the treasurer or the recording   officer acting as the agent of the treasurer upon  designation  as  such   agent  by  the treasurer. Such tax shall be paid at the same time as the   real estate transfer tax imposed by article thirty-one of  this  chapter   is  required  to  be  paid.  Such  treasurer  or recording officer shall   endorse upon each deed or instrument effecting a  conveyance  a  receipt   for the amount of the tax so paid.2.  A  return  shall  be  required  to be filed with such treasurer or   recording officer for purposes of the real estate transfer  tax  imposed   pursuant  to this article at the same time as a return is required to be   filed for purposes of the real estate transfer tax  imposed  by  article   thirty-one  of  this  chapter. The treasurer shall prescribe the form of   return, the information which it shall contain,  and  the  documentation   that  shall  accompany  the  return. Said form shall be identical to the   real estate transfer tax return required to be filed pursuant to section   fourteen hundred nine of this chapter, except that the  treasurer  shall   adapt  said  form  to  reflect  the  provisions in this chapter that are   inconsistent, different, or in addition to  the  provisions  of  article   thirty-one  of  this  chapter.  The  real  estate  transfer  tax returns   required to be filed pursuant to this section  shall  be  preserved  for   three  years  and  thereafter  until such treasurer or recording officer   orders them to be destroyed.3. The recording officer shall not record an  instrument  effecting  a   conveyance unless the return required by this section has been filed and   the  tax  imposed  pursuant  to  this  article  shall  have been paid as   required in this section.* NB Repealed December 31, 2026
NY Tax L § 1438-D (2021)
2021 New York Laws TAX - Tax Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook 1438-D - Liability for Tax.

* §  1438-d.  Liability for tax. 1. The real estate transfer tax shall   be paid by the grantee. If the grantee has failed to pay the tax imposed   pursuant to 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 the tax,  such   tax  shall  be  the  joint  and several liability of the grantee and the   grantor.2. 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 subject to the tax.  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.* NB Repealed December 31, 2026
NY Tax L § 1438-F (2021)
2021 New York Laws TAX - Tax Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook 1438-F - Credit.

* §  1438-f.  Credit.  A grantee shall be allowed a credit against the   tax due on a conveyance of real property to the extent tax was  paid  by   such  grantee  on a prior creation of a leasehold of all or a portion of   the same real property or on the granting of an option  or  contract  to   purchase  all  or  a  portion of the same real property by such grantee.   Such credit shall be  computed  by  multiplying  the  tax  paid  on  the   creation  of  the leasehold or on the granting of the option or contract   by a fraction, the numerator of which is the value of the  consideration   used  to  compute  such tax paid which is not yet due to such grantor on   the date of the subsequent conveyance (and which such grantor  will  not   be entitled to receive after such date), and the denominator of which is   the total value of the consideration used to compute such tax paid.* NB Repealed December 31, 2026
NY Tax L § 1438-H (2021)
2021 New York Laws TAX - Tax Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook 1438-H - Designation of Agents.

* §  1438-h.  Designation  of  agents.  The treasurer is authorized to   designate the recording officer to act as his or her agent for  purposes   of  collecting  the  tax authorized by this article. The treasurer shall   provide for the manner in which such person may be designated as his  or   her  agent  subject  to such terms and conditions as the treasurer shall   prescribe. The real estate transfer tax shall be paid to such  agent  as   provided in section fourteen hundred thirty-eight-c of this article.* NB Repealed December 31, 2026
NY Tax L § 1438-I (2021)
2021 New York Laws TAX - Tax Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook 1438-I - Liability of Recording Officer.

* §  1438-i. Liability of recording officer. A recording officer shall   not be liable for any inaccuracy in the amount of tax  imposed  pursuant   to  this article that he or she shall collect so long as he or she shall   compute and collect such tax on the amount of consideration or the value   of the interest conveyed as such amounts are provided to him or  her  by   the person paying the tax.* NB Repealed December 31, 2026
NY Tax L § 1438-J (2021)
2021 New York Laws TAX - Tax Article 31-A-1 - Tax on Real Estate Transfers in the Town of Red Hook 1438-J - Refunds.

* §  1438-j.  Refunds. Whenever the treasurer shall determine that any   moneys received under the provisions of the local law  enacted  pursuant   to  this  article were paid in error, he or she may cause such moneys to   be refunded pursuant to such requirements as he or  she  may  prescribe,   provided  that  any  application  for  such  refund  is  filed  with the   treasurer within two years from the date the erroneous payment was made.* NB Repealed December 31, 2026