reglab/housing_qa huggingface dataset:
NY Tax L § 682 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 6 - Procedure and Administration 682 - Assessment.

§  682.  Assessment.-- (a) Assessment date.--The amount of tax which a return shows to be due, or the amount of tax which a return  would  have shown  to  be  due  but  for  a mathematical or clerical error, shall be deemed to be assessed on the date of filing of the return (including any amended return showing an increase of tax). In  the  case  of  a  return properly  filed  without  computation  of  tax,  the tax computed by the commissioner shall be deemed to be assessed on the date on which payment is due. If a notice of deficiency has been mailed,  the  amount  of  the deficiency  shall  be  deemed  to  be  assessed on the date specified in subsection (b) of section six hundred eighty-one if no petition  to  the division  of  tax appeals is filed, or if a petition is filed, then upon the date when a determination or decision rendered in  the  division  of tax  appeals establishing the amount of the deficiency becomes final. If an amended return or  report  filed  pursuant  to  section  six  hundred fifty-nine  concedes the accuracy of a federal change or correction, any deficiency in tax under this article resulting therefrom shall be deemed to be assessed on the date of filing such report or amended return,  and such  assessment  shall  be  timely  notwithstanding section six hundred eighty-three. If a notice  of  additional  tax  due,  as  prescribed  in subsection  (e)  of section six hundred eighty-one, has been mailed, the amount of the deficiency shall be deemed to  be  assessed  on  the  date specified in such subsection unless within thirty days after the mailing of  such  notice  a  report  of  the  federal change or correction or an amended return, where such return was required by  section  six  hundred fifty-nine,  is  filed  accompanied  by a statement showing wherein such federal  determination  and  such  notice  of  additional  tax  due  are erroneous.  Any  amount paid as a tax or in respect of a tax, other than amounts withheld at the source or paid as estimated income tax, shall be deemed  to  be  assessed  upon  the  date   of   receipt   of   payment, notwithstanding any other provisions.  (b)  Other  assessment powers.--If the mode or time for the assessment of any tax under this article (including interest, additions to tax  and assessable  penalties) is not otherwise provided for, the tax commission may establish the same by regulations.  (c) Estimated income tax.--No unpaid amount of estimated tax shall  be assessed.  (d)  Supplemental  assessment.--The  tax  commission  may, at any time within  the  period  prescribed  for  assessment,  make  a  supplemental assessment,  subject to the provisions of section six hundred eighty-one where applicable, whenever it is  ascertained  that  any  assessment  is imperfect or incomplete in any material respect.  (e)  Cross reference.--For assessment in case of jeopardy, see section six hundred ninety-four.
NY Tax L § 695 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 6 - Procedure and Administration 695 - Criminal Penalties; Cross-Reference.

§  695.  Criminal penalties; cross-reference.--For criminal penalties,   see article thirty-seven of this chapter.
NY Tax L § 698 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 6 - Procedure and Administration 698 - Deposit and Disposition of Revenue.

§  698.   Deposit and disposition of revenue.  All taxes, 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.    Notwithstanding  the   foregoing,  unemployment  insurance  contributions  and   payments   and   aggregate  withholding  taxes  collected or received by the commissioner   from  employers  in  a  single  remittance  accompanying  the  quarterly   combined  withholding, wage reporting and unemployment insurance returns   required by paragraph four of subsection  (a)  of  section  six  hundred   seventy-four  of  this article shall, if necessary, be deposited into an   account to be maintained jointly by the department and the department of   labor at such responsible bank, banking house or trust company as may be   designated by the comptroller.  The comptroller shall  require  adequate   security  from  such  depository.  Such  departments shall determine the   proper allocation of the monies in such account as between  unemployment   insurance  contributions  and  payments and aggregate withholding taxes.   Unemployment  insurance  contributions  and  payments  shall   then   be   deposited  and  disposed  of pursuant to the provisions of title four of   article eighteen of the labor law, and aggregate withholding taxes shall   be deposited and disposed of pursuant to the provisions of sections  one   hundred  seventy-one-a,  thirteen  hundred thirteen and thirteen hundred   thirty-three of this chapter, as applicable.
NY Tax L § 699 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 6 - Procedure and Administration 699 - Transition Provisions.

§  699.  Transition  provisions.  For  purposes  of  implementation of changes in tax rate and in amounts of taxable  income  subject  to  each rate applicable to any taxable year (whether or not such taxable year is a   taxable  year  of  twelve  months)  beginning  in  nineteen  hundred ninety-five and nineteen hundred ninety-six, under subsections (a),  (b) or (c) of section six hundred one, the tax is imposed and determined for each such taxable year in accordance with the following provisions:  (1)  Taxable years beginning in nineteen hundred ninety-six. Paragraph two of subsections (a), (b) and (c) of section six hundred one, relating to imposition of the income tax for taxable years beginning in  nineteen hundred ninety-six, establishes a new tax rate schedule effective on the first  day  of the taxpayer's taxable year, except that the highest rate of tax of seven percent shall not take effect until the first day of the fourth month of  the  taxpayer's  taxable  year  beginning  in  nineteen hundred  ninety-six.    For  purposes  of  implementation of the tax for taxable years beginning in nineteen hundred ninety-six, the highest rate of tax in each tax rate schedule shall be administered  for  the  entire taxable  year at the rate of 7.125 percent on New York taxable income in excess of (A)  twenty-six  thousand  dollars  in  the  case  of  married individuals  filing  joint  returns and surviving spouses, (B) seventeen thousand dollars in the case of heads of  households  and  (C)  thirteen thousand   dollars   in  the  case  of  unmarried  individuals,  married individuals filing separate returns and estates and trusts.  (2) Taxable years beginning in nineteen hundred ninety-five. Paragraph three of subsections (a), (b)  and  (c)  of  section  six  hundred  one, relating  to imposition of the income tax for taxable years beginning in nineteen hundred  ninety-five,  establishes  a  new  tax  rate  schedule effective  on  the first day of the taxpayer's taxable year, except that the highest rate of tax of seven and one-half  percent  shall  not  take effect until the first day of the fourth month of the taxpayer's taxable year   beginning  in  nineteen  hundred  ninety-five.  For  purposes  of implementation of the tax, the highest rate of  tax  in  each  tax  rate schedule  shall  be administered for the entire taxable year at the rate of 7.59375  percent  on  New  York  taxable  income  (A)  in  excess  of twenty-five  thousand  dollars in the case of married individuals filing joint returns and surviving spouses, (B) in excess of nineteen  thousand dollars  in  the case of heads of households and (C) in excess of twelve thousand five hundred dollars in  the  case  of  unmarried  individuals, married individuals filing separate returns and estates and trusts.
NY Tax L § 951 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 1 - Computation of Tax 951 - Applicable Internal Revenue Code Provisions.

§ 951. Applicable internal revenue code provisions.-- (a) General. For   purposes  of  this  article,  any reference to the internal revenue code   means the  United  States  Internal  Revenue  Code  of  1986,  with  all   amendments  enacted  on  or  before January first, two thousand fourteen   and,  unless  specifically  provided  otherwise  in  this  article,  any   reference  to  December  thirty-first,  nineteen  hundred seventy-six or   January  first,  nineteen  hundred  seventy-seven   contained   in   the   provisions of such code which are applicable to the determination of the   tax  imposed  by  this  article  shall  be  read  as a reference to June   thirtieth,  nineteen  hundred  seventy-eight  or  July  first,  nineteen   hundred seventy-eight, respectively.* (b)  Disposition  to  surviving  spouse  who  is not a United States   citizen.  In the case of an estate where a federal estate tax return  is   not  required  for  federal  estate  tax  purposes,  a  disposition to a   surviving spouse that would qualify for the federal estate  tax  marital   deduction under section 2056 of the internal revenue code if not for the   limitation   imposed   by   subsection  (d)(1)  of  such  section  shall   nonetheless be treated as qualifying for the federal estate tax  marital   deduction  for  purposes  of  computing  the tax imposed by section nine   hundred fifty-two of this part, without requiring that such  disposition   pass  to  the surviving spouse in a qualified domestic trust as required   for federal purposes by internal revenue code section 2056(d)(2).* NB Repealed July 1, 2022
NY Tax L § 951-A (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 1 - Computation of Tax 951-A - General Provisions and Definitions.

§  951-a.  General  provisions  and  definitions.  When  used  in this article:  (a) The term "executor" means the executor  or  administrator  of  the estate  of  the  decedent,  or, if there is no executor or administrator appointed, qualified and acting, then any person or entity in actual  or constructive possession of any property of the decedent.  (b)   The   term   "person"  includes  an  individual,  a  trustee,  a corporation, an association, a joint-stock  company,  a  partnership,  a limited liability company and a bank.  (c)  The  term  "tangible  personal property" means corporeal personal property, including money held for numismatic  purposes,  and  does  not include  deposits  in  banks,  mortgages,  debts, receivables, shares of stock, bonds, notes, credits, evidences  of  an  interest  in  property, evidences of debt, or choses in action generally.  (d)  The  term  "persons  interested  in the estate" shall include all persons who may be entitled to receive or who have received any property or interest which is required to be included in the gross  estate  of  a decedent, or any benefit whatsoever with respect to any such property or interest, whether under a will, or intestacy, or by reason of any of the transfers,    trusts,    estates,    interests,   rights,   powers   and relinquishments of powers which are required to be included in the gross estate.  (e) The term "taxpayer" means the estate of the decedent and any other person subject to or liable for any tax imposed by this article.  (f)  Tax  treatment  of  charitable  contributions   for   determining domicile.    Notwithstanding any other provision of any other law to the contrary,  the  making  of  a  financial  contribution,  gift,  bequest, donation  or  any  other financial instrument or pledge in any amount or the donation or loan of any object of any value,  or  the  volunteering, giving  or  donation  of  uncompensated  time, or any combination of the foregoing, considered a charitable contribution under subsection (c)  of section  one  hundred  seventy  of  the  internal  revenue code, or to a not-for-profit organization, as defined in subdivision seven of  section one  hundred  seventy-nine-q of the state finance law, shall not be used in any manner to determine where an individual is domiciled at the  time of his or her death.
NY Tax L § 955 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 1 - Computation of Tax 955 - Resident's New York Taxable Estate.

§  955.  Resident's New York taxable estate. (a) General.--The taxable estate of a New York resident shall be his or her New York gross estate, minus the deductions  allowable  for  determining  his  or  her  federal taxable estate under the internal revenue code (whether or not a federal estate  tax  return  is required to be filed), except to the extent that such deductions relate to real or  tangible  personal  property  sitused outside New York state.  (b)  Waiver  of  deductions.-- If the right to any deduction otherwise allowable is waived  for  federal  estate  tax  purposes,  it  shall  be considered waived for New York estate tax purposes.  (c)  Qualified  terminable  interest  property  election.--  Except as otherwise provided in this  subsection,  the  election  referred  to  in paragraph  (7) of subsection (b) of section 2056 of the internal revenue code shall not be allowed under this article unless  such  election  was made  with respect to the federal estate tax return required to be filed under the provisions of the internal revenue code. If such election  was made for the purposes of the federal estate tax, then such election must also  be  made  by the executor on the return of the tax imposed by this article. Where no federal estate tax return is required to be filed, the executor must make the election referred to in such paragraph  (7)  with respect  to  the  tax  imposed  by this article on the return of the tax imposed by this article. Any election made under this  subsection  shall be irrevocable.  (d)  Cross  references.--  For provisions of the internal revenue code specifying the deductions allowable for  federal  estate  tax  purposes, see:   Sec.2032(b). Alternate valuation--special rule for deductions.   Sec.2046. Disclaimers.   Sec.2053. Expenses, indebtedness, and taxes.   Sec.2054. Losses.   Sec.2055. Transfers for public, charitable, and religious uses.   Sec.2056. Bequests, etc., to surviving spouse.
NY Tax L § 957 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 1 - Computation of Tax 957 - Modification for Limited Powers of Appointment Created Prior to September First, Nineteen Hundred Thirty.

§ 957. Modification for limited powers of appointment created prior to September  first,  nineteen hundred thirty. (a) General.--In determining the New York gross estate, there shall be added  to  the  federal  gross estate of a deceased resident the value of all property (other than real and  tangible personal property situated outside New York state) passing under a limited power of appointment exercised by the  decedent  (A)  by will  or  (B) by a disposition which is of such nature that if it were a transfer of property owned by him, such property would be includible  in his  federal  gross  estate  under section two thousand thirty-five, two thousand  thirty-six,  two  thousand  thirty-seven   or   two   thousand thirty-eight of the internal revenue code.  (b)  Definition.--  For  purposes  of this section, a limited power of appointment means a power--  (1) with respect to property which is not or was not  subject  to  New York  death  tax  in  the estate of the grantor of such power, but would have been so taxable except for a statute providing that the tax on  the transfer of such property should be imposed in the estate of the grantee of such power in the event of its exercise; and  (2)  the  exercise  of  which  has  not  required the inclusion of the property in the  decedent's  federal  gross  estate  under  section  two thousand  forty-one  of  the  internal revenue code (relating to general powers of appointment).
NY Tax L § 958 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 1 - Computation of Tax 958 - Exemptions in Other Laws Not Applicable.

§  958. Exemptions in other laws not applicable. No exemption provided   for in any other article of this chapter or any other law of this  state   shall be construed as being applicable in any manner under this article.
NY Tax L § 960 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 1 - Computation of Tax 960 - Nonresident's Estate Tax.

§ 960. Nonresident's estate tax. (a) General.--A tax is hereby imposed on the transfer, from any deceased individual who at his death was not a resident  of  New  York  state,  of  real and tangible personal property having an actual situs in New York state and either  (i)  includible  in his  federal  gross  estate or (ii) which would be includible in his New York gross estate pursuant to section nine hundred fifty-seven (relating to certain limited powers of appointment) if he were a resident  of  New York state.  (b) Computation of tax.--The tax imposed under subsection (a) shall be the  same  as  the  tax  that  would  be due, if the decedent had died a resident, under subsection (a) of section nine hundred fifty-two, except that for purposes of computing the tax under subsection (b)  of  section nine  hundred fifty-two, "New York taxable estate" shall not include the value of, or any deduction allowable under  the  Internal  Revenue  Code related to, any intangible personal property otherwise includible in the deceased  individual's  New York gross estate, and shall not include the amount of any gift  unless  such  gift  consists  of  real  or  tangible personal property having an actual situs in New York state or intangible personal property employed in a business, trade or profession carried on in this state.  (c) Cross references.--(1) For valuation of property includible in the New  York  gross estate if the decedent had been a resident, see section nine hundred fifty-four.  (2) For provisions of the internal  revenue  code  applicable  to  the federal  gross  estate  of  a  decedent who was neither a resident nor a citizen of the United States, see:   Sec. 2103. Definition of gross estate.   Sec. 2104. Property within the United States.   Sec. 2105. Property without the United States.  (d)  Works  of  art  on  loan  for  exhibition.  Notwithstanding   the foregoing,  the  tax imposed under subsection (a) of this section on the transfer, from any deceased individual who at his or her death was not a resident of the state of New York, of works  of  art  having  an  actual situs  in  the state of New York and either (i) includible in his or her federal gross estate or (ii) which would be includible in his or her New York gross estate pursuant to section nine hundred fifty-seven (relating to certain limited powers of appointment) if he or she were  a  resident of  the  state  of  New York, shall not be subject to the tax imposed by this section if such works of art are loaned to a public gallery located within the state of New York solely for exhibition purposes but only  if no  part  of  the net earnings of such public gallery or museum inure to the benefit of any private stockholder or individual, and, at  the  time of  the  death of such individual such works of art are on exhibition or en route to or from exhibition in such a public gallery or museum.
NY Tax L § 960-A (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 1 - Computation of Tax 960-A - Reciprocity.

§  960-a.  Reciprocity.  The tax imposed by this article in respect of   personal property (except tangible personal property  having  an  actual   situs  in  this  state)  shall  not  be  payable  if the transferor is a   resident of a state or territory of the United States the laws of which,   at the time of the transfer,  contained  a  reciprocal  provision  under   which  nonresidents  were exempted from transfer taxes or death taxes of   every  character  in  respect  of  personal  property  (except  tangible   personal  property having an actual situs therein) provided the state or   territory of residence of such nonresident allowed a  similar  exemption   to  residents of the state or territory of residence of such transferor.   For the purposes of this section,  the  District  of  Columbia  and  the   Commonwealth  of  Puerto  Rico  shall  be  considered territories of the   United States.
NY Tax L § 961 (2021)
2021 New York Laws TAX - Tax Article 26 - Estate Tax Part 1 - Computation of Tax 961 - Effect of Federal Determination.

§ 961. Effect of federal determination. (a) General.-- A final federal determination as to  (1)  the inclusion in the federal gross estate of any item of property or interest in property,  (2) the allowance of any item claimed as a deduction from the  federal gross estate, or  (3)  the  value  or  amount of any such item, shall also determine the same issue for purposes of the tax under this article unless such  final federal  determination is shown by a preponderance of the evidence to be erroneous.  (b) Definition.-- For the purpose of  this  section  a  final  federal determination means:  (1)  A  decision by the tax court or a judgment, decree or other order by any court of competent jurisdiction which has become final.  (2) A final disposition by  the  secretary  of  the  treasury  or  his delegate of a claim for refund. Such disposition shall be deemed to have occurred--  (A)  as  to  items  of  the claim which are allowed, upon allowance of refund or upon disallowance of the claim by reason of offsetting  items; and  (B)  as  to  items  of  the claim which are disallowed, or as to items applied by the secretary of the treasury or his delegate  as  an  offset against  the claim, (i) upon expiration of the time for instituting suit for refund with respect to such items, unless suit is instituted  before the  expiration  of such time, or (ii) upon filing with the surrogate or appraiser a written statement, in such form as may be  required  by  the tax commission, that suit for refund will not be instituted.  (3)  A closing agreement made under section seven thousand one hundred twenty-one of the internal revenue code.  (4) An assessment pursuant to a waiver of restrictions on  assessment, or  a notification in writing issued by the secretary of the treasury or his delegate that the federal estate tax return  has  been  accepted  as filed  where  such notification is issued after an audit of such return, unless the executor shall have filed with the commissioner  of  taxation and  finance a written statement, in such form as may be required by the commissioner, that a claim for refund of federal estate taxes  has  been or will be filed.  (c)   Items   determined.--   If   there  has  been  a  final  federal determination with respect to a decedent's federal estate tax, any  item entering  into  the computation of such tax shall be deemed to have been the  subject  of  the  final  federal  determination,  whether  or   not specifically adjusted thereby.