reglab/housing_qa huggingface dataset:
NY Tax L § 257-A (2021)
2021 New York Laws TAX - Tax Article 11 - Tax on Mortgages 257-A - Refund of Mortgage Taxes After Rescission of Certain Credit Transactions.

§ 257-a.  Refund  of mortgage taxes after rescission of certain credit   transactions. 1.  As  used  in  this  section,  a  "statutory  right  of   rescission"  means  the right of an obligor to rescind a consumer credit   transaction in which a security  interest,  including  a  real  property   mortgage,  is retained or acquired in any real property which is used or   expected to be used as a  residence  of  the  obligor  provided  for  in   section  one  hundred  twenty-five  of  title one, the "Truth in Lending   Act," of the federal Consumer Credit Protection Act (Public Law  90-321;   82  Stat.  146  et  seq.)  and in the regulations issued by the Board of   Governors of the Federal Reserve System pursuant to said title  of  said   act.2.  A  person  who  has  paid the taxes imposed by this article on the   recording of a mortgage of real property has a right to a refund of  the   mortgage  taxes  so  paid if a mortgagor upon the mortgage exercises the   statutory right of rescission with respect thereto and  a  discharge  of   the mortgage has been recorded.3.  The  State Tax Commission shall provide by regulation how a person   having a right to a refund of mortgage taxes pursuant to subsection  two   may  obtain  the  refund  and the cities, towns, villages or officers to   which or to whom the mortgage tax moneys  have  been  paid,  paid  over,   distributed,  or  allotted  shall  refund  such mortgage tax moneys to a   person having a right to the refund thereof.
NY Tax L § 258-A (2021)
2021 New York Laws TAX - Tax Article 11 - Tax on Mortgages 258-A - Payment of Tax on Instruments Not Recorded.

§ 258-a.  Payment  of  tax  on instruments not recorded. An instrument   taxable under this article but which is not entitled to be recorded, may   nevertheless be presented to the recording  officer  of  the  county  in   which  the real property or any part thereof affected by said instrument   is situated, and there may be paid to such officer the amount of the tax   which would be payable under this  article  on  the  recording  of  such   instrument  if the same were entitled to be recorded. Such officer shall   receive such amount and such payment  shall  have  the  same  force  and   effect,  so  far as this article is concerned, as if such instrument had   been duly recorded and the tax thereon paid. It shall be the duty of the   recording officer to indorse upon  the  instrument  a  receipt  for  the   amount  of the tax so paid. A copy of each instrument upon which the tax   is paid as above provided shall be filed with the recording officer  and   preserved among his mortgage tax records.Where  an  unrecorded  instrument  subject  to the tax imposed by this   article  has  been  lost  or  destroyed,  the   tax   commission,   upon   presentation  of proper proofs, may determine the taxable amount of such   instrument and by order authorize the recording officer to  receive  and   receipt for such tax as fully and with the same force and effect, so far   as  this  article  is  concerned,  as  if  the  instrument had been duly   recorded and the tax thereon paid.The filing or recording of a notice of the payment of tax  under  this   section  is  ineffective  to  give notice under article nine of the real   property law of any estate or interest in the real property affected  by   the instrument on which tax is being paid or to create a duty of inquiry   with regard thereto.
NY Tax L § 262 (2021)
2021 New York Laws TAX - Tax Article 11 - Tax on Mortgages 262 - Expenses of Officers.

§  262.    Expenses  of  officers.    Recording  officers  and  county   treasurers shall severally be entitled to receive  all  their  necessary   expenses  for  the purposes of this article, including printing, hire of   clerks and assistants, being first  approved  and  allowed  by  the  tax   commission  and,  after  audit  by the comptroller, shall be retained by   them out of the moneys coming into their  hands.    In  counties  wholly   within the city of New York for the purposes of retirement the recording   officers,  clerks  and  assistants  shall  be  considered as in the city   service to the same extent as though their salaries  had  actually  been   paid by the city of New York.
NY Tax L § 265 (2021)
2021 New York Laws TAX - Tax Article 11 - Tax on Mortgages 265 - Tax a Lien; Exceptions.

§ 265.  Tax a lien; exceptions.  The tax in this article imposed shall   be  deemed  and  is  hereby declared to be a lien upon the mortgage upon   which such tax is imposed  and  upon  the  debt  or  obligation  secured   thereby,  except  that  upon  mortgages  recorded  prior  to July first,   nineteen hundred six, such  lien  shall  extend  only  to  that  portion   thereof represented by the amount advanced subsequently to such date and   to  the  debt  or  obligation  secured  by such advancement, and for the   purpose of enforcing the payment of the tax  in  this  article  imposed,   such  mortgage  and  the  debt  thereby  secured  shall  be deemed to be   property within this state notwithstanding that  such  mortgage  may  be   owned  by or be in the possession of a person or corporation outside the   state and a copy thereof duly certified by the recording officer of  any   county  in  which  such  mortgage  is recorded shall, for the purpose of   enforcing the payment of such tax, be deemed to be, and shall  have  the   same  force  and  effect  as  the  original  mortgage and may be sold to   satisfy such tax and upon a sale of the whole or any part thereof, shall   carry with it and transfer to the purchaser all  the  rights,  interests   and  obligations  of  the  mortgagee  therein  named  or his assignee or   successor in interest in and to  such  mortgage  and  the  debt  secured   thereby,  or the part thereof to which such lien attaches, together with   interest and costs.  The lien of the tax resulting from a deed of  trust   or  a  deed  absolute  on  its  face  which  is  security  for a debt or   obligation shall cease ten years after the recording  thereof,  provided   such a mortgage is in the hands of a bona fide purchaser for value.
NY Tax L § 266 (2021)
2021 New York Laws TAX - Tax Article 11 - Tax on Mortgages 266 - Enforcement; Procedure.

§ 266. Enforcement; procedure. In case the tax imposed by this article   is  not  paid as in this article provided, the tax commission may notify   the attorney-general of such failure or refusal to pay and it shall then   be the duty of the attorney-general to enforce the payment of such  tax,   and for that purpose he may maintain an action in the name of the people   of the state of New York, in any court of competent jurisdiction, either   to  sell  such  mortgage;  or,  he  may  maintain  an action against the   mortgagee or his assignee  or  successor  in  interest  personally;  or,   whereby  stipulations  contained in such mortgage it is made the duty of   the mortgagor to pay such tax, or where the mortgagor is liable for  the   tax  imposed  under  this  article,  then  against  the mortgagor or his   successor in interest personally; or, in the case of  a  trust  mortgage   against  the  trust mortgagee, personally; or, he may pursue either, any   or all such remedies. All actions instituted by the attorney-general, as   herein provided, shall, if the amount involved is fifty dollars or more,   be brought in the county of Albany. Where, in any action, a recovery  is   had  there  shall be added to the amount of such tax and included in the   judgment, interest at the rate of one per centum per month on the amount   of such tax, to be computed from the date on which such tax  became  due   and  payable,  except  that  in the case of taxable mortgages heretofore   recorded and upon which the tax imposed by this  article  has  not  been   paid,  and  where, in such case, no penalty is prescribed by law for the   nonpayment of such tax, interest shall be added at the rate of  six  per   centum  per  annum.  In any action brought as herein provided, where the   judgment provides for the sale of the mortgage, such judgment shall also   prescribe the time, place and manner of such  sale  and  of  the  notice   thereof  to  be  given,  and, in the discretion of the court, may direct   that such sale be made by or under the direction of the  comptroller  or   the  recording  officer  of  the county in which such mortgage was first   recorded, and all money recovered in such action shall be  paid  by  the   attorney-general to the proper recording officer in satisfaction of such   tax,  and  all  costs  recovered  therein  shall  be paid into the state   treasury.Cross-reference: For criminal penalties, see article  thirty-seven  of   this chapter.
NY Tax L § 267 (2021)
2021 New York Laws TAX - Tax Article 11 - Tax on Mortgages 267 - idem.; Where Recovery Is Had Against Trust Mortgagee.

§ 267. Idem.; where recovery is had against trust mortgagee.--In every   case  where  recovery  is  had  personally  against a trust mortgagee as   herein provided, and payment of the amount recovered has  been  made  by   such trust mortgagee, or where such trust mortgagee has voluntarily paid   such  tax,  he  shall  be  deemed to have and possess and to have become   subrogated to all the rights and  interests  in  and  to  the  tax  lien   imposed  by  section  two hundred and sixty-five hereof, and may enforce   the repayment of any such sum so paid by him with interest at  the  rate   of  six per centum per annum and for that purpose may maintain an action   in his own name in any court in the state having  jurisdiction,  against   any  person,  association  or corporation liable to pay such tax, or for   the sale of such mortgage and the debt secured  thereby  to  which  such   lien attaches.
NY Tax L § 270-B (2021)
2021 New York Laws TAX - Tax Article 12 - Tax on Transfers of Stock and Other Corporate Certificates 270-B - Exemption of Certain Transfers to Legatees and Others.

§  270-b.  Exemption of certain transfers to legatees and others.  The   tax imposed by sections two hundred seventy and two hundred seventy-a of   this chapter shall not be imposed upon any deliveries or transfers by an   executor or administrator to a legatee, heir or distributee of shares or   certificates of stock if it is shown to  the  satisfaction  of  the  tax   commission  that the value of such shares or certificates is not greater   than the amount of the tax that  would  otherwise  be  imposed  on  such   delivery or transfer.
NY Tax L § 270-D (2021)
2021 New York Laws TAX - Tax Article 12 - Tax on Transfers of Stock and Other Corporate Certificates 270-D - Tax Surcharge.

§  270-d.    Tax  surcharge.    1.   In addition to the tax imposed by   subdivision one of section two hundred seventy of this article, there is   hereby imposed and shall immediately accrue  and  be  collected  a  like   additional  tax on all sales, agreements to sell, memoranda of sales and   all deliveries or transfers of shares or  certificates  subject  to  tax   under  such  subdivision  during  the period commencing on August first,   nineteen hundred seventy-five and  ending  July  thirty-first,  nineteen   hundred   seventy-eight.    Such  additional  tax  is  at  the  rate  of   twenty-five per cent of the rates of tax on  sales  or  transfers  under   subdivision  two  of  section  two  hundred  seventy  and on sales under   subdivision one of section two hundred seventy-a and the maximum  amount   of  tax  on a single qualifying sale under section two hundred seventy-e   of this article.  Provided, however, that the tax  so  calculated  shall   not  be  carried out in its computation beyond four decimal points, that   is, it shall be computed to the nearest one one-hundredth of one cent.2.  All the provisions of this article shall apply with respect to the   additional tax imposed by this section to the same extent as if it  were   imposed  by subdivision one of section two hundred seventy and expressly   increased the rates of tax under subdivision two of section two  hundred   seventy  and  subdivision  one  of section two hundred seventy-a and the   maximum amount of tax on a single taxable sale under subdivision two  of   section two hundred seventy-a and the term "tax" as used in this article   shall include the tax imposed by this section as well as the tax imposed   by  subdivision  one  of  section two hundred seventy and a reference to   such tax, subdivision one of section two hundred seventy or section  two   hundred   seventy  shall  include  the  tax  imposed  by  this  section,   subdivision one of this section and this section, respectively.
NY Tax L § 270-E (2021)
2021 New York Laws TAX - Tax Article 12 - Tax on Transfers of Stock and Other Corporate Certificates 270-E - Maximum Amounts of Tax.

§  270-e.  Maximum amounts of tax.  1.  Notwithstanding the provisions   of section two hundred seventy of this chapter,  where  any  transaction   subject to the tax imposed by this article involves a sale which relates   to  shares  or  certificates  of  the  same class and issued by the same   issuer, the amount of tax upon any such transaction which involves  such   single  qualifying  sale shall not exceed the sum of three hundred fifty   dollars, provided, however, that such transactions  involving  sales  by   any  member of a securities exchange or by any registered dealer, who is   permitted or required pursuant to any rules and regulations  promulgated   by  the tax commission pursuant to the provisions of section two hundred   eighty-one-a of this chapter to pay the taxes imposed  by  this  article   without  the  use  of the stamps prescribed by this article, pursuant to   one or more orders to sell such shares or certificates placed  with  the   same  member  of  a securities exchange or the same registered dealer on   one day, by the same person, each relating to shares or certificates  of   the  same  class  and  issued by the same issuer, all of which sales are   executed on the same day (regardless of whether it be  the  day  of  the   placing  of  the  orders  to  sell),  shall,  for  the  purposes of this   subdivision one, be considered to constitute a single qualifying sale.2.  All the provisions of this article shall apply with respect to the   maximum amounts of tax provided for by this section to the  same  extent   and  in  the  same  manner  and with the same force and effect as if the   language of such provisions had been  incorporated  in  full  into  this   section  and  had  expressly  referred  to  the  maximum  amounts of tax   provided for under this section, except to  the  extent  that  any  such   provision  is either inconsistent with a provision of this section or is   not relevant to this section.  Provided, further, any reference in  this   article  to  the  maximum  amounts of tax on a single taxable sale under   subdivision two of section two hundred seventy-a of this  article  shall   mean the maximum amounts of tax on a single qualifying sale provided for   by  this section.   The term "tax" as used in this article shall include   the maximum amounts of tax provided for by this section as well  as  the   taxes  imposed  by  subdivisions one of sections two hundred seventy and   two hundred seventy-d of this article, and  a  reference  to  such  tax,   subdivision  one  of  section  two hundred seventy or subdivision two of   section two hundred seventy-a shall include the maximum amounts  of  tax   provided for by this section or this subdivision, as the case may be.
NY Tax L § 271 (2021)
2021 New York Laws TAX - Tax Article 12 - Tax on Transfers of Stock and Other Corporate Certificates 271 - Stamps, How Prepared and Sold.

§ 271.  Stamps, how prepared and sold. Adhesive stamps for the purpose   of paying the state tax provided for by this article shall  be  prepared   by  the  tax  commission, in such form, and of such denominations and in   such quantities as it may from time to time prescribe, and it shall make   provision for the sale of such stamps by its duly  authorized  agent  or   agents  in  such  places  and  at  such  times as in its judgment may be   necessary.The tax commission may from time to time and  as  often  as  it  deems   advisable  provide for the issuance and exclusive use of stamps of a new   design and forbid the use of stamps of any other  design.  In  order  to   effect  such  a  change and to discontinue the use of stamps of a former   design the tax commission shall publish or cause to be published once in   each week for each of three months immediately preceding  the  time  for   taking  effect of such change, in one or more daily newspapers published   in each of the first and second class cities of the state, a  notice  to   the  effect  that  after  a  certain  day, which shall be at least three   months after the first publication of said notice, none other  than  the   new  issue  or  design  of  stamps  shall  be accepted or made use of in   payment of the tax provided for by this  article.  After  such  date  it   shall  be  unlawful for any person to make use of any other than the new   issue or design of stamps in payment of such tax. Any  person  violating   any of the provisions of this section shall be guilty of a misdemeanor.Any  person  lawfully  in  possession  of  unused  stamps of an old or   superseded issue or design may, within ninety days from  the  time  when   such  change  becomes  effective as aforesaid, surrender the same to the   tax commission together with a sworn statement setting  forth  the  name   and  address  of the owner and party surrendering said stamps, how, when   and  from  whom  the  same  were  acquired  and  such  other   pertinent   information  as  the  tax  commission  may  require;  whereupon  the tax   commission shall redeem such unused and surrendered stamps by exchanging   therefor stamps of a like denomination  of  the  new  issue  or  design.   Failure  or  refusal of the tax commission to redeem the same by such an   exchange may be enforced by mandamus.
NY Tax L § 271-A (2021)
2021 New York Laws TAX - Tax Article 12 - Tax on Transfers of Stock and Other Corporate Certificates 271-A - Sale of Stamps.

§ 271-a.  Sale  of  stamps.  No  person, firm, company, association or   corporation other than a corporation organized under the banking law  of   this  state  or  under  the national bank act of the United States, or a   duly authorized agent of the tax commission, shall sell  or  expose  for   sale, traffic in, trade, barter or exchange any stamp issued pursuant to   this  article,  without  first  obtaining  from  the  tax commission its   written consent to sell, traffic in,  trade,  barter  or  exchange  such   stamps,  except  that  in connection with a sale of or agreement to sell   stock a broker or agent of the principal making such sale  or  agreement   to  sell  may  supply  and  affix  the  stamp or stamps required by this   article. No persons shall sell or expose for sale any stamp so purchased   or acquired for a sum less than  the  face  value  thereof  without  the   written consent of the tax commission. Any person lawfully in possession   of  unused  stamps  of  the  issue  then  in  effect may request the tax   commission for its consent to redeem the same. He shall present  to  the   tax commission, if so required, a sworn statement setting forth the name   and  address  of the owner and the party desiring to redeem said stamps,   how, when and from whom the same were acquired and such other  pertinent   and  relevant  information  as the tax commission may require. Thereupon   the tax commission may authorize the redemption of such  stamps  through   its  fiscal  agent appointed for the sale of stock transfer stamps. Upon   the failure or refusal of the tax commission to give such authority  the   same  may  be  enforced  by  mandamus.  Any  person violating any of the   provisions of this section shall be guilty of a  misdemeanor,  and  upon   conviction  thereof  shall be punishable by a fine of not less than five   hundred nor more than one thousand dollars, or by imprisonment  for  not   more  than  six  months,  or  by both such fine and imprisonment, in the   discretion of the court.
NY Tax L § 273 (2021)
2021 New York Laws TAX - Tax Article 12 - Tax on Transfers of Stock and Other Corporate Certificates 273 - Canceling Stamps; Penalty for Failure.

§ 273.  Canceling  stamps; penalty for failure. In every case where an   adhesive stamp shall be used to denote the payment of the  tax  provided   by  this  article,  the person using or affixing the same shall write or   stamp thereupon the initials of his name and the  date  upon  which  the   same  shall be attached or used, and shall cut or perforate the stamp in   a substantial manner, so that such stamp cannot be again  used;  and  if   any  person  makes use of an adhesive stamp to denote the payment of the   tax imposed by this article, without so effectually canceling the  same,   such person shall be deemed guilty of a misdemeanor, and upon conviction   thereof shall pay a fine of not less than two hundred nor more than five   hundred  dollars or be imprisoned for not less than six months, or both,   in the discretion of the court.
NY Tax L § 274 (2021)
2021 New York Laws TAX - Tax Article 12 - Tax on Transfers of Stock and Other Corporate Certificates 274 - Contracts for Dies; Expenses, How Paid.

§ 274.  Contracts  for dies; expenses, how paid. The tax commission is   hereby directed to make, enter into and execute for and in behalf of the   state such contract or contracts for dies, plates and printing necessary   for the manufacture of the stamps provided  for  by  this  article,  and   provide  such  stationery  and  clerk  hire together with such books and   blanks as in its discretion may be necessary for putting into  operation   the  provisions  of  this  article;  the  tax  commission  shall  be the   custodian of all  stamps,  dies,  plates  or  other  material  or  thing   furnished  by  it  and used in the manufacture of such state tax stamps,   and all expenses incurred by it and under its direction in carrying  out   the  provisions  of  this  article  shall  be  paid  to  it by the state   treasurer from any moneys appropriated for such purpose.
NY Tax L § 275 (2021)
2021 New York Laws TAX - Tax Article 12 - Tax on Transfers of Stock and Other Corporate Certificates 275 - Illegal Use of Stamps; Penalty.

§ 275.  Illegal use of stamps; penalty. Any person who shall willfully   remove or alter or  knowingly  permit  to  be  removed  or  altered  the   canceling  or  defacing  marks of any stamp provided for by this article   with intent to use such stamp, or who shall knowingly or willfully  buy,   prepare  for  use,  use, have in his possession or suffer to be used any   washed,  restored  or  counterfeit  stamp,  and  any  person  who  shall   intentionally  remove  or  cause to be removed or knowingly permit to be   removed any stamp, affixed pursuant to the requirements of this article,   shall be guilty of a misdemeanor and  on  conviction  thereof  shall  be   liable  to  a  fine  of  not  less  than  five hundred nor more than one   thousand dollars, or be imprisoned for not more than  one  year,  or  by   both such fine and imprisonment, at the discretion of the court.