reglab/housing_qa huggingface dataset:
NY Tax L § 1405 (2021)
2021 New York Laws TAX - Tax Article 31 - Real Estate Transfer Tax 1405 - Exemptions.

§  1405. Exemptions. (a) The following shall be exempt from payment of the real estate transfer tax:   1. 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).   2.  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.  (b) The tax shall not apply to the following conveyances:   1.  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);   2.  Conveyances  which  are  or  were  used  to secure a debt or other obligation;   3.  Conveyances  which,  without  additional  consideration,  confirm, correct, modify or supplement a prior conveyance;   4.  Conveyances  of  real property without consideration and otherwise than in connection with a sale, including conveyances  conveying  realty as bona fide gifts;   5. Conveyances given in connection with a tax sale;   6.  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;   7. Conveyances which consist of a deed of partition;   8. Conveyances given pursuant to the federal bankruptcy act;   9. 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;   10.  Conveyances  of  an  option or contract to purchase real property with the use or occupancy of such property where  the  consideration  is less than two hundred thousand dollars and such property was used solely by  the  grantor as his personal residence and consists of a one, two or three-family house, an individual residential condominium  unit  or  the sale  of  stock  in a cooperative housing corporation in connection with the grant or transfer of a proprietary leasehold covering an  individual residential cooperative unit.   11. Conveyances of real property located in tax-free NY areas approved pursuant  to  article  twenty-one  of  the  economic  development law to businesses located in such areas that are participating in the  START-UP NY program pursuant to such article twenty-one.
NY Tax L § 1405-A (2021)
2021 New York Laws TAX - Tax Article 31 - Real Estate Transfer Tax 1405-A - Credit.

§  1405-A. 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 § 1406 (2021)
2021 New York Laws TAX - Tax Article 31 - Real Estate Transfer Tax 1406 - Preparation and Sale of Stamps.

§  1406.  Preparation and sale of stamps. (a) The tax commission shall prepare adhesive documentary stamps for  purposes  of  the  real  estate transfer  tax of such design, in such form, in such denominations and in such quantities as it may from time to  time  deem  advisable.  The  tax commission  shall make provision for the sale of such stamps by its duly authorized agent or agents in such places, at such times and subject  to such terms and conditions as in its judgment may be necessary.  (b)  The tax commission may from time to time and as often as it deems advisable provide for the issuance and exclusive use of stamps of a  new design  and  forbid  the use of stamps of any other design.  In order to make such a change and discontinue the use of stamps of a former design, the tax commission shall publish once in each week  for  each  of  three months  immediately  preceding  the  time  when  such  change shall take effect, in one or more daily newspapers published in each of  the  first and  second class cities of the state, a notice to the effect that after a certain date, which shall be at least three  months  after  the  first publication of such notice, only the new issue or design of stamps shall be  accepted  or  used  to  pay the real estate transfer tax. After such date, it shall be unlawful for any person to make use of any other  than the new issue or design of stamps in payment of such tax.  (c)  Any  person  lawfully in possession of unused stamps of an old or superseded issue or design may, within ninety days from  the  time  when such  change  becomes  effective, surrender the unused stamps to the tax commission together with a sworn statement setting forth  the  name  and address  of  the  owner and party surrendering the stamps, how, when and from whom they were acquired and  such  other  information  as  the  tax commission  may require. The tax commission shall redeem such unused and surrendered stamps by exchanging stamps of a like  denomination  of  the new issue or design for them.  (d)  Notwithstanding the provisions of sections seven and eight of the state printing law, the tax commission is hereby directed to make, enter into and execute for and  on  behalf  of  the  state  such  contract  or contracts for dyes, plates and printing necessary for the manufacture of the stamps provided for by this article. The tax commission shall be the custodian  of  all  stamps,  dyes,  plates  or  other  material or thing furnished by it and used in the manufacture of such state tax stamps.  (e) This section shall not apply to the  extent  the  commissioner  of taxation  and finance chooses not to use documentary stamps for purposes of this tax.
NY Tax L § 1408 (2021)
2021 New York Laws TAX - Tax Article 31 - Real Estate Transfer Tax 1408 - Liability of Recording Officer.

§  1408.  Liability  of  recording officer. A recording officer or any   other person designated to act as agent  pursuant  to  section  fourteen   hundred seven of this article shall not be liable under this section for   any  inaccuracy in the amount of tax he shall collect under this article   so long as he shall compute and  collect  such  tax  on  the  amount  of   consideration  or  the  value of the interest conveyed as such amount is   stated on the return required to be filed pursuant to  section  fourteen   hundred nine of this article.
NY Tax L § 1410 (2021)
2021 New York Laws TAX - Tax Article 31 - Real Estate Transfer Tax 1410 - Payment.

§  1410.  Payment.  (a) The tax imposed hereunder shall be paid to the commissioner, or to any agent of the commissioner appointed pursuant  to section  fourteen  hundred  seven  of  this  article,  no later than the fifteenth day  after  the  delivery  of  the  instrument  effecting  the conveyance  by the grantor to the grantee. For purposes of this article, the date of the instrument effecting the conveyance shall be presumed to be the date of delivery of such instrument. A notation shall be made (or stamps affixed) on the instrument effecting the conveyance  as  evidence of payment. The commissioner may provide for other methods of evidencing payment.  Except  as  hereafter  provided,  all  moneys received as such payments by the recording officer  or  any  agent  of  the  commissioner during each month, excluding the fees retained by such recording officer or  agent  pursuant to subdivision (c) of section fourteen hundred seven of this chapter, shall be remitted to the commissioner on the tenth  day of  the succeeding month or on such other day as is set by regulation by the commissioner. Provided, however,  if  the  total  of  such  payments required to be remitted to the commissioner by such recording officer or agent  during  the  prior calendar year exceeded one million two hundred thousand dollars, all moneys received as such payments by such recording officer or  agent  of  the  commissioner  from  the  first  through  and including  the  fifteenth day of a month, excluding the fees retained by such recording officer or agent pursuant to subdivision (c)  of  section fourteen  hundred  seven  of  this  chapter,  shall  be  remitted to the commissioner on the twenty-fifth day of the same month such  moneys  are received by such recording officer or agent. All moneys received as such payments  by  such recording officer or agent from the sixteenth through and including the last day of the month, excluding the fees retained  by such  recording  officer or agent pursuant to subdivision (c) of section fourteen hundred seven  of  this  chapter,  shall  be  remitted  to  the commissioner on the tenth day of the succeeding month.  (b)  A  recording  officer  shall not record an instrument effecting a conveyance unless one of the following conditions is satisfied:  (1)  the  instrument  is  accompanied  by  a  receipt  issued  by  the commissioner  pursuant  to  subdivision  (c) of section fourteen hundred twenty-three of this article; or  (2) the return required by  section  fourteen  hundred  nine  of  this article  has  been  filed  and the real estate transfer tax due, if any, shall have been paid as provided in this section.
NY Tax L § 1413 (2021)
2021 New York Laws TAX - Tax Article 31 - Real Estate Transfer Tax 1413 - Remedies Exclusive.

§ 1413. Remedies exclusive. The remedies provided by sections fourteen   hundred  eleven and fourteen hundred twelve of this article shall be the   exclusive remedies available  to  any  person  for  the  review  of  tax   liability   imposed  by  this  article.  No  determination  or  proposed   determination of tax or determination  on  any  application  for  refund   shall be enjoined or reviewed by any action for declaratory judgment, an   action  for money had and received, or by any action or proceeding other   than a proceeding under article seventy-eight of the civil practice  law   and rules.
NY Tax L § 1414 (2021)
2021 New York Laws TAX - Tax Article 31 - Real Estate Transfer Tax 1414 - Proceedings to Recover Tax.

§ 1414. Proceedings to recover tax. (a) Whenever any person shall fail to  pay  any  tax,  penalty  or  interest  imposed  by this article, the attorney general shall, upon the request of the commissioner of taxation and finance, bring or cause to be  brought  an  action  to  enforce  the payment  of  the same on behalf of the state of New York in any court of the state of New York or of any other state or of the United States.  (b) As an additional or alternate remedy, the commissioner of taxation and finance may issue a warrant, directed to the sheriff of  any  county commanding  him  to levy upon and sell the real and personal property of any grantor or grantee liable for the tax, which may be found within his county, for the payment of the amount  thereof,  with  any  penalty  and interest,  and  the  cost  of  executing the warrant, and to return such warrant to the commissioner of taxation  and  finance  and  to  pay  the commissioner  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 county clerk a copy thereof, and thereupon such clerk shall enter in the judgment docket the name of the person mentioned in the warrant and the amount of  the  tax, penalty  and  interest for which the warrant is issued and the date when such copy is filed. Thereupon the amount of  such  warrant  so  docketed shall  become  a  lien  upon  the  title to and the interest in real and personal property of the person against whom the warrant is issued. Such lien shall not apply to personal property unless such warrant  is  filed in  the  department  of  state.  The sheriff shall then proceed upon the warrant, in the same manner, and with like effect, as that  provided  by law in respect to executions issued against property upon judgments of a court  of  record  and for services in executing the warrant he shall be entitled to the same fees, which he may collect in the same manner.   In the  discretion of the commissioner of taxation and finance a warrant of like terms, force and effect may be issued and directed to  any  officer or  employee  of  the division of taxation, 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 the  actual  expenses  paid  in  the performance of such duty. Upon such filing of a copy of a warrant, the commissioner of taxation and  finance shall  have the same remedies to enforce the amount due thereunder as if the state had recovered the judgment therefor.
NY Tax L § 1415 (2021)
2021 New York Laws TAX - Tax Article 31 - Real Estate Transfer Tax 1415 - General Powers of the Commissioner of Taxation and Finance.

§  1415.  General  powers of the commissioner of taxation and finance. The commissioner of taxation and finance shall have the  power:  (a)  to administer  and  enforce  the  tax  imposed  by  this  article  and  the commissioner is authorized to make such rules and  regulations,  and  to require  such  facts and information to be reported, as the commissioner may deem necessary to enforce the provisions of this article.  (b) For the purposes of ascertaining the correctness of any return, or for the purpose of making an estimate of tax of any return, or  for  the purpose  of  making  an  estimate of tax of any person, to examine or to cause to have examined, by any agent or representative designated by the commissioner for that purpose, any books, papers, records  or  memoranda related  to  the  matters required to be included in the return, and may require the attendance of the person rendering the return or any officer or employee of such person, or the attendance of any other person having knowledge of the matters included in the return, and may take  testimony and require proof material for its information, with power to administer oaths to such person or persons.  (c)  To  extend,  for cause shown, the time of filing any return for a period not exceeding three months.  (d) To prescribe the methods for determining the consideration and net consideration attributable to that  portion  of  real  property  located partly  within and partly without the state of New York which is located within the state of New York or any interest therein.  (e) To require any grantor or grantee to keep such  records,  and  for such  length of time as may be required for the proper administration of this title and to furnish such records to the commissioner  of  taxation and finance upon request.  (f)  The  commissioner  of taxation and finance, of the commissioner's own motion, may abate any small unpaid balance of an assessment  of  the tax to be levied hereunder, or any liability in respect thereof, if such commissioner   determines   under   uniform   rules  prescribed  by  the commissioner that the administration and collection costs involved would not warrant collection of the amount  due.  The  commissioner  may  also abate,  of  the  commissioner's  own  motion,  the unpaid portion of the assessment of any tax or any liability  in  respect  thereof,  which  is excessive  in  amount, or is assessed after the expiration of the period of  limitation  properly  applicable  thereto,  or  is  erroneously   or illegally  assessed. No claim for abatement under this subdivision shall be filed by a taxpayer.
NY Tax L § 1416 (2021)
2021 New York Laws TAX - Tax Article 31 - Real Estate Transfer Tax 1416 - Interest and Civil Penalties.

§  1416.  Interest  and  civil  penalties.  (a) If the commissioner of taxation and finance determines that there has been  an  overpayment  of tax,  interest  at the overpayment rate set by the commissioner shall be paid by the comptroller to the grantor or grantee, on  any  refund  paid pursuant  to  the  provisions of section fourteen hundred twelve of this article.  If  the  commissioner  determines  that  there  has  been   an underpayment  of  tax,  the grantor or grantee shall pay interest to the commissioner at the underpayment rate set by  the  commissioner  on  the amount  of  any  tax  not  paid. The commissioner shall set the rates of interest to be paid on underpayment and overpayment of the taxes imposed by this article at the underpayment and overpayment  rates  of  interest prescribed  in subsection (e) of section one thousand ninety-six of this chapter.  (b) Any grantor or grantee failing to file a return or to pay any  tax within  the  time required by this article shall be subject to a penalty of ten per centum of the amount of tax due plus an interest  penalty  of two  per  centum  of  such  amount  for  each month of delay or fraction thereof after the expiration of the first month after  such  return  was required to be filed or such tax became due, such interest penalty shall not  exceed twenty-five per centum in the aggregate. If the commissioner of taxation and finance determines that such failure or delay was due to reasonable cause and not due to willful neglect, the commissioner  shall remit, abate or waive all of such penalty and such interest penalty.  (c)  If  any  amount  of  tax  is  not paid on or before the last date prescribed in section fourteen hundred ten of this chapter for  payment, interest at the underpayment rate set by the commissioner on such amount shall  be  paid for the period from such last date to the date paid. The commissioner  shall  set  the  rate  of  interest  to  be  paid  at  the underpayment  rate  of  interest prescribed in subsection (e) of section one thousand ninety-six of this chapter. Interest under this subdivision shall not be paid if the amount thereof is less than one dollar.  (d) The penalties and interest provided for in this section  shall  be paid   to  the  commissioner  of  taxation  and  finance  and  shall  be determined, assessed, collected and distributed in the  same  manner  as the tax imposed by this article and any reference to tax in this article shall  be  deemed to refer to the penalties and interest imposed in this section.
NY Tax L § 1417 (2021)
2021 New York Laws TAX - Tax Article 31 - Real Estate Transfer Tax 1417 - Criminal Penalties.

§  1417.  Criminal  penalties.  For  criminal  penalties,  see article   thirty-seven of this chapter.
NY Tax L § 1420 (2021)
2021 New York Laws TAX - Tax Article 31 - Real Estate Transfer Tax 1420 - Limitations of Time.

§  1420. Limitations of time. (a) The provisions of the civil practice law and rules or any other law relative to limitations of time  for  the enforcement  of  a  civil  remedy  shall  not apply to any proceeding or action taken by the state or the commissioner of taxation and finance to levy, appraise, assess, determine or enforce the collection of  any  tax or  penalty  provided  by  this article. No assessment of additional tax shall be made after the expiration of more than  three  years  from  the date  of the filing of a return; provided, however, that where no return has been filed as provided by law or in the case of a willfully false or fraudulent return, the tax may be assessed at any time.  (b) Where, before the expiration of the period prescribed  herein  for the  assessment  of  additional tax, a taxpayer has consented in writing that such period be extended, the amount of such additional tax due  may be  determined  at  any  time within such extended period. The period so extended may be further extended by subsequent consents in writing  made before  the  expiration  of  the  extended  period.  If  a  taxpayer has consented in writing to the extension of the period for assessment,  the period  for  filing  an  application  for  a  refund pursuant to section fourteen hundred twelve shall not expire prior to six months  after  the expiration of the period within which an assessment may be made pursuant to the consent to extend the time for assessment of additional tax.
NY Tax L § 1422 (2021)
2021 New York Laws TAX - Tax Article 31 - Real Estate Transfer Tax 1422 - Foreclosure Proceedings.

§  1422.  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 § 1425 (2021)
2021 New York Laws TAX - Tax Article 31-A - Tax on Real Property Transfers for Transportation Assistance 1425 - Imposition of Tax.

§ 1425. Imposition of tax. Notwithstanding any other provisions of law   to   the  contrary,  the  county  of  Erie,  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 two  dollars  and  fifty  cents  for  each  five   hundred dollars or fractional part thereof; provided, however, that with   respect  to  (A) a conveyance of a one, two or three-family house and an   individual residential condominium unit, or interests therein;  and  (B)   conveyances  where  the consideration is less than five hundred thousand   dollars, the consideration for the interest conveyed shall  exclude  the   value  of  any  lien  or  encumbrance  remaining  thereon at the time of   conveyance. Such local law shall apply to any conveyance occurring on or   after June first, nineteen  hundred  ninety,  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.