reglab/housing_qa huggingface dataset:
NY Tax L § 275-A (2021)
2021 New York Laws TAX - Tax Article 12 - Tax on Transfers of Stock and Other Corporate Certificates 275-A - Registration; Penalty for Failure.

§ 275-a.  Registration;  penalty  for  failure.  Every  person  acting   individually or as a trustee, firm, company, association or  corporation   engaged  in  whole  or  in  part  in the making or negotiating of sales,   agreements to sell, deliveries or transfers of  shares  or  certificates   taxable  under  this  article,  or  conducting  or  transacting  a stock   brokerage business, and every corporation, stock association, company or   trustee which shall maintain a principal office  or  place  of  business   within  the  state  or  which  shall keep or cause to be kept within the   state of New York a place for the sale,  transfer  or  delivery  of  its   stock,  or other certificates included within this article, shall within   ten days after the amendment to this section shall take effect if such a   certificate shall  not  have  been  theretofore  filed  with  the  state   comptroller, or within ten days after engaging in such business or after   establishing  such  principal office or place of business, or such place   for the sale or transfer of its certificates, as the case may  be,  file   in the office of the tax commission a certificate setting forth the name   under  which such business is, or is to be, conducted or transacted, and   the true or real full name or names of the person or persons  conducting   or  transacting  the  same, with the post office address or addresses of   said person or persons, unless the party so certifying be a  corporation   or  trustee, in which event it shall set forth its said principal office   or place of business and when and where incorporated or organized.  Said   certificate  shall  be  executed  and duly acknowledged by the person or   persons so conducting or intending to conduct said business  or  by  the   president or secretary of the corporation as the case may be.In  the  event of a change in the persons composing such firm, company   or association or of the persons acting  as  such  trustees  or  of  the   address  of  any such person, firm, company, association, corporation or   trustees, or termination  of  such  business  or  relationship,  a  like   certificate  setting  forth  the  facts  with  respect to such change or   termination shall within ten days thereafter be filed in the  office  of   the tax commission.Any  such  person  acting individually or as a trustee, firm, company,   association or corporation who shall fail to comply with the  provisions   of  this  section  shall be guilty of a misdemeanor, and upon conviction   thereof shall pay a fine of not less than one hundred dollars  nor  more   than  five hundred dollars or be imprisoned for not more than six months   or by both such fine and imprisonment, in the discretion of the court.
NY Tax L § 277 (2021)
2021 New York Laws TAX - Tax Article 12 - Tax on Transfers of Stock and Other Corporate Certificates 277 - Penalties; How Recovered.

§  277.    Penalties;  how  recovered.    Any  person,  firm, company,   association or corporation,  or  business  conducted  by  a  trustee  or   trustees that shall violate any of the provisions of section two hundred   seventy,   section   two   hundred  seventy-a  or  section  two  hundred   seventy-two of this chapter shall, in addition to  the  other  penalties   provided  for in this article, be subject to a penalty of one dollar for   each and every share of stock or of other interest  taxable  under  this   article so sold or transferred, or transferred or entered upon the books   of  the corporation or trustees, as the case may be, without the payment   of the tax by this  article  imposed  thereon.    Such  penalty  may  be   compromised  by the tax commission.  Any person who shall violate any of   the other provisions of this article shall, in  addition  to  the  other   penalties  provided for in this article, be subject to a penalty of five   hundred dollars for each and every such violation.The attorney-general at the instance of the tax commission shall bring   an action in its name as such tax commission in any court  of  competent   jurisdiction  for  the  recovery of any penalty imposed by this section.   All moneys collected as penalties shall be paid into the stock  transfer   tax  fund.    In  an action against a corporation or trustees, or its or   their transfer agent to recover a penalty because of the transfer  of  a   certificate,  upon  the  books or records of the corporation or trustees   without requiring the payment of the tax by this  article  imposed,  the   failure  of  the corporation or trustees or its or their transfer agent,   on  the  demand  of  the  tax  commission   or   its   duly   authorized   representative,  to  produce the surrendered certificate or memoranda of   sale  with  the  required  stamps  and  any  declaration  prescribed  by   paragraph  (c)  of  subdivision  one of section two hundred seventy-a of   this chapter, if required, attached, shall constitute prima facie  proof   of  the  nonpayment  of the taxes imposed by section two hundred seventy   and section two hundred seventy-a of this chapter.
NY Tax L § 278 (2021)
2021 New York Laws TAX - Tax Article 12 - Tax on Transfers of Stock and Other Corporate Certificates 278 - Effect of Failure to Pay Tax.

§  278.    Effect  of failure to pay tax.  No transfer of certificates   taxable under this article made after June first, nineteen  hundred  and   five,  on  which  a tax is imposed by this article, and which tax is not   paid at the time of such transfer shall be made the basis of any  action   or  legal  proceedings, nor, except in a proceeding under articles ten-c   and twenty-six of this  chapter,  shall  proof  thereof  be  offered  or   received in evidence in any court in this state.
NY Tax L § 279 (2021)
2021 New York Laws TAX - Tax Article 12 - Tax on Transfers of Stock and Other Corporate Certificates 279 - Application of Taxes.

§  279.    Application of taxes.  The taxes imposed under this article   and the revenues thereof,  after  the  deduction  of  refunds  of  taxes   erroneously  paid,  shall  be  paid by the tax commission into the stock   transfer tax fund to the credit of  the  commissioner  of  taxation  and   finance.
NY Tax L § 279-A (2021)
2021 New York Laws TAX - Tax Article 12 - Tax on Transfers of Stock and Other Corporate Certificates 279-A - Determination of Tax.

§  279-a.  Determination  of  tax.  If any person fails to pay any tax   required by this article, the commissioner of taxation and finance shall   determine the amount of tax due at any time within five years after  the   tax  became  payable and shall give written notice of such determination   to the person or persons liable therefor.   Notwithstanding any  of  the   foregoing  provisions  of  this section, where, before the expiration of   the time prescribed in this section for the determination of  tax,  both   the commissioner of taxation and finance and the taxpayer have consented   in  writing  to  its  determination  after  such  time,  the  tax may be   determined at any time prior to the  expiration  of  the  period  agreed   upon. The period so agreed upon may be extended by subsequent agreements   in  writing  made  before the expiration of the period previously agreed   upon. Such a determination shall finally and  irrevocably  fix  the  tax   unless  the  person against whom it is assessed shall within thirty days   after the mailing of notice of such determination petition the  division   of  tax  appeals  for  a hearing. After such hearing the division of tax   appeals  shall  give  written  notice  of  the  determination   of   the   administrative law judge to the person against whom the tax was assessed   and  to the commissioner of taxation and finance. Such determination may   be reviewed by the tax appeals tribunal as provided in article forty  of   this  chapter.  The decision of the tax appeals tribunal may be reviewed   as provided in section two thousand sixteen  of  this  chapter  but  the   proceeding  may  not be commenced unless the amount of tax stated in the   determination with penalties thereon, if  any,  shall  have  first  been   deposited   with  the  commissioner  of  taxation  and  finance  and  an   undertaking filed with him in such amount and with such  sureties  as  a   justice  of  the  supreme  court shall approve to the effect that if the   proceeding be dismissed or the determination  confirmed  the  petitioner   will  pay  all  costs  and  charges  which may accrue against him in the   prosecution of the proceeding or at the option of  the  petitioner  such   undertaking  may  be  in  a  sum sufficient to cover the tax, penalties,   costs and charges aforesaid in which event the petitioner shall  not  be   required  to  pay such tax and penalties as a condition precedent to the   commencement of the proceeding. The remedy provided by this section  for   a  review  of  the  decision  of  the  tax appeals tribunal shall be the   exclusive remedy available to judicially  determine  the  liability  for   taxes under this article.
NY Tax L § 279-B (2021)
2021 New York Laws TAX - Tax Article 12 - Tax on Transfers of Stock and Other Corporate Certificates 279-B - Warrant for the Collection of Taxes.

§  279-b.    Warrant for the collection of taxes.  Whenever any person   shall fail to pay any tax he is required to pay under the provisions  of   this  article, the tax commission may issue a warrant under its official   seal, directed to the sheriff of any county of the state, commanding him   to levy upon and sell the real and personal  property  of  such  person,   found within his county, for the payment of the amount thereof, with the   penalties, interest and the cost of executing the warrant, and to return   such  warrant to the tax commission and to pay to it the money collected   by virtue thereof within sixty days after the receipt of  such  warrant.   The  sheriff  shall  within  five days after the receipt of the warrant,   file with the clerk of his county a  copy  thereof,  and  thereupon  the   clerk  shall  enter  in  the  judgment  docket  the  name  of the person   mentioned in the warrant, and the amount of the tax  and  penalties  for   which  the  warrant  is issued and the date when such copy is filed, and   thereupon the amount of such warrant so docketed  shall  become  a  lien   upon  the title to and interest in real property or chattels real of the   person against whom the warrant is  issued  in  the  same  manner  as  a   judgment  duly  docketed in the office of such clerk.  The sheriff shall   thereupon proceed upon the warrant in all respects,  with  like  effect,   and in the same manner prescribed by law in respect to executions issued   against  property  upon  judgments  of  a  court of record, and shall be   entitled to the same fees for his services in executing the warrant,  to   be  collected  in  the  same  manner.    In  the  discretion  of the tax   commission a warrant of like terms, force and effect may be  issued  and   directed  to  any  officer or employee of the department of taxation and   finance, and in the execution thereof such  officer  or  employee  shall   have  all  the  powers  conferred  by  law  upon  sheriffs, but shall be   entitled to no fee or compensation in excess of actual expenses paid  in   the  performance of such duty.  Upon such filing of a copy of a warrant,   the tax commission shall have the same remedies to enforce the claim for   taxes against the person as if the people of  the  state  had  recovered   judgment against such person for the amount of the tax.
NY Tax L § 281 (2021)
2021 New York Laws TAX - Tax Article 12 - Tax on Transfers of Stock and Other Corporate Certificates 281 - Statute of Limitations Not Applicable.

§  281.  Statute of limitations not applicable.  The provisions of the   civil practice law and rules relative  to  the  limitation  of  time  of   enforcing  a  civil  remedy  shall not apply to any proceeding or action   taken to levy, determine or enforce the collection of any tax or penalty   prescribed by this article, provided, however, that no  such  proceeding   or  action  shall be commenced after the expiration of ten years after a   tax became due or a penalty incurred, except  that  such  proceeding  or   action  may  be  commenced  at any time if the failure to pay the tax or   penalty was with intent, in any manner, to defeat or evade the same.
NY Tax L § 282-B (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 282-B - Additional Diesel Motor Fuel Tax.

§  282-b.  Additional  Diesel  motor  fuel tax. In addition to the tax   imposed by section two hundred eighty-two-a of this chapter, a like  tax   shall  be imposed at the rate of three cents per gallon upon sale or use   within the state of Diesel motor fuel or upon  the  delivery  of  Diesel   motor fuel to a filling station or into the fuel tank of a motor vehicle   for  use  in the operation thereof. Except as otherwise provided in this   section, all of 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 said section two hundred eighty-two-a.  Beginning  on   April  first, nineteen hundred ninety-one, four and one-sixth per centum   of the moneys received by the department pursuant to the  provisions  of   this  section  shall be deposited to the credit of the emergency highway   reconditioning  and  preservation  fund  reserve   account   established   pursuant  to  the  provisions  of  paragraph  (b)  of subdivision two of   section eighty-nine of the state finance law. Beginning on April  first,   nineteen hundred ninety-one, four and one-sixth per centum of the moneys   received  by  the  department pursuant to the provisions of this section   shall be deposited to the credit of the emergency  highway  construction   and  reconstruction  fund  reserve  account  established pursuant to the   provisions of paragraph (b) of subdivision two of section  eighty-nine-a   of  the  state  finance  law. Beginning on April first, nineteen hundred   ninety-two, an additional eight and one-third per centum of  the  moneys   received  by  the  department pursuant to the provisions of this section   shall be deposited to the credit of the emergency highway reconditioning   and preservation  fund  reserve  account  established  pursuant  to  the   provisions of paragraph (b) of subdivision two of section eighty-nine of   the  state  finance  law.  Beginning  on  April  first, nineteen hundred   ninety-two, an additional eight and one-third per centum of  the  moneys   received  by  the  department pursuant to the provisions of this section   shall be deposited to the credit of the emergency  highway  construction   and  reconstruction  fund  reserve  account  established pursuant to the   provisions of paragraph (b) of subdivision two of section  eighty-nine-a   of  the  state  finance law. Beginning on April first, two thousand one,   seventy-five per  centum  of  the  moneys  received  by  the  department   pursuant  to  the  provisions  of this section shall be deposited in the   dedicated fund accounts pursuant to subdivision  (d)  of  section  three   hundred  one-j  of  this chapter. Beginning on April first, two thousand   three, all of the moneys received by  the  department  pursuant  to  the   provisions  of  this  section  shall  be deposited in the dedicated fund   accounts pursuant to subdivision (d) of section three hundred  one-j  of   this chapter.
NY Tax L § 283-C (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 283-C - Liquefied Petroleum Gas Fuel Permit.

§  283-c.  Liquefied  petroleum  gas  fuel  permit.  The department of   taxation and finance,  upon  the  application  of  a  person  importing,   manufacturing  or  selling  liquefied petroleum gas identified as a fuel   for use in the operation of a motor vehicle or for use in the  operation   of a pleasure or recreational motor boat or using or consuming liquefied   petroleum  gas  for  such  purpose,  may  issue  such person a liquefied   petroleum gas fuel permit in lieu of registration as  a  distributor  of   motor fuel pursuant to section two hundred eighty-three of this article,   provided  such  person  does  not import motor fuel other than liquefied   petroleum gas fuel or cause motor fuel other  than  liquefied  petroleum   gas fuel to be imported into the state for use, distribution, storage or   sale in the state or produce, refine, manufacture or compound motor fuel   other than liquefied petroleum gas fuel in the state. All the provisions   of  section  two  hundred  eighty-three  of  this article shall apply to   applicants for liquefied petroleum gas fuel permits under  this  section   and  to  holders  of liquefied petroleum gas fuel permits, provided that   the commissioner of taxation and finance may waive the requirement  that   holders  of  liquefied  petroleum  gas fuel permits file a bond or other   security. Holders of liquefied  petroleum  gas  fuel  permits  shall  be   subject to all other provisions of this article and article twenty-eight   of  this  chapter  relating to distributors of motor fuel, including but   not limited to, the keeping of records, the  fixing,  determination  and   payment  of  tax  and  filing of returns. A liquefied petroleum gas fuel   permit applies only  to  the  importation,  manufacture,  sale,  use  or   consumption  of liquefied petroleum gas fuel and shall not be considered   a distributor registration under this chapter with respect to any  motor   fuel  product  other  than  liquefied  petroleum  gas.  No  holder  of a   liquefied petroleum gas fuel permit shall import or cause any motor fuel   other than liquefied petroleum gas fuel to be imported into  the  state,   for  use,  distribution,  storage  or  sale  within  the  state or shall   produce, refine, manufacture or compound motor fuel other than liquefied   petroleum gas fuel within the state.
NY Tax L § 284 (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 284 - Tax Imposed.

§  284.  Tax imposed. 1.  There is hereby levied and imposed an excise   tax of four cents per gallon upon motor fuel (a) imported into or caused   to be imported into the state by a distributor  for  use,  distribution,   storage  or  sale  in  the  state  or upon motor fuel which is produced,   refined, manufactured or compounded by a distributor in the state (which   acts shall hereinafter in this subdivision be encompassed by the  phrase   "imported or manufactured") or (b) if the tax has not been imposed prior   to its sale in this state, which is sold by a distributor (which act, in   conjunction   with   the   acts  described  in  paragraph  (a)  of  this   subdivision, shall hereinafter in this article  be  encompassed  by  the   phrase   "imported,   manufactured  or  sold"),  except  when  imported,   manufactured or sold under circumstances which preclude  the  collection   of  such  tax by reason of the United States constitution and of laws of   the  United  States  enacted  pursuant  thereto  or  when  imported   or   manufactured  by  an  organization  described in paragraph one or two of   subdivision (a) of section eleven hundred sixteen of this chapter  or  a   hospital  included  in  the organizations described in paragraph four of   such subdivision for its own use or consumption and except kero-jet fuel   when imported or manufactured by an airline for use  in  its  airplanes.   Provided, further, no motor fuel shall be included in the measure of the   tax  unless  it shall have previously come to rest within the meaning of   federal decisional law interpreting the United States constitution.  All   tax  for  the period for which a return is required to be filed shall be   due on the date limited for the filing of the return  for  such  period,   regardless  of whether a return is filed by such distributor as required   by this article or whether the return which is filed correctly shows the   amount of tax due.2. If, prior to April first, nineteen hundred forty-seven, a  contract   of  sale  of  motor  fuel  shall  have  been  made, and delivery thereof   pursuant to such contract is made within the state  thereafter,  from  a   stock  of  motor  fuel  which,  at  the  time of the taking of such fuel   therefrom for such delivery, is subject  to  the  taxing  power  of  the   state,  the  vendor  shall  be deemed a distributor, for the purposes of   this article, and such motor fuel shall be deemed to be sold, and  shall   be subject to such tax, at the time of such delivery.
NY Tax L § 284-A (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 284-A - Additional Motor Fuel Tax.

§  284-a. Additional motor fuel tax. In addition to the tax imposed by   section two hundred eighty-four of this chapter, a  like  tax  shall  be   imposed  at the rate of three cents per gallon upon motor fuel imported,   manufactured or sold within this  state  by  a  distributor.  Except  as   otherwise  provided  in this section, all the provisions of this article   except subdivision two of section  two  hundred  eighty-nine-e  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  said  section  two   hundred   eighty-four.   Beginning  on  April  first,  nineteen  hundred   ninety-one, four and one-sixth per centum of the moneys received by  the   department pursuant to the provisions of this section shall be deposited   to  the  credit of the emergency highway reconditioning and preservation   fund reserve account established pursuant to the provisions of paragraph   (b) of subdivision two of section eighty-nine of the state finance  law.   Beginning   on  April  first,  nineteen  hundred  ninety-one,  four  and   one-sixth per centum of the moneys received by the  department  pursuant   to  the  provisions  of this section shall be deposited to the credit of   the emergency  highway  construction  and  reconstruction  fund  reserve   account  established  pursuant  to  the  provisions  of paragraph (b) of   subdivision two of section  eighty-nine-a  of  the  state  finance  law.   Beginning  on  April  first,  nineteen hundred ninety-two, an additional   eight and one-third per centum of the moneys received by the  department   pursuant  to  the  provisions  of this section shall be deposited to the   credit of the emergency highway  reconditioning  and  preservation  fund   reserve  account established pursuant to the provisions of paragraph (b)   of subdivision two of section eighty-nine  of  the  state  finance  law.   Beginning  on  April  first,  nineteen hundred ninety-two, an additional   eight and one-third per centum of the moneys received by the  department   pursuant  to  the  provisions  of this section shall be deposited to the   credit of the emergency highway  construction  and  reconstruction  fund   reserve  account established pursuant to the provisions of paragraph (b)   of subdivision two of section eighty-nine-a of the  state  finance  law.   Beginning  on  April first, two thousand, seventy-five per centum of the   moneys received by the department pursuant to  the  provisions  of  this   section  shall  be  deposited in the dedicated fund accounts pursuant to   subdivision  (d)  of  section  three  hundred  one-j  of  this  chapter.   Beginning on April first, two thousand three, all of the moneys received   by  the  department  pursuant to the provisions of this section shall be   deposited in the dedicated fund accounts pursuant to subdivision (d)  of   section three hundred one-j of this chapter.