reglab/housing_qa huggingface dataset:
NY Tax L § 171-AA (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 171-AA - E-File Authorizations Collected by Tax Return Preparers.

§ 171-aa. E-file authorizations collected by tax return preparers. (a) For  purposes  of  this  section, the following terms have the following meanings:  (1) "E-file authorization" is a  record  collected  by  a  tax  return preparer.  (2)  "Electronic  signature"  has  the  definition  set  forth  in the electronic signatures and records act of the state technology law.  (3) "Electronic means" is use of computer technology.  (4)  "Tax"  means  any  tax  or  other  matter  administered  by   the commissioner pursuant to this chapter or any other provision of law.  (5)  "Tax  document"  means  a  return,  report  or any other document relating to a tax or other matter administered by the commissioner.  (6)  "Tax  return  preparer"  means  any  person  who   prepares   for compensation,  or  who employs or engages one or more persons to prepare for compensation, any tax document. For purposes of  this  section,  the term "tax return preparer" also includes a payroll service.  (b)  If  a  tax document is authorized by the commissioner to be filed electronically, then any associated e-file authorization  prescribed  by the  commissioner  may be signed using an electronic signature compliant with any instructions prescribed by the commissioner.  (c) An e-file authorization signed electronically in  the  manner  set forth  in  subsection  (b) of this section shall have the same force and effect as a handwritten signature and may be provided to a tax  preparer by electronic means.
NY Tax L § 172 (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 172 - Official Seal.

§  172.  Official seal. The commissioner of taxation and finance shall   have and use an official seal; and  the  records,  its  proceedings  and   copies  of all papers and documents in his possession and custody may be   authenticated in the usual form, under such seal and  the  signature  of   the  commissioner,  deputy  commissioner  or the secretary, and shall be   received in evidence in the same manner and with like  effect  as  deeds   regularly acknowledged or proven.
NY Tax L § 173 (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 173 - Review by Commissioner.

§  173.  Review  by  commissioner.  The  commissioner  shall act as an   individual in exercising the powers and performing the duties  conferred   or  imposed  by  section  two  hundred  sixty  of  this  chapter  on the   commissioner in relation to the apportionment of mortgage taxes unless a   hearing is demanded.
NY Tax L § 174 (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 174 - Oaths, Acknowledgments, Subpoenas and Commissions to Take Testimony.

§  174.  Oaths,  acknowledgments,  subpoenas  and  commissions to take   testimony. 1. The commissioner, his deputies, secretary  and  any  other   officer  or  employee  of  the  department  of taxation and finance duly   designated and  authorized  by  resolution  of  the  commissioner,  duly   entered  upon  the  minutes,  shall have power: (i) to administer oaths,   take affidavits and certify acknowledgments in relation to any matter or   proceeding in the exercise of the powers or duties of  the  commissioner   under this chapter and in relation to any written instrument required or   permitted  to  be  filed  with the commissioner and (ii) to subpoena and   require the  attendance  of  witnesses  and  the  production  of  books,   accounts, records, memoranda, documents or other papers pertinent to the   investigations  and  inquiries which he is authorized to conduct, and to   examine them in relation to any matter which he has power to investigate   and to issue commissions for the examination of witnesses who are out of   the state or unable to attend before the commissioner  or  excused  from   attendance.  A  subpoena issued under this section shall be regulated by   the civil practice law and rules.2. Any person who shall testify falsely in any material matter pending   before the commissioner shall be guilty of and punishable for perjury.3. Cross-reference: For criminal penalties, see  article  thirty-seven   of this chapter.
NY Tax L § 174-A (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 174-A - Duration of Warrant Liens on Real Property.

§  174-a. Duration of warrant liens on real property. 1. General rule.   Notwithstanding any provision of law to the contrary, the provisions  of   the civil practice law and rules relating to the duration of a lien of a   docketed  judgment  in  and upon real property of a judgment debtor, and   the extension of any such lien, shall apply  to  any  warrant  filed  on   behalf of the commissioner against a taxpayer with the clerk of a county   wherein  such taxpayer owns or has an interest in real property, whether   such warrant is being enforced by a sheriff or an officer or employee of   the department.2. Applicability  and  definitions.  This  section  shall  apply  with   respect  to  any tax which is administered by the commissioner and which   is imposed by or authorized to be  imposed  pursuant  to  this  chapter,   article   two-E  of  the  general  city  law,  section  27-0923  of  the   environmental conservation law or the racing, pari-mutuel  wagering  and   breeding  law.    Any reference to "tax" in this section shall be deemed   also to refer to special assessments, fees, interest, additions to  tax,   penalties   and   other   impositions  which  are  administered  by  the   commissioner.3. The term "taxpayer" shall have the same meaning given such term  in   subdivision b of section three thousand two of this chapter.
NY Tax L § 175 (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 175 - Manner of Execution of Instruments by the Commissioner.

§  175.  Manner  of  execution  of  instruments  by  the commissioner.   Notwithstanding  any  other  provision  of  law,  whenever   a   statute   authorizes  or  requires the commissioner to execute an instrument, such   instrument shall be  executed  by  having  the  name  or  title  of  the   commissioner  appear  on  such  instrument  and, underneath such name or   title, such instrument shall be signed  by  the  commissioner  or  by  a   deputy  tax  commissioner  or by the secretary to such commissioner, and   the seal of such commissioner shall be affixed or shall appear  on  such   instrument  as  a  facsimile which is engraved, printed or reproduced in   any other manner.  No  acknowledgment  of  the  execution  of  any  such   instrument shall be necessary for the purpose of the recordation thereof   or for any other purpose.
NY Tax L § 176 (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 176 - Transfer of the Powers and Duties of the Comptroller in Relation to the Assessment or Collection of Certain Taxes.

§  176.  Transfer  of  the  powers  and  duties  of the comptroller in   relation to the assessment or collection of certain taxes. On and  after   July  first,  nineteen hundred twenty-one, all the powers and duties now   conferred or imposed upon the  state  comptroller  in  relation  to  the   taxation of corporations under articles nine and nine-A of this chapter,   in  relation to the taxation of transfers of property, under article ten   of this chapter, in relation to the  taxation  of  transfers  of  stock,   under  article  twelve of this chapter, and in relation to taxation upon   and with respect to personal  income,  under  article  sixteen  of  this   chapter  (as  such article was in effect on December thirtieth, nineteen   hundred  sixty),  shall  be  transferred  to  and  thereafter  shall  be   exercised and performed by the commissioner, except as powers and duties   under  any such article are expressly conferred upon or continued in the   state comptroller  by  acts  of  the  legislature  of  nineteen  hundred   twenty-one, enacted subsequent to chapter ninety of the laws of nineteen   hundred twenty-one.
NY Tax L § 177 (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 177 - Construction.

§  177. Construction. Wherever the terms "board of tax commissioners,"   "state board of tax commissioners," "state tax commissioners" or  "state   tax  commission," "state comptroller" or "comptroller" occur in any law,   or wherever in any law reference is made to such board or  commissioners   or  commission  or  officer,  such  term or reference shall be deemed to   refer to the state tax department as established by this article, to the   commissioner of taxation and finance as established by this  article  or   to  the  tax  appeals  tribunal  as established by article forty of this   chapter, so far as such law pertains to matters  which  are  within  the   jurisdiction  of  such  tax  department,  such  commissioner or such tax   appeals tribunal.
NY Tax L § 179 (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 179 - Definitions.

§  179.  Definitions. 1. For purposes of this article, Internet access   service shall not constitute a telecommunication service, nor shall  the   provision  of  Internet  access  service constitute the carrying on of a   telephone, local telephone, telegraph, or transmission business.2. The term "Internet access service" shall have the meaning  ascribed   thereto  in  subdivision  (v)  of section eleven hundred fifteen of this   chapter.
NY Tax L § 187 (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 187 - Credit for Special Additional Mortgage Recording Tax.

§ 187.  Credit  for  special  additional mortgage recording tax.  1. A   taxpayer shall be allowed a credit, to be  credited  against  the  taxes   imposed  by  this  article,  other  than  the  taxes and fees imposed by   sections one hundred eighty-six-a and one hundred eighty-six-e  of  this   chapter.  The  amount  of  the credit shall be the amount of the special   additional mortgage recording tax paid by the taxpayer pursuant  to  the   provisions  of  subdivision  one-a of section two hundred fifty-three of   this chapter on mortgages recorded on and after January first,  nineteen   hundred  seventy-nine. Provided, however, that the amount of such credit   allowable against the tax imposed by section one hundred eighty-four  of   this  chapter  shall  be  the  excess  of  the  amount  of  such special   additional mortgage recording tax paid over the  amount  of  any  credit   allowed  by  this section against the tax imposed by section one hundred   eighty-three of this chapter. Provided further, however, no credit shall   be allowed with respect to  a  mortgage  of  real  property  principally   improved  or  to be improved by one or more structures containing in the   aggregate not more than six residential dwelling  units,  each  dwelling   unit having its own separate cooking facilities, where the real property   is  located  in  one or more of the counties comprising the metropolitan   commuter transportation district and where the mortgage is  recorded  on   or  after  May  first,  nineteen hundred eighty-seven. Provided further,   however, no credit shall be allowed with respect to a mortgage  of  real   property  principally  improved  or  to  be  improved  by  one  or  more   structures containing in the aggregate not  more  than  six  residential   dwelling  units,  each  dwelling  unit  having  its own separate cooking   facilities, where the real property is located in the county of Erie and   where the mortgage is recorded on or after May first,  nineteen  hundred   eighty-seven.2.  In  no event shall the credit herein provided for be allowed in an   amount which will reduce the tax payable to  less  than  the  applicable   minimum  tax fixed by section one hundred eighty-three or former section   one hundred eighty-six. If, however,  the  amount  of  credit  allowable   under  this section for any taxable year reduces the tax to such amount,   any amount of credit not deductible in such taxable year may be  carried   over  to  the  following  year  or  years  and  may be deducted from the   taxpayer's tax for such year or years.
NY Tax L § 187-C (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 187-C - Biofuel Production Credit.

§  187-c.  Biofuel  production  credit.  A taxpayer shall be allowed a   credit to be computed  as  provided  in  section  twenty-eight  of  this   chapter,  as  added  by  part  X of chapter sixty-two of the laws of two   thousand six,  against  the  tax  imposed  by  this  article.  Provided,   however,  that the amount of such credit allowed against the tax imposed   by section one hundred eighty-four of this article shall be  the  excess   of  the  amount  of such credit over the amount of any credit allowed by   this section against the tax imposed by section one hundred eighty-three   of this article. In no event shall the  credit  under  this  section  be   allowed  in an amount which will reduce the tax payable to less than the   applicable minimum tax fixed by section one hundred eighty-three of this   article. If, however, the  amount  of  the  credit  allowed  under  this   section  for any taxable year reduces the tax to such amount, the excess   shall be treated as an overpayment of tax to be credited or refunded  in   accordance with the provisions of section six hundred eighty-six of this   chapter.  Provided, however, the provisions of subsection (c) of section   one thousand eighty-eight of this chapter notwithstanding,  no  interest   shall  be  paid thereon. The tax credit allowed pursuant to this section   shall apply  to  taxable  years  beginning  before  January  first,  two   thousand twenty.
NY Tax L § 187-D (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 187-D - Green Building Credit.

§  187-d.  Green  building  credit. 1. Allowance of credit. A taxpayer   shall be allowed a  credit,  to  be  computed  as  provided  in  section   nineteen  of  this  chapter,  against  the taxes imposed by sections one   hundred eighty-three, one hundred eighty-four  and  former  section  one   hundred  eighty-six  of this article. Provided, however, that the amount   of such credit allowable against the tax imposed by section one  hundred   eighty-four  of  this  article shall be the excess of the amount of such   credit over the amount of any credit allowed by this section against the   tax imposed by section one hundred eighty-three of this article.2. Carryovers. In no event shall the  credit  under  this  section  be   allowed  in an amount which will reduce the tax payable to less than the   applicable minimum tax fixed by  section  one  hundred  eighty-three  or   former  section one hundred eighty-six of this article. If, however, the   amount of credit allowable under  this  section  for  any  taxable  year   reduces  the  tax to such amount, any amount of credit not deductible in   such taxable year may be carried over to the following year or years and   may be deducted from the taxpayer's tax for such year or years.
NY Tax L § 187-E (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 187-E - Credit for Transportation Improvement Contributions.

§  187-e.  Credit  for  transportation  improvement  contributions. 1.   Allowance of credit. A  taxpayer  shall  be  allowed  a  credit,  to  be   computed  as  provided  in  section  twenty of this chapter, against the   taxes  imposed  by  sections  one  hundred  eighty-three,  one   hundred   eighty-four  and  former section one hundred eighty-six of this article.   Provided, however, that the amount of such credit allowable against  the   tax  imposed by section one hundred eighty-four of this article shall be   the excess of the amount of such credit over the amount  of  any  credit   allowed  by  this section against the tax imposed by section one hundred   eighty-three of this article.2. Application of credit. In no event  shall  the  credit  under  this   section  be  allowed  in  an amount which will reduce the tax payable to   less than the applicable  minimum  tax  fixed  by  section  one  hundred   eighty-three  or  former section one hundred eighty-six of this article.   If, however, the amount of credit allowable under this section  for  any   taxable  year  reduces  the tax to such amount, any amount of credit not   thus deductible in such taxable year shall be treated as an  overpayment   of  tax  to be credited or refunded in accordance with the provisions of   section ten hundred eighty-six of this chapter. Provided,  however,  the   provisions of subsection (c) of section ten hundred eighty-eight of this   chapter notwithstanding, no interest shall be paid thereon.3. Credit recapture. For provisions requiring recapture of credit, see   subdivision (c) of section twenty of this chapter.
NY Tax L § 187-F (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 187-F - Order of Credits.

§  187-f. Order of credits. Credits allowable under this article which   cannot be carried over and which are not refundable  shall  be  deducted   first.  Credits  allowable under this article which can be carried over,   and carryovers of such credits, shall be deducted next, and  among  such   credits,  those whose carryover is of limited duration shall be deducted   before those whose carryover is of unlimited duration. Credits allowable   under this article which are refundable shall be deducted last.
NY Tax L § 187-G (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 187-G - Brownfield Redevelopment Tax Credit.

§  187-g. Brownfield redevelopment tax credit. 1. Allowance of credit.   A taxpayer shall be allowed a credit, to  be  computed  as  provided  in   section  twenty-one  of  this  chapter,  against  the  taxes  imposed by   sections one hundred eighty-three and one hundred  eighty-four  of  this   article.  Provided,  however,  that  the amount of such credit allowable   against the tax imposed by  section  one  hundred  eighty-four  of  this   article shall be the excess of the amount of such credit over the amount   of any credit allowed by this section against the tax imposed by section   one hundred eighty-three of this article.2.  Application  of  credit.  In  no event shall the credit under this   section be allowed in an amount which will reduce  the  tax  payable  to   less  than  the  applicable  minimum  tax  fixed  by section one hundred   eighty-three  of  this  article.  If,  however,  the  amount  of  credit   allowable  under  this  section  for any taxable year reduces the tax to   such amount, any amount of credit not deductible in  such  taxable  year   shall  be  treated as an overpayment of tax to be refunded in accordance   with the provisions of section ten hundred eighty-six of  this  chapter.   Provided,  however,  the  provisions  of  subsection  (c) of section ten   hundred eighty-eight of this chapter notwithstanding, no interest  shall   be paid thereon.
NY Tax L § 187-H (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 187-H - Remediated Brownfield Credit for Real Property Taxes for Qualified Sites.

§  187-h.  Remediated  brownfield  credit  for real property taxes for   qualified sites. 1. Allowance of credit. A taxpayer shall be  allowed  a   credit,  to  be  computed  as  provided  in  subdivision  (b) of section   twenty-two of this chapter, against the taxes imposed  by  sections  one   hundred  eighty-three  and  one  hundred  eighty-four  of  this article.   Provided, however, that the amount of such credit  allowed  against  the   tax  imposed by section one hundred eighty-four of this article shall be   the excess of the amount of such credit over the amount  of  any  credit   allowed  by  this section against the tax imposed by section one hundred   eighty-three of this article.2. Application of credit. In no event  shall  the  credit  under  this   section  be  allowed  in  an amount which will reduce the tax payable to   less than the applicable  minimum  tax  fixed  by  section  one  hundred   eighty-three  of this article. If, however, the amount of credit allowed   under this section for any taxable year reduces the tax to such  amount,   any  amount  of credit not thus deductible in such taxable year shall be   treated as  an  overpayment  of  tax  to  be  credited  or  refunded  in   accordance with the provisions of section ten hundred eighty-six of this   chapter.  Provided, however, the provisions of subsection (c) of section   ten hundred eighty-eight of this chapter  notwithstanding,  no  interest   shall be paid thereon.
NY Tax L § 187-I (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 187-I - Environmental Remediation Insurance Credit.

§  187-i.  Environmental remediation insurance credit. 1. Allowance of   credit. A taxpayer shall be allowed a credit, to be computed as provided   in section twenty-three of this chapter, against the  taxes  imposed  by   sections  one  hundred  eighty-three and one hundred eighty-four of this   article. Provided, however, that the amount  of  such  credit  allowable   against  the  tax  imposed  by  section  one hundred eighty-four of this   article shall be the excess of the amount of such credit over the amount   of any credit allowed by this section against the tax imposed by section   one hundred eighty-three of this article.2. Application of credit. In no event  shall  the  credit  under  this   section  be  allowed  in  an amount which will reduce the tax payable to   less than the applicable  minimum  tax  fixed  by  section  one  hundred   eighty-three  of  this  article.  If,  however,  the  amount  of  credit   allowable under this section for any taxable year  reduces  the  tax  to   such  amount,  any  amount of credit not deductible in such taxable year   shall be treated as an overpayment of tax to be refunded  in  accordance   with  the provisions of section one thousand eighty-six of this chapter.   Provided, however, the provisions  of  subsection  (c)  of  section  one   thousand eighty-eight of this chapter notwithstanding, no interest shall   be paid thereon.
NY Tax L § 187-N (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 187-N - Security Training Tax Credit.

* §  187-n.  Security  training  tax credit. 1. Allowance of credit. A   taxpayer shall be allowed a  credit,  to  be  computed  as  provided  in   section  twenty-six  of  this  chapter,  against the tax imposed by this   article.2. Application of credit. In no event  shall  the  credit  under  this   section  be  allowed  in  an amount which will reduce the tax payable to   less than the applicable  minimum  tax  fixed  by  section  one  hundred   eighty-three  of  this  article.  If,  however,  the  amount  of  credit   allowable under this section for any taxable year  reduces  the  tax  to   such  amount,  any  amount of credit not deductible in such taxable year   shall be treated as an overpayment of tax to be refunded  in  accordance   with  the provisions of section one thousand eighty-six of this chapter.   Provided, however, the provisions  of  subsection  (c)  of  section  one   thousand eighty-eight of this chapter notwithstanding, no interest shall   be paid thereon.* NB There are 2 § 187-n's