reglab/housing_qa huggingface dataset:
NY Tax L § 1221 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 2 - Limitations on Authority and Exemptions Sub Part A - General 1221 - Taxes Not Authorized.

§  1221. Taxes not authorized. (a) This article shall not be construed as authorizing the imposition of:  (1) a tax on incomes or upon the  transfers  of  estates  of  deceased persons,  (2)  a  tax  upon  gross income from the operation of hotels, multiple dwellings or office buildings by persons in the business of operating or leasing sleeping or parlor railroad cars or of operating railroads other than street surface, rapid transit, subways and elevated railroads,  (3) except in accordance with the provisions of  section  twenty-b  of the  general city law, a tax upon gross incomes, gross operating incomes or gross receipts of persons subject to taxation under the provisions of section one hundred eighty-six-a or one  hundred  eighty-six-e  of  this chapter,  but  this  clause shall not be deemed to restrict the power to tax persons not subject to taxation under such section of  this  chapter who  are  otherwise subject to taxation under subdivision (a) of section twelve hundred one, nor the power to provide for credits against any tax imposed pursuant to such subdivision, nor to limit the  rates  of  taxes authorized  to be imposed by such subdivision (a) of such section twelve hundred one, or  (4) a tax upon interest or dividends received from a corporation by  a person referred to in this section.
NY Tax L § 1222 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 2 - Limitations on Authority and Exemptions Sub Part A - General 1222 - Taxes to Be in Addition to Others.

§  1222.  Taxes  to  be  in  addition  to  others. Except as expressly   otherwise provided in this article, any tax imposed under the  authority   of  this  article  shall  be  in  addition  to  any  and all other taxes   authorized or imposed under any other provision  of  law.  This  article   shall  not  be  construed  as  limiting the power of any city, county or   school district to impose any other tax which it is authorized to impose   under any other provision of law.
NY Tax L § 1230 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 2 - Limitations on Authority and Exemptions Sub Part B - Taxes Administered by Cities, Counties and School Districts 1230 - Exempt Organizations.

§  1230.  Exempt organizations. Any tax imposed under the authority of sections twelve hundred one through twelve hundred  five  shall  not  be imposed on any transaction by or with the following:  (a)  The state of New York, or any of its agencies, instrumentalities, public corporations (including a public corporation created pursuant  to agreement  or  compact  with  another  state  or  Canada)  or  political subdivisions where it is the purchaser, user or consumer;  (b) The United  States  of  America,  and  any  of  its  agencies  and instrumentalities  insofar as it is immune from taxation where it is the purchaser, user or consumer;  (c) The United Nations or other international organizations  of  which the United States of America is a member; and  (d)  Any  corporation,  or  association, or trust, or community chest, fund or foundation, organized and operated  exclusively  for  religious, charitable, or educational purposes, or for the prevention of cruelty to children  or animals, and no part of the net earnings of which inures to the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or  otherwise attempting  to  influence  legislation;  provided,  however,  that  this subdivision shall not apply to an organization operated for the  primary purpose  of  carrying  on a trade or business for profit, whether or not all of its profits are payable to one or more organizations described in this  subdivision.  Nothing  in  this  subdivision  shall  prohibit  any organization   exempt  from  taxation  pursuant  to  this  section  from collecting the taxes imposed  under  the  authority  of  section  twelve hundred  two-f  from individuals who are doing business with such exempt organization and who are not  exempt  from  taxation  pursuant  to  this section.
NY Tax L § 1231 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 2 - Limitations on Authority and Exemptions Sub Part B - Taxes Administered by Cities, Counties and School Districts 1231 - Certain Restrictions Against Double Taxation.

§  1231.  Certain  restrictions  against  double  taxation.  Except as   expressly otherwise provided in this article, nothing  in  this  article   shall  limit or prevent the imposition of a tax on gross income or a tax   on gross receipts of persons, firms and corporations doing  business  in   any  city with a population of one million or more. No such person, firm   or corporation, however, shall be subject to the  imposition  under  the   provisions  of  this  article  of  more than one tax by any such city on   gross income or gross receipts for the privilege of doing business.
NY Tax L § 1240 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 3 - Administrative Provisions Sub Part A - Taxes Administered by Cities, Counties and School Districts 1240 - Administration and Collection.

§  1240.  Administration  and  collection.  The taxes authorized under   sections twelve hundred one through twelve hundred four of this  article   which are now imposed shall continue to be administered and collected by   the  fiscal  or other officers of the city, county or school district in   the same manner as such taxes have been administered  and  collected  by   such  officers  immediately  prior  to the enactment of this article, in   accordance with the applicable provisions of the charter, administrative   code, local law, ordinance  or  resolution  then  in  force,  with  such   amendments  in  respect  to  administration  and  collection  as  may be   enacted. Taxes authorized under  sections  twelve  hundred  one  through   twelve  hundred four of this article which may hereafter be imposed by a   city, county or school district shall be administered and  collected  in   such  manner  as  may  be  provided in its charter, administrative code,   local laws, ordinances or resolutions, with such amendments  in  respect   to  administration and collection as may be enacted. Notwithstanding any   other provision of law to the contrary, the authorization to impose  tax   upon  the  transfer  of  real  property  pursuant  to subdivision (b) of   section twelve  hundred  one  of  this  article,  shall  not,  when  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,  include  the  authorization  to  impose  civil  or   criminal   penalties,  interest,  or  other  liability  upon the referee or sheriff   effectuating the transfer.
NY Tax L § 1241 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 3 - Administrative Provisions Sub Part A - Taxes Administered by Cities, Counties and School Districts 1241 - Joint Administration and Collection of Taxes by Counties and Cities.

§  1241.  Joint administration and collection of taxes by counties and cities. (a) The board of supervisors or other elective governing body of any county and the local legislative body of any  city  may  provide  by agreement with one or more counties or cities for the imposition by each such  county and city of one or more taxes which may be imposed pursuant to the authority of sections twelve hundred two and twelve hundred three by such county or city, as the  case  may  be,  and  for  the  joint  or cooperative  administration  and  collection  of  any such tax or taxes, including common use of a single agency  therefor.  Such  agreement  may make provision, consistent with law, for the custody and distribution of the  proceeds  of  any  such  tax;  the appointment and removal, powers, duties, and compensation of officers and employees; the availability  of necessary funds and the audit and payment of expenses of administration; and  such  other  matters  as are necessary and proper to effectuate the purposes of such agreement.  (b) By agreement for a period of not to exceed one year, the board  of supervisors  or  other elective governing body of a county and the local legislative body of a city in  such  county  may,  from  year  to  year, provide  that  the city shall have the sole right to impose in such city one or more of the taxes described in sections twelve  hundred  two  and twelve  hundred three and that the county shall have the right to impose such tax or taxes only in the area of the county outside such  city.  In such  event  the  net collections received by the county from such a tax shall be allocated, applied and distributed to such area in  the  manner provided by subdivision (d) of section twelve hundred sixty-two.  (c) Where a city imposes a tax described in subdivision (e) of section twelve  hundred  one,  as  provided in section twelve hundred three, the governing body of the city may provide by agreement with  the  governing body of the county in which such city is contained for the collection of such tax by the clerk of such county. Such agreement may make provision, notwithstanding the provisions of any general, special or local law, for the  safekeeping  of  moneys so collected; the bonding at the expense of the city of  officers  and  employees  collecting  or  safekeeping  such moneys;  compensation  to  the county for such services at a rate not in excess of twenty-five cents for each vehicle the  use  of  which  is  so taxed;  periodic  payment  to  the city of money so collected, less such compensation; reporting to the city of registrations of  motor  vehicles issued by such clerk pursuant to section two hundred five of the vehicle and  traffic  law; and such other matters as are necessary and proper to effectuate the purposes of such agreement.
NY Tax L § 1242 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 3 - Administrative Provisions Sub Part A - Taxes Administered by Cities, Counties and School Districts 1242 - Limitations on Assessment.

§ 1242. Limitations on assessment. (a) Cities over one million. Except in  the  case  of  a  wilfully false or fraudulent return with intent to evade the tax, no assessment  of  additional  tax  shall  be  made  with respect  to  the  taxes  imposed  under  the authority of section twelve hundred one, 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, or where the taxpayer fails to file a report in respect of a change  or  correction  in  the amount of sales and compensating use tax liability relating to the purchase or use of items for which a sales  or compensating  use tax credit against the tax was claimed, as provided by law, the tax may be assessed at  any  time.  Notwithstanding  the  prior sentence,  no assessment of additional tax shall be made with respect to taxes imposed under local laws enacted prior  to  July  first,  nineteen hundred  thirty-eight,  except  in  the  case  of  a  wilfully  false or fraudulent return with intent to evade the  tax.    Where  the  taxpayer files  a  report  in  respect  of  a  change  or correction in sales and compensating use tax liability, as provided by law, an assessment may be made at any time within two years after such report was filed.  (b) Cities under one million, counties and school districts. Except in the case of a wilfully false or fraudulent return with intent  to  evade the  tax,  no assessment of additional tax shall be made with respect to taxes imposed under the authority of sections twelve hundred two through twelve hundred four, 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 local law, ordinance or resolution, the tax may be assessed at any time.
NY Tax L § 1243 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 3 - Administrative Provisions Sub Part A - Taxes Administered by Cities, Counties and School Districts 1243 - Judicial Review.

§  1243. Judicial review. (a) Any final determination of the amount of any tax payable under sections twelve hundred one through twelve hundred four 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 by a taxpayer unless (1) the amount of any tax sought to be reviewed, with such interest  and  penalties  thereon  as  may  be provided for by local law, ordinance, resolution or regulation, 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 taxpayer will pay all  costs  and  charges  which  may accrue in the prosecution of such proceeding or (2) at the option of the taxpayer,  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  such  taxpayer  in the prosecution of the proceeding, in which event the taxpayer shall not  be required  to  pay  such  taxes,  interest  or  penalties  as a condition precedent to the application.  (b) 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 or, in the case of a city of one  million  or  more  which  has  established  a  tax  appeals tribunal,  such  tax  appeals  tribunal, 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, (1) that  such  proceeding  is  instituted within  four  months  after the giving of the notice of such denial, (2) that a final determination of tax due was not previously made,  and  (3) that  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 taxpayer will pay all costs  and  charges  which  may accrue in the prosecution of such proceeding.
NY Tax L § 1250 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 3 - Administrative Provisions Sub Part B - Taxes Administered by Tax Commission 1250 - Administration and Collection.

§  1250.  Administration  and  collection. The taxes imposed under the   authority of sections twelve hundred ten, twelve hundred eleven,  twelve   hundred  twelve  and  twelve  hundred twelve-A shall be administered and   collected by the state tax commission in the same manner  as  the  taxes   imposed  under article twenty-eight of this chapter are administered and   collected by such commission.   All of the provisions  of  such  article   relating  to  or  applicable to the administration and collection of the   taxes imposed by that article shall apply to the taxes imposed under the   authority of section twelve hundred ten, twelve hundred  eleven,  twelve   hundred  twelve  or  twelve  hundred twelve-A, including sections eleven   hundred one and  eleven  hundred  eleven  and  sections  eleven  hundred   thirty-one  through  eleven hundred forty-seven, with the same force and   effect as if those provisions had been incorporated in  full  into  this   article  and  had expressly referred to the taxes imposed under sections   twelve hundred ten through twelve hundred twelve-A, except to the extent   that any provisions of such article twenty-eight are either inconsistent   with a provision of this article or are not relevant  to  this  article.   For  purposes of this article, the term "tax" in part IV of such article   twenty-eight shall include  any  tax  imposed  under  the  authority  of   section twelve hundred ten, twelve hundred eleven, twelve hundred twelve   or  twelve hundred twelve-A. Wherever there is joint collection of state   and local  taxes,  it  shall  be  deemed  that  such  collections  shall   represent  proportionally  the  applicable  state  and  local  taxes  in   determining the amount to be remitted to local taxing jurisdictions.
NY Tax L § 1252 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 3 - Administrative Provisions Sub Part B - Taxes Administered by Tax Commission 1252 - Payment of Tax.

§  1252. Payment of tax. (a) Every person required to file a return or returns under subdivision (a) of the preceding  section  shall,  at  the time  of  filing such return or returns, pay to the state tax commission the amount which section eleven hundred thirty-seven or  section  eleven hundred  thirty-seven-A of article twenty-eight requires to be paid with respect to local taxes imposed pursuant to this article. The  amount  so required  to  be  paid  for  the period for which a return or returns is required to be  filed  shall  be  due  and  payable  to  the  state  tax commission  on  the date limited for the filing of the return or returns for such period, without regard to whether a return is filed or  whether the  return  which  is  filed  clearly  shows  the  amount  of receipts, amusement charges or returns or the value of property or  services  sold or  purchased or the taxes due thereon.  Where the state tax commission, in its discretion, deems it necessary to  protect  the  revenues  to  be obtained  under this article, it shall have the power to require a bond, cash or other security under procedures which are set forth  in  section eleven hundred thirty-seven.  (b)  The  tax commission, in its discretion, may require or permit any or all persons liable for  any  tax  or  required  to  collect  any  tax authorized  under  section  twelve  hundred  ten, twelve hundred eleven, twelve hundred twelve or twelve hundred twelve-A to make payment to such banks,  banking  houses  or  trust  companies  designated  by  the   tax commission  and to file returns with such banks, banking houses or trust companies, as agent of the state tax commission, in lieu of  paying  the taxes  imposed under the authority of section twelve hundred ten, twelve hundred  eleven,  twelve  hundred  twelve  or  twelve  hundred  twelve-A directly  to  the  state tax commission. However, the tax commission can only designate such banks, banking houses and trust companies which  are already  designated  by  the  comptroller  as  depositories  pursuant to section eleven hundred forty-eight of this chapter.
NY Tax L § 1253 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 3 - Administrative Provisions Sub Part B - Taxes Administered by Tax Commission 1253 - Registration.

§  1253.  Registration.  Every person required to register pursuant to   section eleven hundred thirty-four shall be  required  to  register  for   purposes  of  the  taxes  imposed under the authority of sections twelve   hundred ten, twelve hundred eleven, twelve  hundred  twelve  and  twelve   hundred  twelve-A.    However, only one certificate of authority need be   issued. Persons who elect to register under such section eleven  hundred   thirty-four  pursuant  to  the  election  provided therein shall also be   required to make a similar election for purposes of  the  taxes  imposed   under  the authority of such sections twelve hundred ten, twelve hundred   eleven, twelve hundred twelve and twelve hundred twelve-A, but only  one   certificate of authority need be issued.
NY Tax L § 1254 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 3 - Administrative Provisions Sub Part B - Taxes Administered by Tax Commission 1254 - Duty to Collect Taxes.

§  1254.  Duty  to collect taxes. (a) Every person required to collect tax, as defined in section eleven hundred thirty-one, who is required to collect any state tax imposed under sections eleven hundred five, eleven hundred six or eleven hundred ten, shall at the same  time  collect  any applicable  tax  imposed  by a city, county or school district under the authority of sections twelve hundred ten, twelve hundred eleven,  twelve hundred  twelve or twelve hundred twelve-A, and where the state tax is a retail sales tax, shall also collect any compensating use tax which  may be  applicable as provided in sections twelve hundred thirteen or twelve hundred fourteen.  (b)  Where  the  state   of   New   York,   any   of   its   agencies, instrumentalities,  public  corporations (including a public corporation created pursuant to agreement or compact with another state  or  Canada) or   political  subdivisions  sells  services  or  property  of  a  kind ordinarily sold by private persons it shall be considered a  vendor  for purposes  of  the  taxes  imposed under the authority of sections twelve hundred ten, twelve hundred eleven, twelve  hundred  twelve  and  twelve hundred  twelve-A  and shall be required to collect the taxes imposed by cities, counties and  school  districts  under  the  authority  of  such sections.
NY Tax L § 1256 (2021)
2021 New York Laws TAX - Tax Article 29 - Taxes Authorized for Cities, Counties and School Districts Part 3 - Administrative Provisions Sub Part C - Miscellaneous 1256 - Cooperation by Localities.

§  1256.  Cooperation  by  localities.  Every  city, county and school   district shall cooperate with the state tax commission to enable  it  to   carry out its duties under articles twenty-eight and twenty-nine of this   chapter.  Every  such  locality  shall  furnish to such commission those   returns, reports and other information which the  tax  commission  deems   necessary  to  carry  out  such  duties,  except  that  cities  having a   population of one million or more, may,  in  their  discretion,  furnish   instead  copies  of  such  returns,  reports and other information. Such   copies shall be furnished at the tax commission's expense, such expenses   to be charged to the cost of administration.  Notwithstanding any  other   law  to  the  contrary,  the  duty to furnish returns, reports and other   information or copies thereof shall apply to those returns  and  reports   filed  under  taxes authorized under chapter eight hundred seventy-three   of the laws of nineteen hundred thirty-four, as amended,  chapter  three   hundred forty-one of the laws of nineteen hundred forty-six, as amended,   article   two-B  of  the  general  city  law  and  chapter  two  hundred   seventy-eight of the laws of nineteen hundred forty-seven,  as  amended,   and to such other information which is relevant to the duties of the tax   commission under such articles twenty-eight and twenty-nine.