reglab/housing_qa huggingface dataset:
NY Tax L § 1565 (2021)
2021 New York Laws TAX - Tax Article 33-B - Tax on Real Estate Tranfers in Towns 1565 - Credit.

§  1565. Credit. A buyer shall be allowed a credit against the tax due   on a conveyance of real property to the extent  tax  was  paid  by  such   buyer on a prior creation of a leasehold of all or a portion of the same   real  property  or  on the granting of an option or contract to purchase   all or a portion of the same real property by such  buyer.  Such  credit   shall  be  computed  by  multiplying the tax paid on the creation of the   leasehold or on the granting of the option or contract  by  a  fraction,   the numerator of which is the value of the consideration used to compute   such  tax  paid  which  is not yet due to such seller on the date of the   subsequent conveyance (and which such seller will  not  be  entitled  to   receive  after  such  date),  and  the denominator of which is the total   value of the consideration used to compute such tax paid.
NY Tax L § 1567 (2021)
2021 New York Laws TAX - Tax Article 33-B - Tax on Real Estate Tranfers in Towns 1567 - Designation of Agents.

§  1567.  Designation  of  agents.  The  treasurer  is  authorized  to   designate the recording officer to act as his or her agent for  purposes   of  collecting  the  tax authorized by this article. The treasurer shall   provide for the manner in which such person may be designated as his  or   her  agent  subject  to such terms and conditions as the treasurer shall   prescribe. The real estate transfer tax shall be paid to such  agent  as   provided in section fifteen hundred sixty-two of this article.
NY Tax L § 1568 (2021)
2021 New York Laws TAX - Tax Article 33-B - Tax on Real Estate Tranfers in Towns 1568 - Liability of Recording Officer.

§  1568. Liability of recording officer. A recording officer shall not   be liable for any inaccuracy in the amount of tax  imposed  pursuant  to   this  article  that  he  or she shall collect so long as he or she shall   compute and collect such tax on the amount of consideration or the value   of the interest conveyed as such amounts are provided to him or  her  by   the person paying the tax.
NY Tax L § 1568-A (2021)
2021 New York Laws TAX - Tax Article 33-B - Tax on Real Estate Tranfers in Towns 1568-A - Refunds.

§  1568-a.  Refunds.  Whenever  the treasurer shall determine that any   moneys received under the provisions of the local law  enacted  pursuant   to  this  article were paid in error, he or she may cause such moneys to   be refunded pursuant to such  requirements  he  or  she  may  prescribe,   provided  that  any  application  for  such  refund  is  filed  with the   treasurer within two years from the date the erroneous payment was made.
NY Tax L § 1570 (2021)
2021 New York Laws TAX - Tax Article 33-B - Tax on Real Estate Tranfers in Towns 1570 - Judicial Review.

§  1570.  Judicial review. 1. Any final determination of the amount of   any tax payable under section fifteen hundred sixty-two of this  article   shall  be reviewable for error, illegality or unconstitutionality or any   other reason whatsoever by a proceeding under article  seventy-eight  of   the  civil practice law and rules if application therefor is made to the   supreme court within four months after the giving of the notice of  such   final  determination,  provided, however, that any such proceeding under   article seventy-eight of the civil practice law and rules shall  not  be   instituted  unless (a) the amount of any tax sought to be reviewed, with   such interest and penalties thereon as may be provided for by local  law   shall  be first deposited and there is filed an undertaking, issued by a   surety company  authorized  to  transact  business  in  this  state  and   approved  by  the  state  superintendent  of  financial  services  as to   solvency and responsibility, in such amount as a justice of the  supreme   court  shall  approve to the effect that if such proceeding be dismissed   or the tax confirmed the petitioner will pay all costs and charges which   may accrue in the prosecution of such proceeding or (b) at the option of   the petitioner, such undertaking may be in a sum sufficient to cover the   taxes, interest and penalties stated in  such  determination,  plus  the   costs  and charges which may accrue against it in the prosecution of the   proceeding, in which event the petitioner shall not be required  to  pay   such  taxes,  interest  or  penalties  as  a  condition precedent to the   application.2. Where any  tax  imposed  hereunder  shall  have  been  erroneously,   illegally  or  unconstitutionally  assessed or collected and application   for the refund or revision  thereof  duly  made  to  the  proper  fiscal   officer  or  officers,  and  such  officer or officers shall have made a   determination denying such refund or revision, such determination  shall   be  reviewable  by a proceeding under article seventy-eight of the civil   practice law and rules; provided, however, that (a) such  proceeding  is   instituted  within  four  months  after the giving of the notice of such   denial, (b) a final determination of tax due was  not  previously  made,   and  (c)  an  undertaking  is  filed  with  the proper fiscal officer or   officers in such amount and with such  sureties  as  a  justice  of  the   supreme  court  shall  approve  to the effect that if such proceeding be   dismissed or the tax confirmed, the petitioner will pay  all  costs  and   charges which may accrue in the prosecution of such proceeding.
NY Tax L § 1571 (2021)
2021 New York Laws TAX - Tax Article 33-B - Tax on Real Estate Tranfers in Towns 1571 - Apportionment.

§   1571.  Apportionment.  A  local  law  adopted  by  any  designated   community, pursuant to this article,  shall  provide  for  a  method  of   apportionment  for  determining  the amount of tax due whenever the real   property  or  interest  therein  is  situated  within  and  without  the   designated community.
NY Tax L § 1572 (2021)
2021 New York Laws TAX - Tax Article 33-B - Tax on Real Estate Tranfers in Towns 1572 - Miscellaneous.

§   1572.  Miscellaneous.  A  local  law  adopted  by  any  designated   community, pursuant to this article, may contain such  other  provisions   as   the   designated   community   deems   necessary   for  the  proper   administration of the tax imposed pursuant to  this  article,  including   provisions  concerning  the  determination  of  tax,  the  imposition of   interest on underpayments and overpayments and the imposition  of  civil   penalties.    Such  provisions  shall  be identical to the corresponding   provisions of the real estate transfer tax imposed by article thirty-one   of this chapter, so far as such provisions can be made applicable to the   tax imposed pursuant to this article.
NY Tax L § 1573 (2021)
2021 New York Laws TAX - Tax Article 33-B - Tax on Real Estate Tranfers in Towns 1573 - Returns to Be Confidential.

§  1573.  Returns  to  be  confidential.  1. Except in accordance with   proper judicial order or as otherwise  provided  by  law,  it  shall  be   unlawful  for  the treasurer or any officer or employee of the county or   designated community, including any person engaged  or  retained  on  an   independent  contract  basis, to divulge or make known in any manner the   particulars set forth or disclosed in any return required under a  local   law enacted pursuant to this article. Provided, however, that nothing in   this section shall prohibit the recording officer from making a notation   on  an  instrument  effecting  a conveyance indicating the amount of tax   paid.  No recorded instrument effecting a conveyance shall be considered   a return for purposes of this section.2. The officers charged with the custody of such returns shall not  be   required  to  produce  any  of them or evidence of anything contained in   them in any action or proceeding in any court, except on behalf  of  the   county or designated community in any action or proceeding involving the   collection  of  a  tax  due  under  a local law enacted pursuant to this   article to which such county or designated community is a  party,  or  a   claimant,  or  on  behalf of any party to any action or proceeding under   the provisions of a local law enacted pursuant to this article when  the   returns  or  facts shown thereby are directly involved in such action or   proceeding, in any of which events the court may require the  production   of,  and  may admit in evidence, so much of said returns or of the facts   shown thereby, as are pertinent to the action or proceeding and no more.3. Nothing in this section shall be construed to prohibit the delivery   to a seller or buyer of an instrument effecting a conveyance or the duly   authorized representative of a seller or buyer of a  certified  copy  of   any  return  filed in connection with such instrument or to prohibit the   publication of statistics so classified as to prevent the identification   of particular returns and the items thereof, or the  inspection  by  the   legal  representatives  of  such  county  or designated community of the   return of any taxpayer who shall bring action to set aside or review the   tax based thereon.
NY Tax L § 1600 (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1600 - Short Title.

§  1600.  Short title. This article shall be known and may be cited as   the "New York state lottery for education law."
NY Tax L § 1601 (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1601 - Statement of Purpose.

§ 1601. Statement of purpose. This article is enacted to implement the   amendment  of  section nine of article one of the state constitution, as   approved by the vote of the people in the general election of  November,   nineteen  hundred  sixty-six,  and  to  carry out the mandate thereof by   establishing a lottery to be operated by the state, the net proceeds  of   which,  for  the  fiscal  year  commencing April first, nineteen hundred   seventy-six only, are to be  applied  exclusively  for  the  purpose  of   providing  aid  to pupils with special educational needs and pupils with   handicapping conditions. Thereafter, such net proceeds shall be  applied   for  the  purpose  of  providing supplemental aid to all school children   pursuant to subdivision  four  of  section  ninety-two-c  of  the  state   finance  law  so  as  to hold harmless those programs from any reduction   during the next fiscal year and so as to ensure that thereafter, subject   to the provisions of paragraph (v) of subdivision three and  subdivision   five  of  section ninety-two-c of the state finance law and section four   hundred ninety-five-a  of  article  ten-C  of  the  education  law,  all   increases  from  the  proceeds  of  the  lottery  shall  be dedicated as   increases in the funds available for the purpose of this act.
NY Tax L § 1602 (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1602 - Definitions.

§ 1602. Definitions. As used in this article:1.  "Lottery" means the lottery operated by the state pursuant to this   article.2. "Division": (a) means the division of the lottery,  as  established   within the New York state gaming commission; and (b) for the purposes of   section  sixteen hundred seventeen-a of this article, the term "division   of the lottery" or "division" means the "division of gaming" as  created   pursuant  to section one hundred two of the racing, pari-mutuel wagering   and breeding law.3. "Commissioner" means the commissioner of taxation  and  finance  or   his or her duly appointed delegate.4. "Commission" means the New York state gaming commission.5.  "Director"  means  the  director  of  the division of the lottery,   except for purposes of paragraph four of subsection  c  of  section  one   thousand  six  hundred  thirteen  and  sections one thousand six hundred   fourteen and one thousand six hundred fifteen of this chapter  the  term   "director" shall mean the "commission".6.  "Video  lottery  gaming"  means any lottery game played on a video   lottery terminal that issues electronic tickets, allows multiple players   to participate in the same game and determines  winners  to  a  material   degree  upon  the element of chance, notwithstanding that the skill of a   player may influence such player's  chance  of  winning  a  game.  Video   lottery gaming may include elements of player interaction after a player   receives an initial chance.
NY Tax L § 1603 (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1603 - Division of the Lottery.

§  1603.  Division  of the lottery. There is hereby created within the   commission the division of the lottery.
NY Tax L § 1604 (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1604 - Powers and Duties of the Division.

§  1604.  Powers  and  duties  of  the division. a. In addition to the   powers and duties provided  in  other  sections  of  this  article,  the   division  shall  have  the power and it shall be its duty to operate and   administer  the  lottery  within  the   state   including   any   joint,   multi-jurisdiction,  and  out-of-state  lottery  in  cooperation  with a   government-authorized lottery of one or more other jurisdictions, and to   promulgate  rules  and  regulations  governing  the  establishment   and   operation thereof, including but not limited to the following:1. The type of lottery to be conducted.2. The price or prices of a ticket or tickets in the lottery.3. The numbers and sizes of the prizes on the winning tickets.4. The manner of selecting the winning tickets.5. The frequency of the drawings or selections of winning tickets.6. Without limit as to number, the type or types of locations at which   tickets may be sold.7. The method to be used in selling tickets.8. The use of vending machines or mechanical devices of any kind.9.  The  compensation  in  such manner and amounts and subject to such   limitations as the division may determine to licensed sellers of lottery   tickets, but only where the division finds  that  such  compensation  is   necessary  to  assure adequate availability of lottery tickets, and that   the public convenience will be served thereby.10. The development of an internal security plan.b. The division is authorized to license agents to  sell  tickets  for   the  state  lottery.  The  division may require a bond from any licensed   agent, in an amount to be determined by  the  division.  Every  licensed   agent  shall  prominently display his license, or a copy thereof, as may   be determined by rules and regulations of the division, in each place of   business or activity where lottery tickets are sold.c. The division shall make regular reports to the commissioner,  which   reports shall include a full and complete statement of lottery revenues,   prize  disbursements  and  other expenses, and any other information the   commissioner may require. The commissioner shall make an  annual  report   to  the  governor  and the legislature, which shall include a summary of   lottery revenues, prize disbursements and other expenses  for  the  year   preceding such report.
NY Tax L § 1604-A (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1604-A - Posting of Signs to Assist Compulsive Gamblers.

§ 1604-a. Posting of signs to assist compulsive gamblers. The division   shall  cooperate with the commissioner of alcoholism and substance abuse   services to ensure the posting of signs designed  to  assist  compulsive   gamblers  pursuant to the provisions of subdivision (h) of section 19.09   of the mental hygiene law.
NY Tax L § 1606 (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1606 - Authorization of Lottery Sales Agents.

§  1606.  Authorization  of  lottery sales agents. Notwithstanding any   other provision of law, any agent licensed pursuant to this  article  is   hereby authorized and empowered to act as a lottery sales agent.
NY Tax L § 1607 (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1607 - Suspension and Revocation of Licenses.

§  1607.  Suspension  and  revocation  of  licenses.  The division may   suspend or revoke,  after  notice  and  an  opportunity  for  a  hearing   pursuant  to  the state administrative procedure act, any license issued   pursuant to this article. Such  license  may,  however,  be  temporarily   suspended by the division without prior notice, pending any prosecution,   investigation  or  hearing. A license may be suspended or revoked by the   division for one or more of the following reasons:a. Failure to account for lottery tickets received or the proceeds  of   the  sale  of  lottery  tickets  or  to  file  a bond if required by the   division or to comply with instructions of the division  concerning  the   licensed activity;b.  Conviction  of  any  offense  as  defined in the penal law, or any   felony under the laws of the United States or  under  the  laws  of  the   state  of  New  York  or  any other state or foreign jurisdiction or any   crime relating to gaming activities;c. Failure to file any return or report, to keep records or to pay any   tax required by any article of this chapter;d. Fraud, deceit, misrepresentation or conduct prejudicial  to  public   confidence in the state lottery;e.  With  respect  to  a  lottery  sales  agent, the number of lottery   tickets sold  by  the  lottery  sales  agent  is  insufficient  to  meet   administrative  costs  and  public  convenience  is adequately served by   other licensees;f. A material change, since issuance of the license, with  respect  to   any  matters required to be considered by the division under subdivision   d or e of section sixteen hundred five of this article.g. Conviction for misuse  of  food  stamps  pursuant  to  section  one   hundred forty-seven of the social services law.h.  A  violation  of  article  thirteen-F  of the public health law as   provided in this subdivision:1. A license shall  be  suspended  for  a  period  of  one  year  upon   notification  to the division by the commissioner of health of a lottery   sales  agent's  accumulation  of  three  or  more  points  pursuant   to   subdivision  three  of  section  thirteen  hundred ninety-nine-ee of the   public health law.2. A license shall be revoked for one year upon  notification  to  the   division by the commissioner of health of a lottery sales agent's fourth   violation  of article thirteen-F of the public health law within a three   year period.
NY Tax L § 1608 (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1608 - Other Statutes Not Applicable.

§  1608.  Other  statutes  not  applicable. No other law providing any   penalty or disability for the sale of lottery tickets or any  acts  done   in  connection with a lottery shall apply to the sale of tickets or acts   performed pursuant to this article.
NY Tax L § 1609 (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1609 - Lottery Tickets.

§  1609.  Lottery tickets. a. Lottery tickets shall be in such form as the division may prescribe. No ticket shall be sold at a  price  greater than  that  fixed by the division nor shall a sale be made by any person other than a licensed lottery sales agent,  and  a  violation  of  these provisions  shall  be  a  misdemeanor,  but  this shall not be deemed to prevent any person from giving lottery tickets as premiums to customers, employees or other dealing with him.   b. 1. Notwithstanding any inconsistent provision  of  any  other  law, rule or regulation, any contract for the printing or purchase of tickets shall  only  be  awarded  after bids made on specifications compiled and advertised in the manner  provided  by  law  for  the  advertisement  of contracts   for   the   purchase  of  materials  and  supplies,  by  the commissioner of general services and  only  to  the  lowest  responsible bidder as that term is herein defined.   2.  For  purposes of this section the term "lowest responsible bidder" shall mean and only include a responsible bidder who  (a) submits a bid  which  is  lower  than  any  other  bid  and  whose production facilities for such tickets are located in this state; or  (b)  submits  a  bid  which  is  the  lowest of any bid submitted by a responsible bidder whose production  facilities  for  such  tickets  are located  in  this  state  and which bid does not exceed by more than ten percent the bid of any responsible bidder  whose  production  facilities are located outside the state; or  (c)  has  located  his  production  facilities for tickets outside the state and submits a bid of which one hundred ten percent of  the  amount thereof  is lower than any bid submitted by any responsible bidder whose production facilities are located in this state and is  lower  than  the bid  of any other responsible bidder whose production facilities are not located in this state.
NY Tax L § 1610 (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1610 - Sales to Certain Persons Prohibited.

§  1610.  Sales  to  certain persons prohibited. a. No ticket shall be sold to any person under the age of eighteen years, but this  shall  not be deemed to prohibit the purchase of a ticket for the purpose of making a  gift by a person eighteen years of age or older to a person less than that age. Any licensee or the employee or  agent  of  any  licensee  who sells  or offers to sell a lottery ticket to any person under the age of eighteen shall be guilty of a misdemeanor.   b. No ticket shall be sold to and no prize shall be paid to any of the following persons:  (i) any member, officer or employee of the division; or  (ii) any member, officer or employee of the department of taxation and finance whose duties directly relate  to  the  operation  of  the  state lottery; or  (iii)  any  spouse,  child,  brother,  sister  or parent residing as a member of the same household in the principal place of abode of  any  of the foregoing persons.
NY Tax L § 1611 (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1611 - Delivery of Funds; Designation of Banks.

§  1611.  Delivery  of  funds;  designation  of  banks.  a.  Except as   otherwise provided in this section, all moneys received by any  and  all   lottery  sales  agents  from the sales of lottery tickets, including any   lottery tickets, for the support of winter sports physical education  in   commemoration  of the XIII olympic winter games if any, less the amount,   if any, retained pursuant to paragraph nine of subdivision a of  section   sixteen hundred four of this article shall be delivered to the division.   The  division  shall  immediately  deposit to its credit all such moneys   received in banks, banking houses or trust companies designated  by  the   commissioner  and  the  comptroller. The division in its discretion, may   require any or all lottery sales agents to deposit such  moneys  to  the   division's credit in banks, banking houses or trust companies designated   by  it, with the approval of the commissioner and the comptroller and to   file with the division reports of their receipts and transactions in the   sale of lottery tickets in such form and containing such information  as   the  division  may require.  The withdrawal, pursuant to section sixteen   hundred twelve of this article, of moneys so deposited by  the  division   or  lottery  sales  agents  shall  be  subject  to a check signed by the   director or such officers or employees of the division as  the  director   may designate.b.  The  division  may  make  arrangements for any person, including a   bank, banking  house  or  trust  company,  to  perform  such  functions,   activities  or  services in connection with the operation of the lottery   as the  division  may  prescribe  and  such  functions,  activities  and   services  shall  constitute lawful functions, activities and services of   such person.