reglab/housing_qa huggingface dataset:
NY Tax L § 1289 (2021)
2021 New York Laws TAX - Tax Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District 1289 - Cooperation by City.

§ 1289. Cooperation by city. The city and the TLC shall cooperate with   and  assist  the commissioner to effect the purposes of this article and   the commissioner's responsibilities under this article. Such cooperation   shall include the city or TLC obtaining, furnishing, and timely updating   current,  complete  and  accurate  names,  addresses   and   all   other   information  concerning every (1) taxicab owner, operator, and driver of   taxicabs in the city, (2) agent and vehicle owner, and  (3)  HAIL  base,   HAIL  vehicle owner, HAIL vehicle, and driver of a HAIL vehicle, and the   trip records and other records of any of them, in the city's  possession   or  in the possession of any of its agencies, instrumentalities, agents,   contractors, or any other person the TLC has authorized or  required  to   obtain  or  possess such records or information, together with any other   information the commissioner requests, all in a  format  prescribed  by,   and  without  cost  to, the commissioner. The TLC shall also furnish, or   cause to be furnished, in a format prescribed by the  commissioner,  any   records  or  information  in  the  possession  of  the TLC, any agent or   contractor of the city or the TLC, or  any  other  person  the  TLC  has   authorized or required to obtain or possess such records or information,   concerning  the  persons  liable  for  the  tax imposed by this article,   including, among other things, detailed trip  record  information.  Such   cooperation shall also include the TLC assigning identifying numbers and   other  identifying  indicia  to  HAIL  bases,  HAIL vehicle owners, HAIL   vehicles, and drivers of HAIL vehicles in a  format  prescribed  by  the   commissioner,  so  as  to  facilitate  filing  returns,  paying tax, and   performing other tasks required to administer the tax  imposed  by  this   article.
NY Tax L § 1290 (2021)
2021 New York Laws TAX - Tax Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District 1290 - Practice and Procedure.

§ 1290. Practice and procedure. The provisions of article twenty-seven   of  this  chapter  shall apply with respect to the administration of and   procedure with respect to the tax imposed by this article  in  the  same   manner  and  with  the  same force and effect as if the language of such   article twenty-seven had been incorporated in full into this article and   had expressly referred to the tax under  this  article,  except  to  the   extent  that  any such provision is either inconsistent with a provision   of this article or is not relevant to this article.
NY Tax L § 1291 (2021)
2021 New York Laws TAX - Tax Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips 1291 - Definitions.

§  1291.  Definitions.  (a) "Person" means an individual, partnership, limited liability company, society, association,  joint  stock  company, corporation,  estate,  receiver, trustee, assignee, referee or any other person  acting  in  a  fiduciary  or  representative  capacity,  whether appointed  by  a  court or otherwise, any combination of individuals and any other form of unincorporated enterprise owned or conducted by two or more persons.  (b) "City"  means  a  city  of  a  million  or  more  located  in  the metropolitan  commuter  transportation  district  established by section twelve hundred sixty-two of the public authorities law.  (c) "Transportation network company" or  "TNC"  shall  have  the  same meaning  as  the  term is defined in article forty-four-B of the vehicle and traffic law.  (d) "TNC prearranged trip" shall have the same meaning as the term  is defined in article forty-four-B of the vehicle and traffic law.  (e) "TNC driver" shall have the same meaning as the term is defined in article forty-four-B of the vehicle and traffic law.  (f)  "TNC  vehicle" shall have the same meaning as the term is defined in article forty-four-B of the vehicle and traffic law.  (g) "Gross trip fare" means the sum of the base fare charge,  distance charge  and  time  charge  for  a  complete  TNC prearranged trip at the applicable rate charged by the TNC at the time such trip is arranged.
NY Tax L § 1292 (2021)
2021 New York Laws TAX - Tax Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips 1292 - Imposition.

§  1292.  Imposition.  There  is  hereby  imposed on every TNC a state   assessment fee of 4% of the gross trip fare  of  every  TNC  prearranged   trip  provided by such TNC that originates anywhere in the state outside   the city and terminates anywhere in this state.
NY Tax L § 1293 (2021)
2021 New York Laws TAX - Tax Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips 1293 - Presumption.

§  1293.  Presumption. For the purpose of the proper administration of   this article and to prevent evasion of the state assessment fee  imposed   by  this  article,  it shall be presumed that every TNC prearranged trip   that originates anywhere in the state outside the city is subject to the   state assessment fee. This presumption shall prevail until the  contrary   is proven by the person liable for the fee.
NY Tax L § 1294 (2021)
2021 New York Laws TAX - Tax Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips 1294 - Returns and Payment of State Assessment Fee.

§  1294. Returns and payment of state assessment fee. (a) Every person liable for the state assessment fee imposed by this article shall file a return on a calendar-quarterly basis with the commissioner. Each  return shall  show  the  number  of TNC prearranged trips, the total gross trip fares and the amount of fees due thereon in the quarter  for  which  the return   is   filed,   together  with  such  other  information  as  the commissioner may require. The returns required by this section shall  be filed  within  thirty days after the end of the quarterly period covered thereby. If the commissioner deems it necessary in order to  ensure  the payment  of  the  state  assessment  fee  imposed  by  this article, the commissioner may require returns to be made  for  shorter  periods  than prescribed  by  the  foregoing provisions of this section, and upon such dates as the commissioner may specify. The  form  of  returns  shall  be prescribed by the commissioner and shall contain such information as the commissioner  may  deem  necessary for the proper administration of this article. The commissioner may require amended returns to be filed within thirty days after notice and to contain the information specified in the notice.  The  commissioner  may  require  that  the  returns  be   filed electronically.  (b)  Every  person required to file a return under this article shall, at the time of filing such return, pay to the commissioner the total  of all state assessment fees on the correct number of trips subject to such fee  under  this  article. The amount so payable to the commissioner for the period for which a return is required to be filed shall be  due  and payable  to the commissioner on the date specified for the filing of the return for such period, without regard to whether a return is  filed  or whether  the  return that is filed correctly shows the correct number of trips, gross trip fares or amount of fees due thereon. The  commissioner may require that the fee be paid electronically.
NY Tax L § 1295 (2021)
2021 New York Laws TAX - Tax Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips 1295 - Records to Be Kept.

§  1295.  Records  to  be  kept.  Every  person  liable  for the state assessment fee imposed by this article shall keep:  (a) records of  every  TNC  prearranged  trip  subject  to  the  state assessment  fee  under this article, and of all amounts paid, charged or due thereon, in such form as the commissioner may require;  (b) true and complete copies,  including  electronic  copies,  of  any records  required  to  be  kept  by a state agency that is authorized to permit or regulate a TNC; and  (c) such other records and information as the commissioner may require to perform his or her duties under this article.
NY Tax L § 1297 (2021)
2021 New York Laws TAX - Tax Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips 1297 - Practice and Procedure.

§ 1297. Practice and procedure. The provisions of article twenty-seven   of  this  chapter  shall apply with respect to the administration of and   procedure with respect to the  state  assessment  fee  imposed  by  this   article  in the same manner and with the same force and effect as if the   language of such article twenty-seven had been incorporated in full into   this article and had expressly referred  to  the  state  assessment  fee   under  this  article,  except  to  the extent that any such provision is   either inconsistent with a provision of this article or is not  relevant   to this article.
NY Tax L § 1298 (2021)
2021 New York Laws TAX - Tax Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips 1298 - Deposit and Disposition of Revenue.

§  1298. Deposit and disposition of revenue. All taxes, fees, 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.
NY Tax L § 1299 (2021)
2021 New York Laws TAX - Tax Article 29-C - Congestion Surcharge 1299 - Definitions.

§  1299.  Definitions.  (a) "Person" means an individual, partnership, limited liability company, society, association,  joint  stock  company, corporation,  estate,  receiver, trustee, assignee, referee or any other person  acting  in  a  fiduciary  or  representative  capacity,  whether appointed  by  a  court or otherwise, any combination of individuals and any other form of unincorporated enterprise owned or conducted by two or more persons.  (b) "Motor vehicle" shall have the same meaning as the term is defined in section one hundred twenty-five of the vehicle and traffic law.  (c) "For-hire vehicle" means a motor vehicle, other than an  ambulance as defined by section one hundred-b of the vehicle and traffic law and a bus  as  defined  in paragraph thirty-four of subdivision (b) of section eleven hundred one of this chapter, carrying passengers for hire.  (d) "Pool vehicle" means a for-hire vehicle that is available for  the shared  provision of transportation by two or more passengers (or groups of passengers) that separately request transportation and (i)  are  each charged  the same predetermined amount per ride, or (ii) are each billed independently for a ride in an  amount  that  is  proportionate  to  the transportation they receive.  (e)  "For-hire transportation trip" means transportation provided in a for-hire vehicle that is not a pool vehicle, regardless of the number of stops, for which a charge is made, but shall not include  transportation provided  by,  or  pursuant  to a contract with, school districts, or in connection with funerals.  (f) "Congestion zone" means the geographic area of  the  city  of  New York, in the borough of Manhattan, south of and excluding 96th street.  (g)  "Regulatory  agency" means any entity in the state that regulates any person or motor  vehicle  involved  in  the  provision  of  for-hire transportation  trips,  including  the  owners,  agents  and  drivers of for-hire vehicles.
NY Tax L § 1299-A (2021)
2021 New York Laws TAX - Tax Article 29-C - Congestion Surcharge 1299-A - Imposition of Tax.

§  1299-A.  Imposition  of  tax.  (a)  In addition to any other tax or assessment imposed by  this  chapter  or  other  law,  there  is  hereby imposed,  beginning on January first, two thousand nineteen, a surcharge on for-hire transportation trips of two dollars and  seventy-five  cents for  each  such  trip  that  originates and terminates in the congestion zone, for each such trip that  originates  anywhere  in  the  state  and terminates   within  the  congestion  zone,  for  each  such  trip  that originates in the congestion zone and terminates anywhere in this state, and for each such trip that originates anywhere  in  the  state,  enters into  the  congestion  zone while in transit, and terminates anywhere in the state. For purposes of this subsection,  a  for-hire  transportation trip  shall  be  deemed  to  originate  in  the congestion zone when any requesting passenger is picked up there (or if the billing for the ride, or any portion thereof, is commenced there), and is deemed to  terminate in  the  congestion  zone  when  any requesting passenger is dropped off there. Provided however, if the for-hire transportation trip is provided by a for-hire vehicle that is also subject to article  twenty-nine-A  of this  chapter,  excluding a HAIL vehicle as defined by such article, the rate of surcharge under this subsection shall be two dollars  and  fifty cents for each trip.  (b) In addition to any other tax or assessment imposed by this chapter or  other  law, beginning on January first, two thousand nineteen, there is  hereby  imposed  on  transportation  provided  by  pool  vehicles  a surcharge  of  seventy-five  cents  for each person that both enters and exits the pool vehicle in the state, and who is picked  up  in,  dropped off in, or travels through the congestion zone.  (c)  Notwithstanding  the  foregoing,  the  surcharge  imposed by this article shall not apply to transportation services that are administered by or on behalf of the metropolitan transportation authority,  including paratransit services.  (d)  Receipts subject to tax under paragraph ten of subdivision (c) of section eleven hundred five of this chapter, as well as the  gross  trip fare of every TNC prearranged trip as those terms are defined by section twelve  hundred  ninety-one  of this chapter, shall be deemed to exclude any surcharge imposed by this article.
NY Tax L § 1299-D (2021)
2021 New York Laws TAX - Tax Article 29-C - Congestion Surcharge 1299-D - Returns and Payment of Surcharge.

§  1299-D.  Returns  and payment of surcharge. (a) Every person liable for the surcharge imposed by this article shall file a return  with  the commissioner  on  a  monthly basis. Each return shall show the number of for-hire transportation trips, or the number of pool vehicle passengers, subject to the surcharge imposed by this article in the month for  which the   return  is  filed,  along  with  such  other  information  as  the commissioner may require. The returns required by this section shall  be filed  within twenty days after the end of the month covered thereby. If the commissioner deems  it  necessary  to  ensure  the  payment  of  the surcharge  imposed  by this article, he or she may require returns to be made for shorter periods than prescribed by the foregoing provisions  of this  section,  and  upon  such  dates  as may be specified. The form of returns shall be prescribed by the commissioner and shall  contain  such information  as  the  commissioner  may  deem  necessary  for the proper administration of  this  article.  The  commissioner  may  require  that returns be filed electronically.  (b)  Every  person  liable  for  the surcharge imposed by this article shall, at the time of filing such return, pay to  the  commissioner  the total amount of all surcharges due under this article. Such amount shall be  due  and  payable on the date specified for the filing of the return for such period, without regard to whether a return is filed, or whether the return that is filed correctly shows the correct number of  for-hire trips  are  subject  the  surcharge, or the correct surcharge amount due thereon. The  commissioner  may  require  that  the  surcharge  be  paid electronically.  (c)  In  addition  to any other penalty or interest provided for under this article or other law, and unless it is shown that such  failure  is due  to  reasonable  cause  and  not  due to willful neglect, any person liable for the surcharge imposed by this article that fails to pay  such surcharge  when  due shall be liable for a penalty in an amount equal to two hundred percent of the total surcharge amount that is due.
NY Tax L § 1299-E (2021)
2021 New York Laws TAX - Tax Article 29-C - Congestion Surcharge 1299-E - Records to Be Kept.

§  1299-E.  Records  to be kept. Every person liable for the surcharge imposed by this article shall keep, and shall make available for  review upon demand by the commissioner:  (1)  records  of  every  trip  provided or arranged by such person, or provided through the use of a for-hire vehicle owned or leased  by  such person, including all amounts paid, charged or due thereon, in such form as the commissioner may require;  (2) true and complete copies of any records required to be kept by any applicable regulatory department or agency; and  (3) such other records and information as the commissioner may require to perform his or her duties under this article.
NY Tax L § 1299-G (2021)
2021 New York Laws TAX - Tax Article 29-C - Congestion Surcharge 1299-G - Practice and Procedure.

§   1299-G.   Practice   and  procedure.  The  provisions  of  article   twenty-seven  of  this  chapter  shall  apply  with   respect   to   the   administration of and procedure with respect to the surcharge imposed by   this article in the same manner and with the same force and effect as if   the  language of such article twenty-seven had been incorporated in full   into this article and had expressly referred to the surcharge imposed by   this article, except to the extent that any  such  provision  is  either   inconsistent with a provision of this article or is not relevant to this   article.
NY Tax L § 1299-I (2021)
2021 New York Laws TAX - Tax Article 29-C - Congestion Surcharge 1299-I - Cooperation by Regulatory Agencies.

§  1299-I. Cooperation by regulatory agencies. All regulatory agencies   shall cooperate with and  assist  the  commissioner  to  effectuate  the   purposes   of  this  article  and  the  commissioner's  responsibilities   hereunder. Such cooperation shall  include  obtaining,  furnishing,  and   timely  updating current, complete and accurate names, addresses and all   other  information  concerning:  (1)  every  for-hire   vehicle   owner,   operator,  and driver of for-hire vehicles licensed or permitted by such   licensing agency; (2) every agent of such person, if any;  and  (3)  any   other  person  or entity that is licensed or permitted by such licensing   agency.  Such  cooperation  shall  also  include   furnishing   to   the   commissioner  all written, computerized, automated or electronic records   in the regulatory agency's possession, or in the possession  of  any  of   its   agents,   instrumentalities,  contractors,  or  any  other  person   authorized or required to obtain or possess such records or information,   that account for any transportation and operation for hire provided by a   licensed or permitted  person  or  entity.  Such  information  shall  be   provided to the commissioner without cost, and in a format prescribed by   the commissioner.
NY Tax L § 1300 (2021)
2021 New York Laws TAX - Tax Article 30 - City Personal Income Tax 1300 - Short Title.

§  1300.  Short title. This article shall be known and may be cited as   the "city personal income tax".
NY Tax L § 1302 (2021)
2021 New York Laws TAX - Tax Article 30 - City Personal Income Tax 1302 - Persons Subject to Tax.

§  1302.  Persons  subject  to  tax.  (a)  Imposition of tax. The city personal income tax (other than the city separate tax  on  the  ordinary income  portion  of  lump  sum  distributions)  imposed  pursuant to the authority of this article shall be imposed for each taxable year on  the city taxable income of every city resident individual, estate and trust. A  taxpayer's taxable year for purposes of a tax 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 tax imposed pursuant to  the  authority  of  this  article. Persons  carrying  on  business as partners shall be liable for such tax 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  tax  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  is  exempt  from  federal income  tax  shall  be  exempt  from  any  tax  imposed  pursuant to the authority of this article (regardless  of  whether  subject  to  federal income tax on unrelated business taxable income).
NY Tax L § 1303 (2021)
2021 New York Laws TAX - Tax Article 30 - City Personal Income Tax 1303 - City Taxable Income.

§ 1303. City  taxable  income.  The  city  taxable  income  of  a city   resident individual shall mean and be the same as his or  her  New  York   taxable income as defined in section six hundred eleven of this chapter,   except that it shall include (i) the amount contributed to any or all of   the  following accounts within the charitable gifts trust fund set forth   in section ninety-two-gg of the state finance law,  to  the  extent  the   amount  is  claimed  as  an  itemized  deduction pursuant to section six   hundred  fifteen  of  this  chapter:  the  health   charitable   account   established   by   paragraph   (a)   of   subdivision  four  of  section   ninety-two-gg of the state finance law, or the elementary and  secondary   education  charitable  account established by paragraph b of subdivision   four of section ninety-two-gg of the state finance law. The city taxable   income of a city resident estate or trust shall mean and be the same  as   its  New  York taxable income as defined in section six hundred eighteen   of this chapter.