reglab/housing_qa huggingface dataset:
NY Tax L § 285 (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 285 - Special Provision as to Imposition of Tax on Certain Motor Fuel.

§ 285.  Special  provision  as  to  imposition of tax on certain motor   fuel.  If a person, firm, association or corporation shall  receive  any   motor  fuel  in such form and under such circumstances as shall preclude   the collection  of  such  tax  from  a  distributor  by  reason  of  the   constitution  and  laws  of the United States, and shall thereafter sell   any such fuel in such manner and under such circumstances as may subject   the fuel sold to the taxing power of  this  state,  such  person,  firm,   association  or  corporation  shall  be  considered  a distributor, with   respect to such sale, and shall make the  same  reports,  pay  the  same   taxes and be subject to all other provisions of this article relating to   distributors.
NY Tax L § 286-A (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 286-A - Records and Reports of Transportation of Motor Fuel and Diesel Motor Fuel.

§  286-a.  Records  and  reports  of  transportation of motor fuel and   diesel motor fuel. Every person transporting motor fuel or diesel  motor   fuel within this state, whether such transportation originates within or   without this state, when required by the commissioner, shall keep a true   and  accurate  record  of  all  motor  fuel  and  diesel  motor  fuel so   transported,  including  ingredients  which  may  be   manufactured   or   compounded into motor fuel or diesel motor fuel, showing such facts with   relation  to  such  fuel and ingredients and their transportation as the   commissioner may require. Such record shall be open to inspection by the   representatives of the department at any time and the  commissioner  may   require  from  any  such  person sworn returns of all or any part of the   information shown by such records.
NY Tax L § 288-A (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 288-A - Jeopardy Assessments.

§ 288-a. Jeopardy assessments. If the tax commission believes that the   collection  of any tax will be jeopardized by delay it may determine the   amount of such tax and assess the same, together with all  interest  and   penalties  provided  by law, against any person liable therefor prior to   the filing of his return and prior  to  the  date  when  his  return  is   required  to  be  filed.  The  amount so determined shall become due and   payable to the tax commission by the person against whom such a jeopardy   assessment is made, as soon as notice thereof is given to him personally   or by registered or  certified  mail.  The  provisions  of  section  two   hundred   eighty-eight   of   this  article  shall  apply  to  any  such   determination except to the extent that they may  be  inconsistent  with   the  provisions  of  this  section.  The  tax commission shall abate any   jeopardy assessment if it  finds  that  jeopardy  does  not  exist.  The   collection  of  any jeopardy assessment may be stayed by filing with the   tax commission a bond issued by a surety company authorized to  transact   business  in  this state and approved by the superintendent of financial   services as to solvency  and  responsibility,  or  such  other  security   acceptable to the tax commission, conditioned upon payment of the amount   assessed  and  interest  thereon,  or  any  lesser  amount to which such   assessment may be reduced by the tax commission or by a proceeding under   article seventy-eight of the civil practice law and rules as provided in   section two hundred eighty-eight of this article,  such  payment  to  be   made when the assessment or any such reduction thereof shall have become   final  and  not  subject  to further review. If such a bond is filed and   thereafter a proceeding under  article  seventy-eight  is  commenced  as   provided in subdivision five of section two hundred eighty-eight of this   article, deposit of the taxes, penalties and interest assessed shall not   be  required  as  a  condition  precedent  to  the  commencement of such   proceeding. Where a jeopardy assessment is made, any property seized for   the collection of the tax shall not be sold (1) until expiration of  the   time  to  apply  for  a  hearing  as  provided  in  section  two hundred   eighty-eight of this article, and (2)  if  such  application  is  timely   filed,  until the expiration of four months after the tax commission has   given notice of  its  determination  to  the  person  against  whom  the   assessment  is made; provided, however, such property may be sold at any   time if such person has failed to attend a hearing of which he has  been   duly  notified,  or if he consents to the sale, or if the tax commission   determines that  the  expenses  of  conservation  and  maintenance  will   greatly reduce the net proceeds, or if the property is perishable.
NY Tax L § 289 (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 289 - Proceedings to Recover Tax.

§ 289. Proceedings to recover tax. Whenever any distributor shall fail   to  pay, within the time limited herein, any tax which he is required to   pay under the provisions of this article,  the  attorney-general  shall,   upon  the  request  of  the  department of taxation and finance, enforce   payment of such tax by civil action in the supreme court, in the name of   the people of the state, against such distributor for the amount of such   tax, with interest. The proceeds of the judgment, if any, shall be  paid   to the department of taxation and finance.Whenever  any  distributor  shall fail to pay, within the time limited   herein, any tax which he is required to pay under the provisions of this   article, the tax commission may issue a warrant under its official seal,   directed to the sheriff of any county of the state,  commanding  him  to   levy  upon  and sell the real and personal property of such distributor,   found within his county, for the payment of the amount thereof, with the   added penalties, interest and the cost of executing the warrant, and  to   return such warrant to the department of taxation and finance and to pay   to  it the money collected by virtue thereof within sixty days after the   receipt of such warrant. The sheriff shall within five  days  after  the   receipt  of  the  warrant,  file  with  the  clerk  of his county a copy   thereof, and thereupon the clerk shall enter in the judgment docket  the   name  of the distributor mentioned in the warrant, and the amount of the   tax, penalties and interest for which the warrant is issued and the date   when such copy is filed, and thereupon the amount  of  such  warrant  so   docketed  shall become a lien upon the title to and interest in real and   personal property of the distributor against whom the warrant is issued.   Such lien shall not apply to personal property unless  such  warrant  is   also  filed in the department of state. The said sheriff shall thereupon   proceed upon the warrant in all respects, with like effect, and  in  the   same  manner  prescribed  by law in respect to executions issued against   property upon judgments of a court of record, and shall be  entitled  to   the same fees for his services in executing the warrant, to be collected   in the same manner. In the discretion of the tax commission a warrant of   like  terms,  force and effect may be issued and directed to any officer   or employee of the department  of  taxation  and  finance,  and  in  the   execution  thereof  such  officer  or employee shall have all the powers   conferred by law upon sheriffs, but shall  be  entitled  to  no  fee  or   compensation  in  excess  of  actual expenses paid in the performance of   such duty. Upon such filing of a copy of a warrant, the  tax  commission   shall  have  the same remedies to enforce the claim for taxes, penalties   and interest against the distributor as if the people of the  state  had   recovered judgment against such distributor for the amount of the tax.
NY Tax L § 289-A (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 289-A - Tax to Be Paid but Once; Foreign and Interstate Commerce; Injunction.

§  289-a.    Tax to be paid but once; foreign and interstate commerce;   injunction.  Nothing in this article shall be construed to  require  the   payment  to the department of taxation and finance of such tax more than   once on any quantity of motor fuel sold within the state.  No  provision   of  this  article  shall  apply  or  be construed to apply to foreign or   interstate commerce, except in so far  as  the  same  may  be  effective   pursuant  to  the  United  States constitution and to laws of the United   States  enacted  pursuant  thereto.    The  supreme  court  shall   have   jurisdiction  to restrain the department, by injunction, from collecting   a tax under this article upon any sale as to which,  by  reason  of  the   United  States  constitution  and  the laws of the United States enacted   pursuant thereto, such a tax cannot be imposed.
NY Tax L § 289-E (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 289-E - Deposit and Disposition of Revenue.

§  289-e. Deposit and disposition of revenue.  1. All taxes, interest,   penalties and fees collected or received by the commissioner  under  the   taxes   imposed  by  this  article,  except  as  provided  otherwise  in   subdivision two and subdivision three of this section and  sections  two   hundred    eighty-two-b,   two   hundred   eighty-two-c,   two   hundred   eighty-four-a and two hundred eighty-four-c, other than the fee  imposed   by  section two hundred eighty-four-d and penalties and interest on such   fee, shall be deposited and disposed of pursuant to  the  provisions  of   section  one  hundred  seventy-one-a  of  this chapter; provided that an   amount equal to thirty-seven and  one-half  per  centum  of  the  moneys   collected under section two hundred eighty-four of this chapter shall be   appropriated  and used for the acquisition of property necessary for the   construction and reconstruction of highways and bridges or  culverts  on   the  state  highway  system,  and  for the construction, maintenance and   repair of such highways and bridges or culverts, all under the direction   of the commissioner of transportation.2. All taxes, interest, penalties and fees collected  or  received  by   the  commissioner  of  taxation  and  finance  after March thirty-first,   nineteen hundred ninety-three under the taxes  imposed  by  section  two   hundred  eighty-four of this article shall be deposited in the dedicated   highway and bridge trust  fund  and  disposed  of  pursuant  to  section   eighty-nine-b of the state finance law.3.  Subject  to the provisions of section one hundred seventy-one-a of   this  chapter  relating  to  refunds  and  reimbursements,  all   taxes,   interest,  penalties  and fees collected or received by the commissioner   after March thirty-first, two  thousand,  under  the  taxes  imposed  by   section  two  hundred eighty-two-a of this article shall be deposited in   the dedicated fund accounts pursuant to subdivision (d) of section three   hundred one-j of this chapter.
NY Tax L § 289-F (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 289-F - Joint Administration of Taxes.

§  289-f.  Joint  administration  of  taxes. In addition to the powers   granted to the commissioner in this chapter, the commissioner is  hereby   authorized  to make provisions pursuant to rules and regulations for the   joint administration, in whole or in part, of the state and local  taxes   imposed  by article twenty-eight and authorized to be imposed by article   twenty-nine of this chapter upon the sale of motor fuel or diesel  motor   fuel and the taxes imposed and authorized to be imposed by this article,   including the joint reporting, assessment, collection, determination and   refund  of such taxes, and for that purpose to prescribe that any of the   commissioner's functions under such articles, and  any  returns,  forms,   statements, documents or information to be submitted to the commissioner   under  such  articles,  any books and records to be kept for purposes of   the taxes imposed or authorized to be  imposed  by  such  articles,  any   schedules   of   amounts  to  be  collected  under  such  articles,  any   registration required under such articles,  and  the  payment  of  taxes   under  such articles shall be on a joint basis with respect to the taxes   imposed by such articles.
NY Tax L § 290 (2021)
2021 New York Laws TAX - Tax Article 13 - Tax on Unrelated Business Income 290 - Imposition of Tax.

§  290. Imposition of tax. (a) General. For every taxable year or part thereof, every organization described in paragraph two of subsection (a) of section five hundred eleven of the internal revenue code of  nineteen hundred  fifty-four  and  every  trust  described  in  paragraph  two of subsection (b) of section five hundred eleven of such code  carrying  on an  unrelated  trade or business in New York shall pay a tax at the rate of nine per centum on its unrelated business  taxable  income  for  such year,  or on the portion thereof allocated to this state, as provided in section  two  hundred  ninety-three,  or  two  hundred  fifty   dollars, whichever is greater.  (b)  Unrelated  trade  or  business  carried  on  by  a  receiver. Any receiver, referee, trustee, assignee or fiduciary,  or  any  officer  or agent  appointed  by  any  court,  who carries on the unrelated trade or business of an organization or trust described in either  paragraph  two of  subsection  (a)  or  paragraph two of subsection (b) of section five hundred  eleven  of  the  internal  revenue  code  of  nineteen  hundred fifty-four  shall  be  subject to the tax imposed by this article in the same manner and to the same extent as if the unrelated trade or business were carried on by the agents, officers or trustees of such organization or trust.  (c) Exemptions. (1) Every corporation  liable  to  tax  under  article nine-a of this chapter shall not be subject to tax under this article.  (2)  Every organization whose sole unrelated trade or business carried on in New York consists of activities constituting an unrelated trade or business solely by  virtue  of  section  501(m)(2)(A)  of  the  internal revenue code shall not be subject to tax under this article.  (3)  Any  income  derived  from the conduct of games of chance or from rental of premises for the conduct of games  of  chance  pursuant  to  a license  granted under article nine-A of the general municipal law shall not be subject to tax under this article.
NY Tax L § 291 (2021)
2021 New York Laws TAX - Tax Article 13 - Tax on Unrelated Business Income 291 - Meaning of Terms.

§  291.   Meaning of terms.  (a)  Any terms used in this article shall have the same meaning as when used in a comparable context in  the  laws of  the  United  States  relating  to  federal  income  taxes,  unless a different meaning is clearly required.  Any reference in this article to the laws of the United States shall mean the provisions of the  internal revenue code of nineteen hundred fifty-four, and amendments thereto, and other  provisions  of  the laws of the United States relating to federal income taxes, as the same may be or become effective at any time or from time to time for the taxable year.  (b)  The term "taxpayer" means an organization or trust  described  in section two hundred ninety.  (c)    The  term "tangible personal property" means corporeal personal property,  such  as  machinery,  tools,  implements,  goods,  wares  and merchandise,  and  does  not  mean  money,  deposits in banks, shares of stock, bonds, notes, credits or evidences of an interest in property and evidences of debt.
NY Tax L § 295 (2021)
2021 New York Laws TAX - Tax Article 13 - Tax on Unrelated Business Income 295 - Procedural Provisions.

§  295.  Procedural provisions.  The provisions of section two hundred   eleven, except subdivisions one, four and nine thereof,  the  provisions   of  subdivision three of section two hundred sixteen, and the provisions   of section two hundred nineteen of this chapter and  the  provisions  of   article  twenty-seven  of this chapter, shall apply to the provisions of   this article in the same manner and with the same force and effect as if   the language of those sections 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, and except   that the term "report" shall be read  as  "return",  the  term  "taxable   income"  shall  be  read  as "unrelated business taxable income" and the   terms  "corporation"  and  "foreign  corporation"  shall  be   read   as   "taxpayer".
NY Tax L § 296 (2021)
2021 New York Laws TAX - Tax Article 13 - Tax on Unrelated Business Income 296 - Deposit and Disposition of Revenue.

§  296.   Deposit and disposition of revenue.  All taxes, interest and   penalties collected or received by the tax commission under this article   shall be deposited and disposed of pursuant to the provisions of section   one hundred seventy-one-a of this chapter.
NY Tax L § 301-M (2021)
2021 New York Laws TAX - Tax Article 13-A - Tax on Petroleum Businesses 301-M - Credit or Reimbursement for Certain Governmental Purchases by Credit Card.

§ 301-m. Credit or reimbursement for certain governmental purchases by   credit  card.  Notwithstanding any provision of the law to the contrary,   tax paid pursuant to this article in respect to  motor  fuel  or  diesel   motor  fuel  purchased  by  a  government  entity  and  paid for by such   government entity with a credit card shall be reimbursed or credited  to   the  issuer  of  the  credit  card  used  for  such purchase or the fuel   distributor designated in accordance with and subject to the  provisions   of  sections  eleven  hundred  thirty-eight, eleven hundred thirty-nine,   eleven hundred forty-two, and eleven hundred forty-five of this  chapter   concerning  such  credit  card issuers, fuel distributors and government   entities. Such provisions shall apply with respect to the administration   of and procedure with respect to the taxes imposed under this article in   the same manner and with the same force and effect as if the language of   such provisions had been incorporated in full into this article and  had   expressly   referred   to   the   tax  under  this  article,  with  such   modifications as may be necessary in order to adapt the language of such   provisions to the taxes imposed by this article, except  to  the  extent   that any such provision is not relevant to this article.
NY Tax L § 305 (2021)
2021 New York Laws TAX - Tax Article 13-A - Tax on Petroleum Businesses 305 - Exempt Entities.

§  305.    Exempt entities.--No corporation or unincorporated business   shall be a petroleum business subject to tax under this article  because   it  imported  or  caused  motor  fuel,  diesel  motor  fuel  or residual   petroleum product to be imported into this state or  produced,  refined,   manufactured  or compounded such products in this state where such motor   fuel, diesel motor fuel or residual petroleum product is exclusively for   the use and consumption of such corporation or  unincorporated  business   and  such  corporation  or  incorporated  business  is  an  organization   described in subdivision (a) of section eleven hundred sixteen  of  this   chapter.
NY Tax L § 313 (2021)
2021 New York Laws TAX - Tax Article 13-A - Tax on Petroleum Businesses 313 - Limitation of Time.

§  313.  Limitation of time.--The provisions of the civil practice law   and rules relative to the limitation of time of enforcing a civil remedy   shall not apply to any proceeding or action  taken  to  levy,  appraise,   assess,  determine  or  enforce  the  collection  of  any tax or penalty   prescribed by this article; provided, however, that as to real estate in   the hands of persons who are owners thereof who would be  purchasers  in   good faith but for such tax or penalty and as to the lien on real estate   of  mortgages held by persons who would be holders thereof in good faith   but for such tax or penalty, all such taxes and penalties shall cease to   be a lien on such real estate as  against  such  purchasers  or  holders   after  the  expiration  of ten years from the date such taxes became due   and payable. The limitations herein provided for shall not apply to  any   transfer  from  a  petroleum  business  to a person with intent to avoid   payment of any taxes, or where with like intent the transfer is made  to   a  grantee,  or  any  subsequent  grantee  controlled  by such petroleum   business or which has any community of interest with it, either  through   stock ownership or otherwise.
NY Tax L § 320 (2021)
2021 New York Laws TAX - Tax Article 14 - Laws Repealed; When to Take Effect 320 - Laws Repealed.

§  320.  Laws  repealed. Of the laws enumerated in the schedule hereto   annexed, that portion specified in the last column is hereby repealed.
NY Tax L § 321 (2021)
2021 New York Laws TAX - Tax Article 14 - Laws Repealed; When to Take Effect 321 - When to Take Effect.

§   321.   When  to  take  effect.  This  chapter  shall  take  effect   immediately.
NY Tax L § 422 (2021)
2021 New York Laws TAX - Tax Article 18 - Taxes on Alcoholic Beverages 422 - Bonds of Distributors.

§  422.  Bonds  of  distributors.  The  tax commission may require any   distributor to file with the department of taxation and finance  a  bond   issued  by  a surety company approved by the superintendent of financial   services as to solvency and responsibility and  authorized  to  transact   business   in  the  state  or  other  security  acceptable  to  the  tax   commission, in such amount as the tax commission may fix, to secure  the   payment  of any sums due from such distributor pursuant to this article.   The tax commission may require that such a bond  or  other  security  be   filed  before  a  distributor  is registered, or at any time when in its   judgment the same is necessary as a protection  to  the  revenues  under   this  article.  If  securities  are  deposited  as  security  under this   subdivision, such securities shall be kept in the joint custody  of  the   comptroller and the commissioner of taxation and finance and may be sold   by  the  tax  commission  if  it  becomes necessary so to do in order to   recover any sums due from such distributor pursuant to this article; but   no such sale shall be had until after such distributor  shall  have  had   opportunity  to  litigate the validity of any tax if it elects so to do.   Upon any such sale, the surplus, if any, above the sums due  under  this   article, shall be returned to such distributor.