reglab/housing_qa huggingface dataset:
NY Tax L § 1262-N (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-N - Disposition of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of Niagara.

§  1262-n.  Disposition  of  net  collections  from the additional one   percent rate of sales and  compensating  use  taxes  in  the  county  of   Niagara.    Notwithstanding any contrary provision of law, if the county   of Niagara  imposes  the  additional  one  percent  rate  of  sales  and   compensating  use taxes authorized by section twelve hundred ten of this   article for all or any portion of the period beginning March first,  two   thousand three and ending November thirtieth, two thousand twenty-three,   the  county  shall  use  all  net  collections  from such additional one   percent rate  to  pay  the  county's  expenses  for  Medicaid.  The  net   collections  from  the  additional  one percent rate imposed pursuant to   this section shall be deposited in a special fund to be created by  such   county  separate  and  apart  from  any  other funds and accounts of the   county. Any and all remaining net collections from such  additional  one   percent tax, after the Medicaid expenses are paid, shall be deposited by   the  county of Niagara in the general fund of such county for any county   purpose.
NY Tax L § 1262-P (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-P - Disposition of Net Collections From the Additional One Percent Rate of Sales and Compensating Use Taxes in the County of Livingston.

§  1262-p.  Disposition  of  net  collections  from the additional one   percent rate of sales and  compensating  use  taxes  in  the  county  of   Livingston.    Notwithstanding  any  contrary  provision  of law, if the   county of Livingston imposes the additional one percent  rate  of  sales   and  compensating  use taxes authorized by section twelve hundred ten of   this article for all or any portion of the period beginning June  first,   two   thousand   three  and  ending  November  thirtieth,  two  thousand   twenty-three, the  county  shall  use  all  net  collections  from  such   additional  one  percent rate to pay the county's expenses for Medicaid.   The net  collections  from  the  additional  one  percent  rate  imposed   pursuant  to  this  section  shall  be deposited in a special fund to be   created by such county separate and  apart  from  any  other  funds  and   accounts  of the county. Any and all remaining net collections from such   additional one percent tax, after the Medicaid expenses are paid,  shall   be  deposited  by  the  county of Livingston in the general fund of such   county for any county purpose.
NY Tax L § 1262-Q (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-Q - Erie County-Disposition of Net Collections From the One Percent and the Three-Quarters of One Percent Rates of Sales and Compensating Use Taxes in Excess of Three Percent.

§  1262-q.  Erie  county-disposition  of  net collections from the one percent and the  three-quarters  of  one  percent  rates  of  sales  and compensating  use  taxes in excess of three percent. Notwithstanding any provision of law to the contrary: (1) If the county of Erie imposes  the additional  one  percent  rate  of  sales  and  compensating  use  taxes authorized by item (i) of clause (4) of subparagraph (i) of the  opening paragraph  of  section  twelve  hundred  ten  of this article during the period beginning January first, two thousand seven, or  thereafter,  the county  shall  allocate each calendar year the first twelve million five hundred thousand dollars of the net collections from  such  one  percent rate  to  the  cities of such county and the area in such county outside its cities  to  be  applied  or  distributed  in  the  same  manner  and proportion  as  the net collections for such cities and area are applied or distributed under the revenue  distribution  agreement  entered  into pursuant  to  the authority of subdivision (c) of section twelve hundred sixty-two of this part in effect on January first, two thousand six, and subject  to  all  provisions  of  such  agreement  governing   the   net collections  for  such cities and area and shall retain the remainder of such net collections for any county purpose.  (2) Net collections from the additional three-quarters of one  percent rate  of  sales  and  compensating use taxes which the county may impose during the period commencing December first, two  thousand  eleven,  and ending  November  thirtieth,  two thousand twenty-three, pursuant to the authority of item (ii) of clause (4) of subparagraph (i) of the  opening paragraph of section twelve hundred ten of this article shall be used by the  county  solely  for county purposes and shall not be subject to any revenue distribution agreement the county entered into pursuant  to  the authority of subdivision (c) of section twelve hundred sixty-two of this part.
NY Tax L § 1262-R (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-R - Allocation and Distribution of Certain Net Collections in the County of Oswego.

* §  1262-r. Allocation and distribution of certain net collections in   the county of Oswego. Notwithstanding any other provision of law to  the   contrary,  if the city of Fulton does not impose any tax pursuant to the   authority of section twelve hundred ten of this article: (1) the  county   of  Oswego shall impose sales and compensating use taxes pursuant to the   authority of subdivision (a) of  section  twelve  hundred  ten  of  this   article  at the maximum rate authorized therefor; (2) such county shall,   by local law, ordinance or resolution, allocate and  distribute  monthly   to  the  city  of  Fulton  net collections in the amount of five hundred   eight thousand eight hundred twenty dollars, commencing on the first day   of the first month in which  the  repeal  of  such  city's  taxes  takes   effect,  and  continuing  monthly  unless the city of Fulton imposes tax   pursuant to the authority of such section twelve hundred ten;  (3)  such   monthly amount allocated and distributed to such city shall be deemed to   be  paid from the county's net collections set aside for county purposes   and shall not affect the amount of net collections to be  allocated  and   distributed  by  the county to the area of the county outside the cities   in the county pursuant to subdivision  (c)  of  section  twelve  hundred   sixty-two  of  this  part;  and (4) such county shall not be required to   allocate net collections to the city of Fulton pursuant  to  subdivision   (c) of such section twelve hundred sixty-two unless net collections from   the county's sales and compensating use taxes exceed thirty-four million   dollars per year, in which case the county shall allocate ten percent of   its  net  collections  in  excess  of thirty-four million dollars on the   basis of population to the city of Fulton and such area  of  the  county   outside the cities.* NB There are 2 § 1262-r's
NY Tax L § 1262-S (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-S - Disposition of Net Collections From the Additional One-Quarter of One Percent Rate of Sales and Compensating Use Taxes in the County of Herkimer.

§   1262-s.   Disposition  of  net  collections  from  the  additional   one-quarter of one percent rate of sales and compensating use  taxes  in   the  county  of Herkimer. Notwithstanding any contrary provision of law,   if the county of Herkimer imposes  the  additional  one-quarter  of  one   percent  rate  of sales and compensating use taxes authorized by section   twelve hundred ten-E of this article for  all  or  any  portion  of  the   period  beginning December first, two thousand seven and ending November   thirtieth, two thousand twenty-three,  the  county  shall  use  all  net   collections  from such additional one-quarter of one percent rate to pay   the county's expenses for the construction  of  additional  correctional   facilities.  The  net  collections  from  the  additional  rate  imposed   pursuant to section twelve  hundred  ten-E  of  this  article  shall  be   deposited  in  a  special fund to be created by such county separate and   apart from any other funds and accounts  of  the  county.  Any  and  all   remaining  net  collections from such additional tax, after the expenses   of such construction are paid, shall  be  deposited  by  the  county  of   Herkimer in the general fund of such county for any county purpose.
NY Tax L § 1262-T (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-T - City of Yonkers - Disposition of Net Collections From the Additional One-Half of One Percent Rate of Sales and Compensating Use Taxes in the City of Yonkers.

* §  1262-t. City of Yonkers - disposition of net collections from the   additional one-half of one percent rate of sales  and  compensating  use   taxes  in  the  city of Yonkers. Notwithstanding any provision of law to   the contrary, if the city of Yonkers imposes the additional one-half  of   one  percent rate of sales and compensating use taxes authorized by item   (b) of clause one of subparagraph  (ii)  of  the  opening  paragraph  of   section  twelve  hundred ten of this article, the city shall use the net   collections from such additional one-half of one percent rate solely for   the support of education, unless the city council votes,  on  an  annual   basis,  to use such net collections for a different purpose of the city,   provided, however, that the requirements of paragraph b  of  subdivision   five-b of section two thousand five hundred seventy-six of the education   law are met.* NB Repealed November 30, 2023
NY Tax L § 1262-U (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1262-U - Allocation and Distribution of Certain Net Collections in Genesee County.

§  1262-u.  Allocation  and distribution of certain net collections in   Genesee county. If the  county  of  Genesee  enters  into  an  agreement   pursuant  to  the authority of subdivision (c) of section twelve hundred   sixty-two of this  part  with  the  city  of  Batavia  to  allocate  and   distribute  a  portion  of net collections due the county from its taxes   imposed pursuant to the authority of subdivision (a) of  section  twelve   hundred  ten  of  this  article,  the  agreement  may  be for a term not   exceeding forty years and the state  comptroller  shall  not  disapprove   such  agreement based on the length of its term, provided that such term   shall not exceed forty years.
NY Tax L § 1263 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1263 - Deposit of Funds and Use of Funds Not Having Assigned Purposes.

§  1263.  Deposit  of  funds  and  use  of  funds  not having assigned purposes. (a) Deposit and use of net collections from taxes  imposed  by cities  of  over  one  million  administered  and collected by state tax commission.  Net collections paid to the director of finance of the city of New York and any other appropriate fiscal officer of any city  having a  population  of  over  one  million, as provided for in section twelve hundred sixty-one, shall be deposited by  such  fiscal  officer  in  the general  fund of such city, but no part of such revenues may be expended by such city unless appropriated in the annual budget of such city.  (b) Deposit and  use  of  net  collections  by  cities,  counties  and villages. Net collections received by or distributed to a county, a city with  a  population  of  less  than  one million or a village from taxes imposed pursuant to this article shall be paid into the treasury of  the county,  city  or  village and shall be credited to and deposited in the general fund thereof and, unless restricted by local law,  ordinance  or resolution  to  a  specified purpose or purposes, shall be available for any county, city or village purpose of such  county,  city  or  village. Expenditures  from  the proceeds of any such tax shall not be considered as part of the cost of government within the meaning of  any  limitation on   expenditures  contained  in  any  general,  special  or  local  law applicable to such county, city or village.
NY Tax L § 1264 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 4 - Disposition of Revenues 1264 - References to Certain Taxes or Revenues From Certain Taxes Administered by the Commissioner.

§  1264.  References  to  certain taxes or revenues from certain taxes   administered by the commissioner. Notwithstanding any provision of  this   article  or  other  law to the contrary: where a section of subpart B of   part one of this article or a local law, ordinance or resolution adopted   pursuant to the authority of such subpart B or an agreement described in   subdivision (c) of section twelve hundred sixty-two of this  part  or  a   section of this part refers to revenues or net collections, or the like,   from a tax or taxes imposed pursuant to the authority of such subpart B,   and  such  tax or taxes are imposed on motor fuel and diesel motor fuel,   any such reference expressed as a percentage of the rate  imposed  as  a   percentage  or  as  a percentage of such revenues or net collections, or   the like, shall be deemed also to refer to such tax or taxes imposed  on   such  fuels at a rate of cents per gallon; and any such amount expressed   as a percentage shall be  calculated  in  a  like  manner  as  an  equal   fraction  of  such  tax  on  such  fuels  imposed at a rate of cents per   gallon.
NY Tax L § 1800 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 1 - Definitions 1800 - Definitions.

§  1800.  Definitions.--(a) As used in this article, the term "person" shall include, but shall not be limited to, an  individual,  corporation (including  a  dissolved  corporation),  partnership,  limited liability company, association, trust or estate.  (b) As used in this article, the term "person" shall also  include  an officer, employee or agent of a corporation; a member, manager, employee or  agent of a partnership, limited liability company or association; an employee or agent of an individual proprietorship; an employee or  agent of an estate or trust; or a fiduciary.  (c)  As  used  in  this  article,  the  term  "felony"  and  the  term "misdemeanor" shall have the same meaning as they have in the penal law, and the disposition of such offenses and the sentences imposed  therefor shall  be  as  provided  in  such  law  except;  (1) notwithstanding the provisions of paragraph a  of  subdivision  one  of  section  80.00  and paragraph  (a)  of  subdivision  one  of  section 80.10 of the penal law relating to the fine for a felony, the court may impose a  fine  not  to exceed  the  greater of double the amount of the underpaid tax liability resulting from the commission of the crime or  fifty  thousand  dollars, or,  in the case of a corporation the fine may not exceed the greater of double the amount of the underpaid  tax  liability  resulting  from  the commission  of  the  crime or two hundred fifty thousand dollars and (2) notwithstanding the provisions of subdivision one of section  80.05  and paragraph  (b)  of  subdivision  one  of  section 80.10 of the penal law relating to the fine for a class A misdemeanor, the court may  impose  a fine  not  to  exceed ten thousand dollars, except that in the case of a corporation the fine may not exceed twenty thousand dollars.  (d) As used in this article, the term "related statute" means any  tax imposed  by  any  law,  ordinance  or resolution enacted pursuant to the authority of this chapter or article two-E  of  the  general  city  law, while  such  article  two-E  shall  remain in full force and effect, and administered by the tax commission.  (e) As used in this article, the term "related income or earnings  tax statute"  means any law, ordinance or resolution imposed pursuant to the authority of article thirty, thirty-a or thirty-b  of  this  chapter  or article  two-E  of  the general city law, while such article two-E shall remain in full force and effect.
NY Tax L § 1801 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 2 - Tax Fraud Acts and Penalties 1801 - Tax Fraud Acts.

§  1801.  Tax fraud acts. (a) As used in this article, "tax fraud act" means willfully engaging in an act or acts or willfully causing  another to engage in an act or acts pursuant to which a person:  (1) fails to make, render, sign, certify, or file any return or report required  under  this  chapter  or any regulation promulgated under this chapter within the time required by or  under  the  provisions  of  this chapter or such regulation;  (2)  knowing  that a return, report, statement or other document under this chapter contains any materially false or fraudulent information, or omits any material information, files or submits  that  return,  report, statement or document with the state or any political subdivision of the state,  or  with any public office or public officer of the state or any political subdivision of the state;  (3) knowingly supplies  or  submits  materially  false  or  fraudulent information  in  connection  with  any  return, audit, investigation, or proceeding or fails to supply information within the time required by or under the provisions of this chapter or any regulation promulgated under this chapter;  (4) engages in  any  scheme  to  defraud  the  state  or  a  political subdivision  of  the  state  or  a government instrumentality within the state by false or fraudulent pretenses, representations or  promises  as to  any  material  matter, in connection with any tax imposed under this chapter or any matter under this chapter;  (5) fails to remit any tax collected in the name of the  state  or  on behalf  of the state or any political subdivision of the state when such collection is required under this chapter;  (6) fails to collect any tax required to be collected  under  articles twelve-A,  eighteen,  twenty, twenty-two, twenty-eight or twenty-eight-A of this chapter, or pursuant to the authority of article twenty-nine  of this chapter;  (7) with intent to evade any tax fails to pay that tax; or  (8)   issues   an   exemption   certificate,   interdistributor  sales certificate, resale  certificate,  or  any  other  document  capable  of evidencing a claim that taxes do not apply to a transaction, which he or she  does  not believe to be true and correct as to any material matter, which omits any material information, or which is false, fraudulent,  or counterfeit.  (b)  For  purposes  of  this  subdivision, "this chapter" includes any "related statute" or any "related income or earnings  tax  statute",  as defined in section eighteen hundred of this article.  (c)  For  purposes  of this subdivision, the term "willfully" shall be defined to mean acting with either intent to defraud,  intent  to  evade the payment of taxes or intent to avoid a requirement of this chapter, a lawful requirement of the commissioner or a known legal duty.
NY Tax L § 1802 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 2 - Tax Fraud Acts and Penalties 1802 - Criminal Tax Fraud in the Fifth Degree.

§  1802.  Criminal  tax  fraud  in  the fifth degree. A person commits   criminal tax fraud in the fifth degree when he  or  she  commits  a  tax   fraud  act.  Criminal  tax  fraud  in  the  fifth  degree  is  a class A   misdemeanor.
NY Tax L § 1803 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 2 - Tax Fraud Acts and Penalties 1803 - Criminal Tax Fraud in the Fourth Degree.

§  1803.  Criminal  tax  fraud  in the fourth degree. A person commits   criminal tax fraud in the fourth degree when he or  she  commits  a  tax   fraud  act  or acts and, with the intent to evade any tax due under this   chapter, or to defraud the state or any subdivision thereof, the  person   pays  the  state and/or a political subdivision of the state (whether by   means of underpayment or receipt of refund or both), in a period of  not   more than one year in excess of three thousand dollars less than the tax   liability  that  is  due.  Criminal  tax fraud in the fourth degree is a   class E felony.
NY Tax L § 1804 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 2 - Tax Fraud Acts and Penalties 1804 - Criminal Tax Fraud in the Third Degree.

§  1804.  Criminal  tax  fraud  in  the third degree. A person commits   criminal tax fraud in the third degree when he  or  she  commits  a  tax   fraud  act  or acts and, with the intent to evade any tax due under this   chapter, or to defraud the state or any  political  subdivision  of  the   state,  the  person pays the state and/or a political subdivision of the   state (whether by means of underpayment or receipt of refund  or  both),   in  a period of not more than one year in excess of ten thousand dollars   less than the tax liability that is due. Criminal tax fraud in the third   degree is a class D felony.
NY Tax L § 1805 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 2 - Tax Fraud Acts and Penalties 1805 - Criminal Tax Fraud in the Second Degree.

§  1805.  Criminal  tax  fraud  in the second degree. A person commits   criminal tax fraud in the second degree when he or  she  commits  a  tax   fraud  act  or acts and, with the intent to evade any tax due under this   chapter, or to defraud the state or any subdivision of  the  state,  the   person  pays  the  state  and/or  a  political  subdivision of the state   (whether by means of underpayment or receipt of refund or  both),  in  a   period  of  not  more  than one year in excess of fifty thousand dollars   less than the tax liability that is  due.  Criminal  tax  fraud  in  the   second degree is a class C felony.
NY Tax L § 1806 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 2 - Tax Fraud Acts and Penalties 1806 - Criminal Tax Fraud in the First Degree.

§  1806.  Criminal  tax  fraud  in  the first degree. A person commits   criminal tax fraud in the first degree when he  or  she  commits  a  tax   fraud  act  or acts and, with the intent to evade any tax due under this   chapter, or to defraud the state or any subdivision of  the  state,  the   person  pays  the  state  and/or  a  political  subdivision of the state   (whether by means of underpayment or receipt of refund or  both),  in  a   period  of  not more than one year in excess of one million dollars less   than the tax liability that is due. Criminal  tax  fraud  in  the  first   degree is a class B felony.
NY Tax L § 1807 (2021)
2021 New York Laws TAX - Tax Article 37 - Crimes and Other Offenses, Seizures and Forfeitures Part 2 - Tax Fraud Acts and Penalties 1807 - Aggregation.

§  1807.  Aggregation.  For purposes of this article, the payments due   and not paid under a single article of this chapter pursuant to a common   scheme or plan or due and not paid, within one year, may be charged in a   single count, and the amount of underpaid tax liability incurred, within   one year, may be aggregated in a single count.