reglab/housing_qa huggingface dataset:
NY Tax L § 1449-NNNNN (2021)
2021 New York Laws TAX - Tax Article 31-G - Tax on Real Estate Transfers in the County of Tompkins 1449-NNNNN - Miscellaneous.

§  1449-nnnnn. Miscellaneous. The local law adopted by the legislative   body of the county of Tompkins may contain such other provisions as such   legislative body 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 § 1449-OOOOO (2021)
2021 New York Laws TAX - Tax Article 31-G - Tax on Real Estate Transfers in the County of Tompkins 1449-OOOOO - Returns to Be Secret.

§  1449-ooooo.  Returns  to  be  secret.  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 of   Tompkins or any  person  engaged  or  retained  by  such  county  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. 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 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 an officer or employee of such county 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  herein  shall  be construed to prohibit the delivery to a   grantor or grantee of an instrument effecting a conveyance or  the  duly   authorized representative of a grantor or grantee 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 of the return of any taxpayer who   shall bring action to set aside or review the tax based thereon.4. Any officer or employee of such county who willfully  violates  the   provisions  of  this  section  shall  be  dismissed  from  office and be   incapable of holding any public office in this state  for  a  period  of   five years thereafter.
NY Tax L § 1449-PPPPP (2021)
2021 New York Laws TAX - Tax Article 31-G - Tax on Real Estate Transfers in the County of Tompkins 1449-PPPPP - Foreclosure Proceedings.

§  1449-ppppp.  Foreclosure proceedings. Where the conveyance consists   of a transfer of property made as a result of an order of the court in a   foreclosure proceeding ordering the sale of such property,  the  referee   or  sheriff  effectuating  such  transfer  shall  not  be liable for any   interest or penalties that are authorized pursuant to  this  article  or   article thirty-seven of this chapter.
NY Tax L § 1501 (2021)
2021 New York Laws TAX - Tax Article 33 - Franchise Taxes on Insurance Corporations 1501 - Imposition of Tax.

§  1501.  Imposition  of tax. (a) Every domestic insurance corporation and every foreign or alien insurance corporation, for the  privilege  of exercising  its  corporate  franchise,  or  of  doing  business,  or  of employing capital, or of owning or leasing property in this state  in  a corporate  or  organized  capacity,  or of maintaining an office in this state, for all or any part of  its  taxable  year,  except  corporations specified  in  subdivision  (a) of section fifteen hundred twelve, shall annually pay a franchise tax which shall  be  computed  as  provided  in section fifteen hundred two.  (b)  Every life insurance corporation which shall obtain a certificate of authority to transact business in this state or  a  renewal  of  such certificate  from  the  superintendent of financial services shall, upon the expiration of such certificate for any cause or upon its ceasing  to transact  new  business  in  this  state, continue to pay a tax upon its business remaining in force in this state as provided in section fifteen hundred two.
NY Tax L § 1502 (2021)
2021 New York Laws TAX - Tax Article 33 - Franchise Taxes on Insurance Corporations 1502 - Computation of Tax.

§  1502. Computation of tax. (a) The tax imposed under section fifteen hundred one shall be the greatest of:  (1) for taxable years beginning before July first, two thousand,  nine percent  of  the  taxpayer's  entire  net  income,  or  portion  thereof allocated within this state, for the  taxable  year,  or  part  thereof, except that for taxable years beginning prior to January first, nineteen hundred  seventy-eight,  the rate shall be four and five-tenths percent; for taxable years beginning  after  June  thirtieth,  two  thousand  and before  July  first, two thousand one, eight and one-half percent of the taxpayer's entire net income, or portion thereof allocated  within  this state,  for  the  taxable  year,  or  part  thereof;  for  taxable years beginning after June thirtieth, two thousand one and before July  first, two  thousand two, eight percent of the taxpayer's entire net income, or portion thereof allocated within this state, for the  taxable  year,  or part  thereof;  for  taxable  years  beginning after June thirtieth, two thousand two and before January first, two  thousand  seven,  seven  and one-half percent of the taxpayer's entire net income, or portion thereof allocated  within this state, for the taxable year, or part thereof; and for taxable years beginning on or  after  January  first,  two  thousand seven,  seven and one-tenth percent of the taxpayer's entire net income, or portion thereof allocated within this state, for the taxable year, or part thereof; or  (2) one and six-tenths mills for each dollar of the  taypayer's  total business  and  investment  capital  allocated  within this state for the taxable year, or part thereof, except that for taxable  years  beginning prior  to  January first, nineteen hundred seventy-eight, the rate shall be eight-tenths mills; or  (3) nine percent on thirty percent of the taxpayer's entire net income plus salaries and other compensation paid to the taxpayer's  elected  or appointed  officers  and  to  every stockholder owning in excess of five percent of its issued capital stock minus fifteen thousand  dollars  and any net loss for the reported year, or the portion of such sum allocated within  the state as hereinafter provided, except that for taxable years beginning prior to January first, nineteen  hundred  seventy-eight,  the rate shall be four and five-tenths percent rather than nine percent; or  (4) two hundred fifty dollars; plus  (b)  eight-tenths  of  a  mill  for  each dollar of the portion of the taxpayer's subsidiary capital allocated within the state for the taxable year, or part thereof, except that for taxable years beginning prior  to January  first,  nineteen  hundred  seventy-eight,  the  rate  shall  be four-tenths of a mill.
NY Tax L § 1502-A (2021)
2021 New York Laws TAX - Tax Article 33 - Franchise Taxes on Insurance Corporations 1502-A - Tax on Non-Life Insurance Corporations.

§ 1502-a.  Tax  on non-life insurance corporations. In lieu of the tax   imposed by section fifteen hundred one of this article,  every  domestic   insurance  corporation,  every  foreign  insurance corporation and every   alien insurance corporation, other than  such  corporations  transacting   the  business  of life insurance, (1) authorized to transact business in   this state under a certificate of authority from the  superintendent  of   financial  services,  (2)  that  is a risk retention group as defined in   subsection (n)  of  section  five  thousand  nine  hundred  two  of  the   insurance law, or (3) that is a health maintenance organization required   to  obtain  a  certificate  of authority under article forty-four of the   public health law, shall, for  the  privilege  of  exercising  corporate   franchises  or  for  carrying  on  business  in a corporate or organized   capacity within this state, and in addition to any other  taxes  imposed   for  such privilege, pay a tax on all gross direct premiums, less return   premiums thereon, written on risks located or resident  in  this  state.   The  tax  imposed  by  this  section shall be computed in the manner set   forth in subdivision (a) of section fifteen hundred ten of this  article   as  such  subdivision  applied to taxable years beginning before January   first, two thousand three, except that the rate of tax imposed  by  this   section  shall  be  one and seventy-five hundredths percent on all gross   direct premiums, less return premiums thereon, for accident  and  health   insurance   contracts,   including  contracts  with  health  maintenance   organizations for health services, and two percent  on  all  other  such   premiums.  All  the  other  provisions in section fifteen hundred ten of   this article as amended from time to time, other than subdivision (b) of   such section, shall apply to the tax imposed  by  this  section.  In  no   event  shall the tax imposed under this section be less than two hundred   fifty dollars.
NY Tax L § 1516 (2021)
2021 New York Laws TAX - Tax Article 33 - Franchise Taxes on Insurance Corporations 1516 - Payment of Tax.

§  1516.  Payment  of  tax.  (a) To the extent the tax imposed by this article shall not have been previously paid pursuant to section  fifteen hundred fourteen,  (1) each such tax, or the balance thereof, shall be payable to the tax commission  in  full at the time the taxpayer's return is required to be filed, and  (2) each such tax, or the balance thereof,  imposed  on  any  taxpayer which  ceased  to  exercise  its  franchise  or to be subject to the tax imposed by this article shall be payable to the tax  commission  at  the time  the  return  is  required to be filed, provided each such tax of a domestic corporation which continues to possess its franchise  shall  be subject  to adjustment as the circumstances may require; all other taxes of any such taxpayer, which pursuant to the foregoing provisions of this subdivision would otherwise be  payable  subsequent  to  the  time  such return  is  required  to be filed, shall nevertheless be payable at such time.  (b) If the taxpayer, within the time prescribed by subdivision (c)  of section  fifteen  hundred  fifteen,  shall have applied for an automatic extension of time to file its annual return and shall have paid  to  the commissioner  of  taxation  and  finance  on  or  before  the  date such application is filed an amount properly estimated as  provided  by  said subdivision,  the  only  amount  payable in addition to the tax shall be interest at the underpayment rate set by the  commissioner  pursuant  to subsection (e) of section one thousand ninety-six or, if no rate is set, at  the  rate of six percent per annum upon the amount by which the tax, or portion thereof payable on or before the date the return was required to be filed, exceeds the  amount  so  paid.  For  the  purposes  of  the preceding sentence,  (1)  an  amount  so  paid  shall be deemed properly estimated if it is either  (i)  not  less  than  ninety  percent  of  the  tax  as  finally determined, or (ii) not less than the tax shown on the taxpayer's return for  the  preceding  taxable  year, if such preceding year was a taxable year of twelve months; and  (2) the time when a return is required to be filed shall be determined without regard to any extension of time for filing such return.  (c) The tax commission may grant a reasonable extension  of  time  for payment  of  any tax imposed by this article under such conditions as it deems just and proper.
NY Tax L § 1517 (2021)
2021 New York Laws TAX - Tax Article 33 - Franchise Taxes on Insurance Corporations 1517 - Deposit and Disposition of Revenue.

§  1517.  Deposit  and disposition of revenue. All taxes, interest and   penalties collected or received by the tax commission under this article   shall be deposited and disposed of pursuant to the provisions of section   one hundred seventy-one-a of this chapter.
NY Tax L § 1519 (2021)
2021 New York Laws TAX - Tax Article 33 - Franchise Taxes on Insurance Corporations 1519 - Procedural Provisions.

§  1519. Procedural provisions. The provisions of article twenty-seven   of this chapter shall apply to the provisions of  this  article  in  the   same  manner  and  with  the same force and effect as if the language of   such article twenty-seven  had  been  incorporated  in  full  into  this   article and had expressly referred to the tax under this article, except   to  the  extent  that  any  such provision is either inconsistent with a   provision of this article or is not relevant to this article.
NY Tax L § 1551 (2021)
2021 New York Laws TAX - Tax Article 33-A - Tax on Independently Procured Insurance 1551 - Imposition of Tax.

§ 1551. Imposition of tax. There is hereby imposed on any person whose   home  state  is New York and who purchases or renews a taxable insurance   contract from an insurer not authorized to  transact  business  in  this   state  under  a  certificate  of  authority  from  the superintendent of   financial services a tax at the rate of three and six-tenths percent  of   the  premiums  paid  or  to  be  paid,  less  returns  thereon, for such   insurance. Nothing in this article modifies or abrogates  any  provision   of the insurance law.
NY Tax L § 1552 (2021)
2021 New York Laws TAX - Tax Article 33-A - Tax on Independently Procured Insurance 1552 - Allocation.

§  1552. Allocation. Where the taxable insurance contract covers risks   located  or  resident  both  within  and  without  this  state  and  the   taxpayer's home state is New York, one hundred percent of premiums shall   be allocable to this state.
NY Tax L § 1553 (2021)
2021 New York Laws TAX - Tax Article 33-A - Tax on Independently Procured Insurance 1553 - Exemptions.

§ 1553. Exemptions. This article shall not apply to:  (a)  the  government  of  the  United  States  or  any instrumentality thereof;  (b) the state of New York or any political subdivision, as  such  term is  defined  for  purposes  of section one hundred three of the internal revenue code, thereof;  (c) the United Nations or  any  other  international  organization  of which the United States is a member;  (d) any foreign government;  (e)  any  taxable  insurance  contract  procured  through  a  New York licensed excess line broker in accordance with section two thousand  one hundred eighteen of the insurance law; and  (f)   any   taxable  insurance  contract  of  the  type  described  in subsections (b), (c)  and  (d)  of  section  two  thousand  one  hundred seventeen of the insurance law.
NY Tax L § 1554 (2021)
2021 New York Laws TAX - Tax Article 33-A - Tax on Independently Procured Insurance 1554 - Returns and Payment.

§ 1554. Returns and payment. (a) Every person shall file a return with the  commissioner  of  taxation and finance, in a form prescribed by the commissioner of taxation and finance, within sixty days of  the  end  of the  calendar  quarter  during  which  a taxable insurance contract took effect or was renewed. Such return shall set forth such  information  as the commissioner of taxation and finance may prescribe. The commissioner of  taxation  and  finance  may grant a reasonable extension of time for filing such returns.  (b)  Every  return  filed  by  a  corporation,  partnership,   limited liability   company   or   association  shall  have  annexed  thereto  a certification made by any person duly authorized so to act on behalf  of such  corporation, partnership, limited liability company or association that the statements  contained  therein  are  true.  The  fact  that  an individual's  name  is  signed on a certification of the return shall be prima facie evidence that such individual  is  authorized  to  sign  and certify  the  return  on behalf of the corporation, partnership, limited liability company or association.   Blank  forms  of  returns  shall  be furnished  by  the commissioner of taxation and finance, on application, but failure to secure such a form shall not release any person from  the obligation of making any return required by this article.  (c)  An  action  may be brought at any time by the attorney general at the instance of the commissioner of taxation and finance, in the name of the state, to compel the filing of returns due under this article.  (d) The tax shall be payable  to  the  commissioner  of  taxation  and finance in full at the time that the return is required to be filed. The commissioner of taxation and finance may grant a reasonable extension of time for payment of tax under such terms and conditions as he deems just and proper.
NY Tax L § 1556 (2021)
2021 New York Laws TAX - Tax Article 33-A - Tax on Independently Procured Insurance 1556 - Procedural Provisions.

§  1556. Procedural provisions. The provisions of article twenty-seven   of this chapter shall apply to the provisions of  this  article  in  the   same  manner  and  with  the same force and effect as if the language of   such article twenty-seven  had  been  incorporated  in  full  into  this   article and had expressly referred to the tax under this article, except   to  the  extent  that  any  such provision is either inconsistent with a   provision of this article or is not relevant to this article.
NY Tax L § 1557 (2021)
2021 New York Laws TAX - Tax Article 33-A - Tax on Independently Procured Insurance 1557 - Deposit and Disposition of Revenue.

§  1557.  Deposit  and disposition of revenue. All taxes, interest and   penalties collected or received by  the  commissioner  of  taxation  and   finance  under  this article shall be deposited and disposed of pursuant   to the provisions of section one hundred seventy-one-a of this chapter.
NY Tax L § 1561 (2021)
2021 New York Laws TAX - Tax Article 33-B - Tax on Real Estate Tranfers in Towns 1561 - Imposition of Tax.

§ 1561. Imposition of tax. Notwithstanding any other provisions of law   to  the contrary, any designated community, acting through its governing   body, is hereby authorized and empowered to adopt a local  law  imposing   in  such  designated community a tax on each conveyance of real property   or  interest  therein  where  the  consideration  exceeds  five  hundred   dollars,  at  a  rate of up to two percent of the consideration for such   conveyance; any such local law shall fix the rate of such tax. Provided,   however, any such local law imposing, repealing or reimposing  such  tax   shall   be  subject  to  a  mandatory  referendum  pursuant  to  section   twenty-three of the municipal home rule law. Such local law  shall  only   be  submitted  for  the  approval  of the electors at a November general   election. In addition to the filings required pursuant to article  three   of  the  municipal  home rule law, the local law shall be filed with the   commissioner within  twenty  days  of  its  approval  by  the  electors.   Notwithstanding  the foregoing, prior to adoption of such local law, the   designated  community  must  establish  a  community  preservation  fund   pursuant  to  section  six-s of the general municipal law. Revenues from   such tax shall be deposited in such fund and may be used solely for  the   purposes  of  such  fund.  Such  local law shall apply to any conveyance   occurring on or after the first day of a month to be designated by  such   governing body, which is not less than sixty days after the enactment of   such local law, but shall not apply to conveyances made on or after such   date  pursuant  to  binding written contracts entered into prior to such   date, provided that the date of execution of such contract is  confirmed   by  independent  evidence such as the recording of the contract, payment   of a deposit or other facts  and  circumstances  as  determined  by  the   treasurer.
NY Tax L § 1562 (2021)
2021 New York Laws TAX - Tax Article 33-B - Tax on Real Estate Tranfers in Towns 1562 - Payment of Tax.

§  1562.  Payment  of  tax.  1.  The  real estate transfer tax imposed   pursuant to this article shall be paid to the treasurer or the recording   officer acting as the agent of the treasurer upon  designation  as  such   agent  by  the treasurer. Such tax shall be paid at the same time as the   real estate transfer tax imposed by article thirty-one of  this  chapter   is  required  to  be  paid.  Such  treasurer  or recording officer shall   endorse upon each deed or instrument effecting a  conveyance  a  receipt   for the amount of the tax so paid.2.  A  return  shall  be  required  to be filed with such treasurer or   recording officer for purposes of the real estate transfer  tax  imposed   pursuant  to this article at the same time as a return is required to be   filed for purposes of the real estate transfer tax  imposed  by  article   thirty-one  of  this  chapter. The treasurer shall prescribe the form of   return, the information which it shall contain,  and  the  documentation   that  shall  accompany  the  return. Such form shall be identical to the   real estate transfer tax return required to be filed pursuant to section   fourteen hundred nine of this chapter, except that the  treasurer  shall   adapt  said  form  to  reflect  the  provisions in this chapter that are   inconsistent, different, or in addition to  the  provisions  of  article   thirty-one  of  this  chapter.  The  real  estate  transfer  tax returns   required to be filed pursuant to this section  shall  be  preserved  for   three  years  and  thereafter  until such treasurer or recording officer   orders them to be destroyed.3. The recording officer shall not record an  instrument  effecting  a   conveyance unless the return required by this section has been filed and   the  tax  imposed  pursuant  to  this  article  shall  have been paid as   required in this section.
NY Tax L § 1563 (2021)
2021 New York Laws TAX - Tax Article 33-B - Tax on Real Estate Tranfers in Towns 1563 - Liability for Tax.

§  1563.  Liability  for tax. 1. The real estate transfer tax shall be   paid by the buyer.2. For the purpose of the proper administration of this article and to   prevent evasion of the tax hereby imposed, it shall be presumed that all   conveyances are taxable. Where the consideration includes property other   than money, it shall be presumed that  the  consideration  is  the  fair   market   value   of   the  real  property  or  interest  therein.  These   presumptions shall prevail until the contrary is proven, and the  burden   of proving the contrary shall be on the person liable for payment of the   tax.