reglab/housing_qa huggingface dataset:
NY Pub Auth L § 2429-E (2021)
2021 New York Laws PBA - Public Authorities Article 8 - Miscellaneous Authorities Title 17 - State of New York Mortgage Agency Act Part 2 2429-E - Examination.

§  2429-e. Examination. At least once in each calendar year the agency   shall be examined by the superintendent of financial  services  for  the   purposes  of determining the agency's net worth and the soundness of its   management and operating policies. The agency  shall  not,  however,  be   deemed  to  be  a banking organization. The agency shall pay the cost of   each such examination. Copies of each examination report, including  the   findings,  conclusions  and  recommendations  of the examiners, shall be   furnished to the agency. The agency shall furnish  a  complete  copy  of   each  report, including the findings, conclusions and recommendations of   the examiners, to the comptroller.
NY Pub Auth L § 2429-F (2021)
2021 New York Laws PBA - Public Authorities Article 8 - Miscellaneous Authorities Title 17 - State of New York Mortgage Agency Act Part 2 2429-F - Special Provisions Relating to Directors of the Agency.

§  2429-f. Special provisions relating to directors of the agency. The   agency may purchase from, sell to, borrow from, loan to,  contract  with   or  otherwise deal with any corporation, trust, association, partnership   or other entity in which any director of  the  agency  has  a  financial   interest,  direct  or  indirect,  provided  that  (1)  such  interest is   disclosed to the board prior to the consummation  of  such  transaction,   (2)  such disclosure is recorded in the minutes of the agency and (3) no   director having  such  a  financial  interest  may  participate  in  any   decision affecting such transaction.
NY Tax L § 1201-B (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part A - Taxes Administered by Cities, Counties and School Districts 1201-B - Additional Credits Against Taxes Administered by Cities of One Million or More.

§  1201-b.  Additional credits against taxes administered by cities of   one million or more. Any person, corporation or other entity required or   permitted to grant rebates or discounts on bills for electricity, gas or   steam in accordance with a local law adopted pursuant to  article  two-G   of  the  general  city  law shall be entitled to a refundable credit for   such  rebates  and  discounts  made,  to  the  extent  such  credit   is   specifically authorized by such article of the general city law, against   the  amount of tax of be paid pursuant to any gross receipts tax imposed   by a local law adopted pursuant to subdivision  (a)  of  section  twelve   hundred  one of this chapter. Notwithstanding any other provision of law   to the contrary, no taxpayer taking a credit as authorized herein  shall   incur  any  increased  liability  for  any taxes imposed pursuant to the   authorization contained in chapter seven hundred seventy-two of the laws   of nineteen hundred sixty-six, as amended, by reason of such credit.
NY Tax L § 1201-C (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part A - Taxes Administered by Cities, Counties and School Districts 1201-C - Credits Against Taxes Administered by Cities of One Million or More.

§  1201-c. Credits against taxes administered by cities of one million   or more. Any utility company which is subject to the supervision of  the   public  service commission and is required to grant rebates or discounts   on bills for energy services in accordance with  article  two-I  of  the   general  city  law  shall  be  entitled  to a credit for such rebates or   discounts against the amount of tax to be paid  pursuant  to  any  gross   receipts  tax imposed by a local law adopted pursuant to subdivision (a)   of section twelve hundred one of  this  article.  The  amounts  of  such   rebates  or  discounts shall not be treated as affecting or reducing the   gross receipts otherwise subject to tax under such gross receipts tax or   reducing the amount of tax imposed by or pursuant to  any  authorization   contained in this chapter.
NY Tax L § 1201-D (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part A - Taxes Administered by Cities, Counties and School Districts 1201-D - Dedication of Taxes Authorized for Cities and Counties.

§ 1201-d. Dedication of taxes authorized for cities and counties.  (a) Notwithstanding  any  other  provision  of  law  to  the  contrary,  any authorization for a city or county to impose  a  tax  pursuant  to  this article,  may  condition  such authorization upon the dedication of such revenue derived from such tax imposed, to a public  benefit  corporation established   as   an   industrial   development   agency   or  an  area revitalization agency pursuant to  article  eighteen-A  of  the  general municipal  law  or  to  a  public  authority  established  for  economic development  or  transportation  purposes   pursuant   to   the   public authorities law.  (b)  In  the  event  that a city or a county imposes a tax pursuant to this  article,  in  accordance  with  a  conditional  authorization   as described  in subdivision (a) of this section, such city or county shall dedicate the revenue from such tax so imposed to the  designated  public benefit  corporation  established as an industrial development agency or an area revitalization agency pursuant  to  article  eighteen-A  of  the general  municipal  law  or  public  authority  established for economic development  or  transportation  purposes   pursuant   to   the   public authorities law.
NY Tax L § 1201-E (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part A - Taxes Administered by Cities, Counties and School Districts 1201-E - Credit.

§  1201-e.  Credit. A taxpayer that is subject to a gross receipts tax   imposed under a local law adopted pursuant to subdivision (a) of section   twelve hundred one of this article shall be entitled to a credit to  the   extent  provided  in  sections  twenty-five-y  and  twenty-five-z of the   general city law with respect to a relocation as therein defined  on  or   after January first, nineteen hundred ninety-nine.
NY Tax L § 1203 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part A - Taxes Administered by Cities, Counties and School Districts 1203 - Taxes Administered by Cities Under One Million.

§   1203.   Taxes   administered  by  cities  under  one  million.  a.   Notwithstanding any other provision of law to the contrary, any city  in   this  state  with  a  population  of  less  than  one  million is hereby   authorized and empowered, subject to the limitations and  exemptions  in   part  II  of  this article, to adopt and amend local laws, ordinances or   resolutions imposing in such city any  of  the  taxes  authorized  under   subdivisions  (c),  (d)  and  (e)  of section twelve hundred one, at the   rates provided for therein, such taxes to be administered and  collected   in the manner provided for in subpart A of part III of this article.b.  Notwithstanding  any  provision  of law to the contrary, the local   governing body of the city of Yonkers, by the adoption  of  local  laws,   ordinances  or  resolutions  may  impose  in such city the tax otherwise   authorized under subdivision (b) of section twelve  hundred  one,  at  a   rate  not  to exceed three per centum, such taxes to be administered and   collected in the manner provided for in subpart A of part  III  of  this   article.  Such  local law, ordinance, or resolution may provide that any   transfer of property owned and occupied as a residence by  one  or  more   persons,  each  of  whom  is  sixty-five  years of age or over, shall be   exempt from such tax.
NY Tax L § 1205 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part A - Taxes Administered by Cities, Counties and School Districts 1205 - Imposition of Taxes on Deeds in the City of Mount Vernon.

§  1205. Imposition of taxes on deeds in the city of Mount Vernon. (a) Notwithstanding  any  provision  of  law  to  the  contrary,  the  local governing  body  of  the  city  of  Mount  Vernon,  by  the adoption and amendment of local laws, ordinances or resolutions may  impose  in  such city and provide for the administration and collection of a tax on deeds by  which real property is conveyed in such city in the manner set forth and as authorized in subdivision (b) of this section.  (b) There is hereby imposed in the city of Mount Vernon a tax on  each deed   by   which  any  real  property  is  conveyed  (measured  by  the consideration or value of the interest or property conveyed) at  a  rate not to exceed one percent of such consideration or value with respect to all  conveyances,  provided  that such city may allow deductions for any liens on such interest or property and may also allow an  exemption  not in  excess of one hundred thousand dollars on the consideration or value of the interest or property conveyed. Provided, further, that such taxes shall not apply if the contract for any such conveyance was  made  prior to  September  first,  nineteen  hundred  eighty-four. Such taxes may be imposed on any conveyance or  transfer  of  real  property  or  interest therein  by  deed  where  the  real  property  is  located  in such city regardless of where transactions, negotiations, transfers  of  deeds  or other  actions  with  regard  to  the transfer or conveyance take place, subject only to the restrictions contained  in  section  twelve  hundred thirty. The payment of, and the filing of a return relating to, any such taxes  may  be  required  as a condition precedent to the recording of a deed.
NY Tax L § 1206 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part A - Taxes Administered by Cities, Counties and School Districts 1206 - Imposition of Taxes on Deeds in the City of Peekskill.

§  1206.  Imposition  of  taxes on deeds in the city of Peekskill. (a) Notwithstanding  any  provision  of  law  to  the  contrary,  the  local governing  body  of the city of Peekskill, by the adoption and amendment of local laws, ordinances or resolutions may impose  in  such  city  and provide for the administration and collection of a tax on deeds by which real  property  is  conveyed in such city in the manner set forth and as authorized in subdivision (b) of this section.  (b) There is hereby imposed in the city of Peekskill  a  tax  on  each deed   by   which  any  real  property  is  conveyed  (measured  by  the consideration or value of the interest or property conveyed) at  a  rate not to exceed one percent of such consideration or value with respect to all  conveyances,  provided  that such city may allow deductions for any liens on such interest or property and may also allow an  exemption  not in  excess of one hundred thousand dollars on the consideration or value of the interest or property conveyed. Provided, further, that such taxes shall not apply if the contract for any such conveyance was  made  prior to September first, two thousand seven. Such taxes may be imposed on any conveyance  or  transfer  of  real  property or interest therein by deed where the real property is located in  such  city  regardless  of  where transactions,  negotiations,  transfers  of  deeds or other actions with regard to the transfer or conveyance take place,  subject  only  to  the restrictions contained in section twelve hundred thirty. The payment of, and  the  filing of a return relating to, any such taxes may be required as a condition precedent to the recording of a deed.
NY Tax L § 1210-E (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part B - Taxes Administered by State Tax Commission 1210-E - Sales and Compensating Use Taxes Within Herkimer County.

§  1210-E. Sales and compensating use taxes within Herkimer county. In   addition to the taxes imposed by section  twelve  hundred  ten  of  this   subpart  or any other provision of law, the county of Herkimer is hereby   authorized and empowered to adopt and amend local  laws,  ordinances  or   resolutions  imposing  within  the  territorial  limits  of  such county   additional sales and compensating use taxes at the rate  of  one-quarter   of  one  percent  for  the period beginning December first, two thousand   seven and ending November thirtieth, two  thousand  twenty-three,  which   taxes shall be identical to the taxes imposed by such county pursuant to   the  authority  of section twelve hundred ten of this subpart. Except as   hereinafter provided, all provisions  of  this  article,  including  the   definition  and  exemption provisions and the provisions relating to the   administration, collection and distribution by the  commissioner,  shall   apply  for  purposes of the taxes authorized by this section in the same   manner and with the same force and effect as if  the  language  of  this   article  had been incorporated in full in this section and had expressly   referred to the taxes authorized by  this  section;  provided,  however,   that  any  provision  relating  to  a  maximum  rate shall be calculated   without reference to the rate of additional sales and  compensating  use   taxes  herein  authorized.  For  purposes  of  part  IV of this article,   relating to the disposition of revenues resulting from  taxes  collected   and   administered   by  the  commissioner,  the  additional  sales  and   compensating use taxes authorized by  this  section  imposed  under  the   authority  of  section  twelve  hundred  ten  of  this  subpart  and all   provisions relating to the deposit, administration  and  disposition  of   taxes,  penalties  and  interest  relating  to taxes imposed by a county   under the authority of section twelve hundred ten of this subpart shall,   except as otherwise provided in this section, apply  to  the  additional   sales and compensating use taxes authorized by this section.
NY Tax L § 1213 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part B - Taxes Administered by State Tax Commission 1213 - Deliveries Outside the Jurisdiction Where Sale Is Made.

§  1213. Deliveries outside the jurisdiction where sale is made. Where   a sale of tangible personal  property  or  services,  including  prepaid   telephone  calling  services, but not including other services described   in subdivision (b) of section  eleven  hundred  five  of  this  chapter,   including  an  agreement therefor, is made in any city, county or school   district, but the property sold, the property upon  which  the  services   were  performed or prepaid telephone calling or other service is or will   be delivered to the purchaser elsewhere, such sale shall not be  subject   to  tax  by  such  city, county or school district. However, if delivery   occurs or will occur in a city, county or school district imposing a tax   on the sale or use of such property, prepaid telephone calling or  other   services, the vendor shall be required to collect from the purchaser, as   provided  in  section  twelve  hundred  fifty-four  of this article, the   aggregate sales or compensating use taxes imposed by the city,  if  any,   county  and  school district in which delivery occurs or will occur, for   distribution  by  the  commissioner  to  such  taxing  jurisdiction   or   jurisdictions. For the purposes of this section delivery shall be deemed   to  include transfer of possession to the purchaser and the receiving of   the property or of the  service,  including  prepaid  telephone  calling   service,  by  the  purchaser.  Notwithstanding  the  foregoing,  where a   transportation service described in paragraph ten of subdivision (c)  of   section  eleven  hundred five of this chapter begins in one jurisdiction   but ends in another  jurisdiction,  any  tax  imposed  pursuant  to  the   authority of this article shall be due the jurisdiction or jurisdictions   where the service commenced.
NY Tax L § 1215 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part B - Taxes Administered by State Tax Commission 1215 - Definitions.

§  1215.  Definitions.  (a) As used in this article, the term "county" shall mean any county in this state, except a  county  wholly  within  a city.  (b) As used in this article, except where otherwise expressly provided in  this  article, the term "population" shall mean the number of people in the particular taxing jurisdiction as shown  by  the  latest  federal census.
NY Tax L § 1216 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part B - Taxes Administered by State Tax Commission 1216 - Special Transitional Provisions for Utility Services.

§   1216.   Special  transitional  provisions  for  utility  services.   Notwithstanding sections three and five of chapter ninety-three  of  the   laws  of  nineteen hundred sixty-five, as amended, the sale, consumption   or use of gas, electricity, refrigeration and steam, and gas,  electric,   refrigeration  and steam service of whatever nature, for which a bill is   rendered based on meters read on or after August first, nineteen hundred   sixty-five, where one-half or less of the number of days included in the   month or other period billed are days subsequent to  July  thirty-first,   nineteen  hundred  sixty-five,  shall  continue  to  be  subject  to the   applicable tax on such sales, consumption or use as imposed pursuant  to   the  authority  of  chapter  eight  hundred seventy-three of the laws of   nineteen hundred thirty-four, as amended, or the applicable tax on  such   sales,  consumption  or  use  as  imposed  pursuant  to the authority of   sections one, two or three-a of chapter two hundred seventy-eight of the   laws of nineteen  hundred  forty-seven,  as  amended.    Notwithstanding   sections  three and five of chapter ninety-three of the laws of nineteen   hundred sixty-five, as amended, such taxes shall also  apply  to  sales,   consumption  or use of telephone or telegraph service shown on all bills   dated before August first, nineteen hundred sixty-five covering  periods   subsequent to July thirty-first, nineteen hundred sixty-five.
NY Tax L § 1217 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part B - Taxes Administered by State Tax Commission 1217 - General Transitional Provisions.

§  1217.  General transitional provisions. (a) For the purposes of any local law, ordinance or resolution imposing a local tax pursuant to  the authority  of  section twelve hundred ten, twelve hundred eleven, twelve hundred twelve or twelve hundred twelve-A or increasing the rate of such tax, all references in section  eleven  hundred  six  to  August  first, nineteen  hundred sixty-five shall be read as referring to the effective date of such local law, ordinance or resolution, all references in  said section  to  April  first,  nineteen hundred sixty-five shall be read as referring to a date four months prior to  the  effective  date  of  such local  law, ordinance or resolution and the reference in subdivision (b) of section eleven hundred six to  July  thirty-first,  nineteen  hundred sixty-five  shall be read as referring to the day immediately before the effective date of such local law, ordinance or resolution.  (b) In applying the provisions of section eleven hundred nineteen with respect to pre-existing lump sum or unit price construction contracts to a tax on retail sales of tangible personal property  or  a  compensating use  tax imposed pursuant to the authority of section twelve hundred ten or twelve hundred eleven, all references in said section to the date  of the  enactment  of  article  twenty-eight  or  the  enactment  of  a law increasing the rate of tax imposed under said article shall be  read  as referring  to  the  date of the enactment of the local law, ordinance or resolution imposing such local tax or increasing the rate thereof.
NY Tax L § 1218 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 1 - Authority to Impose Taxes Sub Part B - Taxes Administered by State Tax Commission 1218 - Incorporation of Articles Twenty-Eight and Twenty-Nine Into Local Enactments.

§  1218.  Incorporation  of articles twenty-eight and twenty-nine into   local enactments.  A local law, ordinance or resolution imposing  a  tax   pursuant  to  subpart  B  of  part  I  of  this article shall, except as   otherwise provided in this  article,  be  deemed  to  have  incorporated   therein  all  of the provisions in articles twenty-eight and twenty-nine   of this chapter and any amendment to the provisions in such articles  to   the extent such provisions and amending acts are otherwise applicable to   the  taxes  imposed  under  such local law, ordinance or resolution by a   city, county or school district.
NY Tax L § 1220 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 2 - Limitations on Authority and Exemptions Sub Part A - General 1220 - Territorial Limitations.

§  1220.  Territorial limitations. Any tax imposed under the authority   of this article shall apply only within the territorial  limits  of  the   city,  county or school district imposing the tax, except that where the   taxes described in subdivision (b) of section eleven  hundred  five  and   clauses  (E),  (G)  and (H) of subdivision (a) of section eleven hundred   ten or the tax described in subdivision (e) of  section  eleven  hundred   five  is imposed by a city, as provided in section twelve hundred ten or   twelve  hundred  eleven  of  this  chapter,  any  establishment  located   partially  within  such  city  and  partially within a town or towns and   receiving or using any services or utilities provided by the city  shall   be deemed to be wholly within such city for the purposes of such taxes.