reglab/housing_qa huggingface dataset:
NY Tax L § 1449-BBB (2021)
2021 New York Laws TAX - Tax Article 31-E - Tax on Real Estate Transfers in the County of Nassau 1449-BBB - Imposition of Tax.

§ 1449-bbb. Imposition of tax. Notwithstanding any other provisions of   law  to  the  contrary,  the  county of Nassau, acting through its local   legislative body, is hereby authorized and empowered to adopt and  amend   local  laws  imposing  in  such  county a tax on each conveyance of real   property or interest therein when the consideration exceeds five hundred   dollars, at the rate of five dollars for each five  hundred  dollars  or   fractional part thereof.  The authority of the county to adopt and amend   local  laws  imposing  the  tax  authorized  by  this  section  and  the   imposition of  all  taxes  pursuant  thereto  shall  expire  on  January   thirty-first,  two  thousand  one.    Such  local  law  may apply to any   conveyance occurring on or after the date designated by such legislative   body, 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 § 1449-CCC (2021)
2021 New York Laws TAX - Tax Article 31-E - Tax on Real Estate Transfers in the County of Nassau 1449-CCC - Payment of Tax.

§  1449-ccc.  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. 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 return, for purposes of the real estate   transfer tax imposed pursuant to this article, shall be a  photocopy  or   carbon  copy of the real estate transfer tax return required to be filed   pursuant to section fourteen hundred nine of  this  chapter.    However,   when  an  apportionment  is  required  to  be  made  pursuant to section   fourteen hundred forty-nine-mmm of this  article,  a  supplemental  form   shall also be required to be filed. The real estate transfer tax returns   and  supplemental  forms  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   provided in this section.
NY Tax L § 1449-DDD (2021)
2021 New York Laws TAX - Tax Article 31-E - Tax on Real Estate Transfers in the County of Nassau 1449-DDD - Liability for Tax.

§  1449-ddd. Liability for tax.  1. The real estate transfer tax shall   be paid by the grantor. If the grantor has failed to pay the tax imposed   pursuant to this article or if the grantor is exempt from such tax,  the   grantee  shall  have  the duty to pay the tax. Where the grantee has the   duty to pay the tax because the grantor has  failed  to  pay,  such  tax   shall be the joint and several liability of the grantor and the grantee.2. For the purpose of the proper administration of this article and to   prevent  evasion of the tax hereby authorized, 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.
NY Tax L § 1449-EEE (2021)
2021 New York Laws TAX - Tax Article 31-E - Tax on Real Estate Transfers in the County of Nassau 1449-EEE - Exemptions.

§  1449-eee. Exemptions. 1. The following shall be exempt from payment of the real estate transfer tax:  (a) The state of New York, or any of its agencies,  instrumentalities, political  subdivisions,  or  public  corporations  (including  a public corporation created pursuant to agreement or compact with another  state or the Dominion of Canada).  (b)  The  United  Nations, the United States of America and any of its agencies and instrumentalities.   The exemption of  such  governmental  bodies  or  persons  shall  not, however, relieve a grantee from them of liability for the tax.   2. The tax shall not apply to any of the following conveyances:  (a)  Conveyances  to the United Nations, the United States of America, the state of New York, or any of their  instrumentalities,  agencies  or political  subdivisions  (or  any public corporation, including a public corporation created pursuant to agreement or compact with another  state or the Dominion of Canada);  (b)  Conveyances  which  are  or  were  used to secure a debt or other obligation;  (c) Conveyances  which,  without  additional  consideration,  confirm, correct, modify or supplement a prior conveyance;  (d)  Conveyances  of real property without consideration and otherwise than in connection with a sale, including conveyances  conveying  realty as bona fide gifts;  (e) Conveyances given in connection with a tax sale;  (f)  Conveyances  to  effectuate  a mere change of identity or form of ownership or  organization  where  there  is  no  change  in  beneficial ownership,  other  than conveyances to a cooperative housing corporation of the real property comprising the cooperative dwelling or dwellings;  (g) Conveyances which consist of a deed of partition;  (h) Conveyances given pursuant to the federal bankruptcy act; and  (i) Conveyances of real property which consist of the execution  of  a contract  to  sell  real  property  without the use or occupancy of such property or the granting of an option to purchase real property  without the use or occupancy of such property.
NY Tax L § 1449-FFF (2021)
2021 New York Laws TAX - Tax Article 31-E - Tax on Real Estate Transfers in the County of Nassau 1449-FFF - Credit.

§  1449-fff.  Credit.  A grantor shall be allowed a credit against the   tax due on a conveyance of real property to the extent tax was  paid  by   such  grantor  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 grantor.   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 grantor on   the date of the subsequent conveyance (and which such grantor  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 § 1449-HHH (2021)
2021 New York Laws TAX - Tax Article 31-E - Tax on Real Estate Transfers in the County of Nassau 1449-HHH - Designation of Agents.

§  1449-hhh.  Designation  of  agents.  The treasurer is authorized to   designate the recording officer to act as  its  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  its   agent  subject  to  such terms and conditions as it shall prescribe. The   real estate transfer tax shall be paid to  such  agent  as  provided  in   section fourteen hundred forty-nine-ccc of this article.
NY Tax L § 1449-III (2021)
2021 New York Laws TAX - Tax Article 31-E - Tax on Real Estate Transfers in the County of Nassau 1449-III - Liability of Recording Officer.

§  1449-iii. 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 shall collect so long as he 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 § 1449-JJJ (2021)
2021 New York Laws TAX - Tax Article 31-E - Tax on Real Estate Transfers in the County of Nassau 1449-JJJ - Refunds.

§  1449-jjj.  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, it may cause such moneys to be   refunded pursuant to  such  rules  and  regulations  it  may  prescribe,   provided  any  application  for  such refund is filed with the treasurer   within two years from the date the  erroneous  payment  was  made.  When   making  any  findings  or determinations the treasurer may rely upon any   findings or  determinations  of  the  commissioner  and  any  rules  and   regulations promulgated pursuant to article thirty-one of this chapter.
NY Tax L § 1449-KKK (2021)
2021 New York Laws TAX - Tax Article 31-E - Tax on Real Estate Transfers in the County of Nassau 1449-KKK - Deposit and Disposition of Revenue.

§ 1449-kkk. Deposit and disposition of revenue. All taxes collected or   received  by  the  treasurer  or  his  duly  authorized  agent under the   provisions of the local law enacted pursuant to this  article  shall  be   deposited  in  accordance  with provisions of a local law adopted by the   legislative body of the county of Nassau which local law shall designate   proper officers to be responsible for deposit of  revenue  collected  or   received  under this article. Such local law shall also provide that any   officer designated to collect, receive, or deposit  such  revenue  shall   maintain  a system of accounts showing the revenue collected or received   from the tax imposed pursuant to this article. Such local law shall also   provide that all revenue derived from the imposition of such  tax  shall   be  deposited  into  the  general fund of the county of Nassau and shall   only be appropriated by the county legislature of the county  of  Nassau   for the payment of debt service.
NY Tax L § 1449-LLL (2021)
2021 New York Laws TAX - Tax Article 31-E - Tax on Real Estate Transfers in the County of Nassau 1449-LLL - Judicial Review.

§  1449-lll. Judicial review. 1. Any final determination of the amount   of any tax payable under section fourteen hundred forty-nine-ccc 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 superintendent of   financial services of this state 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.3.  In  any  proceedings instituted pursuant to this article the rules   and regulations of the commissioner shall be applied where applicable.
NY Tax L § 1449-MMM (2021)
2021 New York Laws TAX - Tax Article 31-E - Tax on Real Estate Transfers in the County of Nassau 1449-MMM - Apportionment.

§  1449-mmm.  Apportionment.  The local law adopted by the legislative   body of the county of Nassau 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 county of Nassau.
NY Tax L § 1449-NNN (2021)
2021 New York Laws TAX - Tax Article 31-E - Tax on Real Estate Transfers in the County of Nassau 1449-NNN - Miscellaneous.

§  1449-nnn.  Miscellaneous.  The local law adopted by the legislative   body of the county of Nassau 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-OOO (2021)
2021 New York Laws TAX - Tax Article 31-E - Tax on Real Estate Transfers in the County of Nassau 1449-OOO - Returns to Be Secret.

§  1449-ooo. 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 Nassau 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-PPP (2021)
2021 New York Laws TAX - Tax Article 31-E - Tax on Real Estate Transfers in the County of Nassau 1449-PPP - Foreclosure Proceedings.

§  1449-ppp. 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 § 1449-BBBB (2021)
2021 New York Laws TAX - Tax Article 31-F - Tax on Real Estate Transfers in the Town of Warwick 1449-BBBB - Imposition of Tax.

* § 1449-bbbb. Imposition of tax. Notwithstanding any other provisions   of  law  to  the  contrary, the town of Warwick, acting through its town   board, is hereby authorized and empowered to adopt a local law  imposing   in  such  town  a  tax  on  each conveyance of real property or interest   therein where the consideration exceeds five  hundred  dollars,  at  the   rate  of  three-quarters  of  one  percent of the consideration for such   conveyance. 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. Notwithstanding   the foregoing, prior to adoption  of  such  local  law,  the  town  must   establish a community preservation fund pursuant to section sixty-four-g   of  the town 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 town board, 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.* NB Repealed December 31, 2050
NY Tax L § 1449-CCCC (2021)
2021 New York Laws TAX - Tax Article 31-F - Tax on Real Estate Transfers in the Town of Warwick 1449-CCCC - Payment of Tax.

* § 1449-cccc. 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. Said 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.* NB Repealed December 31, 2050
NY Tax L § 1449-DDDD (2021)
2021 New York Laws TAX - Tax Article 31-F - Tax on Real Estate Transfers in the Town of Warwick 1449-DDDD - Liability for Tax.

* §  1449-dddd.  Liability  for  tax.  1. The real estate transfer tax   shall be paid by the grantee. If the grantee has failed to pay  the  tax   imposed  pursuant  to this article or if the grantee is exempt from such   tax, the grantor shall have the duty to pay the tax. Where  the  grantor   has  the  duty  to pay the tax because the grantee has failed to pay the   tax, such tax shall be the joint and several liability  of  the  grantee   and the grantor.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.* NB Repealed December 31, 2050
NY Tax L § 1449-FFFF (2021)
2021 New York Laws TAX - Tax Article 31-F - Tax on Real Estate Transfers in the Town of Warwick 1449-FFFF - Credit.

* § 1449-ffff. Credit. A grantee shall be allowed a credit against the   tax  due  on a conveyance of real property to the extent tax was paid by   such grantee 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  grantee.   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  grantor  on   the  date  of the subsequent conveyance (and which such grantor 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.* NB Repealed December 31, 2050