reglab/housing_qa huggingface dataset:
NY Tax L § 7 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 7 - Inapplicability of Certain Money Judgment Enforcement Procedures.

§   7.   Inapplicability   of   certain   money  judgment  enforcement   procedures.--Notwithstanding any provision in article fifty-two  of  the   civil  practice  law  and  rules  or  any  other provision of law to the   contrary, the procedures in such article for the  enforcement  of  money   judgments shall not apply to the tax commission, any officer or employee   of  the  department  of  taxation and finance, or the comptroller or any   officer or employee of  the  department  of  audit  and  control,  as  a   garnishee,  with  respect  to  any  amount  of  money  to be refunded or   credited to a taxpayer pursuant to  any  tax  administered  by  the  tax   commission,  which  is  imposed  by  this  chapter  or  by a law enacted   pursuant to the authority of  this  chapter  or  article  two-E  of  the   general city law.
NY Tax L § 8 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 8 - Exemption From Taxes Granted to Remics.

§ 8. Exemption from taxes granted to REMICs. An entity that is treated   for  federal  income  tax  purposes as a real estate mortgage investment   conduit, hereinafter referred to as a REMIC, as such term is defined  in   section  860D  of  the  internal  revenue code, shall be exempt from all   taxation imposed or authorized under  this  chapter,  upon  its  capital   stock,  franchises  or  income.  A  REMIC  shall  not  be  treated  as a   corporation, partnership or trust for  purposes  of  this  chapter.  The   assets  of  a  REMIC  shall  not  be  included in the calculation of any   franchise tax liability under this  chapter.  This  provision  does  not   exempt  the  holders  of  regular  or  residual interests, as defined in   section 860G of the internal revenue code, in a REMIC  from  tax  on  or   measured  by  such regular or residual interests, or on income from such   interests.
NY Tax L § 14-A (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 14-A - Imb Credit for Energy Taxes.

* §  14-a.  IMB  credit  for  energy taxes. (a) Allowance of credit. A taxpayer which is an industrial  or  manufacturing  business  (IMB),  or which  is a sole proprietor of an IMB or a member of a partnership which is an IMB,  and  which  is  subject  to  tax  under  article  nine-A  or twenty-two  of this chapter, shall be allowed a credit against such tax, pursuant to  the  provisions  referenced  in  subdivision  (d)  of  this section. Such credit shall be equal to the sum (or pro rata share of the sum,  in  the  case  of  a member of a partnership) of the taxes imposed under sections one hundred eighty-six-a, one hundred  eighty-six-c,  one hundred  eighty-nine and one hundred eighty-nine-a of this chapter which during the taxable year were either paid by, or passed through  to,  the IMB,  on  or  after January first, two thousand, but only with regard to gas, electricity, steam,  water  or  refrigeration,  or  gas,  electric, steam,  water  or refrigeration services, consumed or used by the IMB in this state.  (b) Definitions. The term "industrial or manufacturing business" shall mean a business which during the taxable year is principally engaged  in activities  described  in  clause  (A),  (B)  or (C), or any combination thereof, of subparagraph (i) of paragraph (b) of subdivision  twelve  of section two hundred ten of this chapter.  (c)  Any  person who collects from, or passes through to, the IMB, any tax as described in subdivision (a) of this section, shall  provide  the IMB  with  the information with respect to such tax passed through which may be required to enable the taxpayer to correctly compute  the  credit provided for in this section.  (d)  Cross-references.  For  application of the credit provided for in this section, see the following provisions of this chapter:  (1) Article 9-A: Section 210.26-a.  (2) Article 22: Sections 606(i) and (t-1).   * NB Expired for taxable years ending on and after January 1, 2007
NY Tax L § 17 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 17 - Empire Zones Tax Benefits Report.

§  17.  Empire  zones  tax  benefits  report.  (a) The department of taxation and finance must publish an empire zones  tax  benefits  report annually  by  June thirtieth. The first report must be published by June thirtieth, two thousand eleven.  (b) (1)  The  empire  zones  tax  benefits  report  must  contain  the following  information  about  the empire zone tax credits claimed under articles nine, nine-A,  twenty-two  and  thirty-three  of  this  chapter during the previous calendar year:  (A) the name of each taxpayer claiming a credit; and  (B) the amount of each credit earned by each taxpayer.  (2)  If  the  taxpayer  claims  a  empire  zone tax credit because the taxpayer is a member of a limited liability  company,  a  partner  in  a partnership  or a shareholder in a subchapter S corporation, the name of each limited liability company, partnership or subchapter S  corporation earning  any  of  those  credits and the amount of credit earned by each entity must be included in the report instead of information  about  the taxpayer claiming the credit.  (c)  The  empire  zones  tax  benefits  report  must  also contain the following information about the sales and use tax  refunds  and  credits claimed under subdivision (d) of section eleven hundred nineteen of this chapter during the previous calendar year:  (A) the name of each taxpayer claiming a credit or refund; and  (B) the total amount of credits or refunds allowed to each taxpayer.  (d)  The  information included in the empire zones tax benefits report will be based on the information filed with the  department  during  the previous calendar year, to the extent that it is practicable to use that information.
NY Tax L § 21-2 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 21*2 - Disclosure of Taxpayer Information in Cases Involving Abandoned Property.

* §   21.  Disclosure  of  taxpayer  information  in  cases  involving abandoned property. (a) General. Notwithstanding any provision of law to the contrary, the commissioner may furnish to the  comptroller  or  duly designated  officer  or  employee  of  the state department of audit and control the name,  address  and  taxpayer  identification  number  of  a taxpayer to whom a refund or reimbursement of tax is owed, together with the  amount  of  such  refund  or reimbursement, for the sole purpose of identifying owners of  abandoned  property  paid  to  and  held  by  the comptroller  pursuant  to  section  one hundred two of the state finance law.  (b) Secrecy requirement and  penalty  for  violation.  (1)  Except  in accordance with a proper judicial order or as otherwise provided by law, it  shall  be  unlawful  for any person to whom the taxpayer information described in subdivision (a) of this section is disclosed in  accordance with  this  section to divulge or make known in any manner such taxpayer information for uses not authorized under this section.  (2) (A) Any officer or employee of the state  who  willfully  violates the provisions of this subdivision shall be dismissed from office and be incapable  of  holding  any  public office in this state for a period of five years thereafter.  (B) Cross-reference. For criminal penalties, see article  thirty-seven of this chapter.   * NB There are 2 § 21's
NY Tax L § 23 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 23 - Environmental Remediation Insurance Credit.

§  23.  Environmental  remediation insurance credit.  (a) Allowance of credit. General. A taxpayer subject to tax under article  nine,  nine-A, twenty-two  or  thirty-three  of  this chapter shall be allowed a credit against such tax, pursuant to the provisions referenced  in  subdivision (e)  of  this  section.  The amount of such credit shall be equal to the lesser of thirty thousand dollars or fifty percent of the premiums  paid on  or  after the date of the brownfield site cleanup agreement executed by  the  taxpayer  and  the  department  of  environmental  conservation pursuant to section 27-1409 of the environmental conservation law by the taxpayer  for environmental remediation insurance issued with respect to a qualified site.  (b) Definitions. As used in this section, the  following  terms  shall have the following meanings:  (1) Qualified site. A "qualified site" is a site with respect to which a  certificate  of  completion  has  been  issued to the taxpayer by the commissioner of environmental conservation pursuant to  section  27-1419 of  the environmental conservation law to an "applicant" as that term is defined in subdivision one  of  section  27-1405  of  the  environmental conservation law.  (2) Certificate of completion. A "certificate of completion" issued by the  commissioner  of  environmental  conservation  pursuant  to section 27-1419 of the environmental conservation law.  (3)  Environmental  remediation  insurance.  The  term  "environmental remediation  insurance"  shall  mean that type of insurance described in section three thousand four hundred forty-seven of the insurance law.  (c) The credit provided for in subdivision one of this  section  shall be  allowed  for the taxable year in which the certificate of completion is issued to the taxpayer. Such credit shall be allowed only  once  with respect to a particular certificate of completion.  (d)  If  the  certificate  of  completion  issued to the taxpayer with respect to a  qualified  site  is  revoked  by  a  determination  issued pursuant  to  section 27-1419 of the environmental conservation law, the amount of credit allowed by this section shall  be  added  back  in  the taxable  year in which such determination is final and no longer subject to judicial review.  (e) Cross-references. For application of the credit  provided  for  in this section, see the following provisions of this chapter:  (1) Article 9: Section 187-i  (2) Article 9-A: Section 210-B, subdivision 19  (3) Article 22: Section 606, subsections (i) and (ff)  (4) Article 33: Section 1511, subdivision (w).
NY Tax L § 27 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 27 - Suspension of Tax-Exempt Status of Terrorist Organizations.

§  27.  Suspension of tax-exempt status of terrorist organizations. 1.   An organization that is removed from the tax-exempt  organizations  list   by  the  internal  revenue service pursuant to subsection (p) of section   501 of title 26 of the United States Code shall not be exempt  from  any   tax,  fee  or  other imposition administered by the commissioner, and it   shall also not be an exempt  organization  with  respect  to  any  sale,   transfer or assignment, beginning on the later of November eleventh, two   thousand  three, or the date that the internal revenue service publishes   revocation of the organization's tax-exempt status. In the case  of  any   personal  income or corporate franchise tax imposed under or pursuant to   the authority of this chapter, such revocation of  exempt  status  shall   apply  with  respect  to  the  entire  taxable year in which the date of   revocation occurs and to subsequent taxable years.2. An organization whose tax-exempt status has been  revoked  pursuant   to  subdivision one of this section and whose tax-exempt status is later   restored by the internal revenue service shall be required to  submit  a   new  application  or applications and be approved before any such status   shall be restored with respect to any such tax, fee or other  imposition   administered by the commissioner.3.  An  organization  whose tax-exempt status is suspended pursuant to   subdivision one of this section shall  have  the  right  to  appeal  the   determination  using  the  procedure prescribed by article forty of this   chapter or otherwise prescribed pursuant to this chapter, provided  that   the  organization  cannot challenge the merits of the determination made   by the internal revenue service.4. If an organization makes a sale of property or services on or after   the date its exempt status has been revoked  under  subdivision  one  of   this  section, such sale shall be taxable; and the organization shall be   required to collect, pay or pay over any tax due on any such sale on  or   after  such  date. If such organization fails to collect tax on any such   sale, the purchaser shall owe any tax due and shall pay it  directly  to   the  commissioner  in accordance with applicable law; provided, however,   that, if such purchaser does not have knowledge that such organization's   exempt status has been revoked, then such purchaser shall not be  liable   for  any penalty or interest for failing to file a return or to pay such   tax if such purchaser files such a return and pays such tax  due  within   thirty  days of the date that such purchaser learns that the tax is owed   on such purchase.
NY Tax L § 28-2 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 28*2 - Biofuel Production Credit.

* §  28. Biofuel production credit. (a) General. A taxpayer subject to tax under article nine, nine-A or twenty-two of this  chapter  shall  be allowed  a credit against such tax pursuant to the provisions referenced in subdivision (d) of this section. The credit (or  pro  rata  share  of earned  credit  in the case of a partnership) for each gallon of biofuel produced at a biofuel plant on or after January first, two thousand  six shall  equal  fifteen cents per gallon after the production of the first forty thousand gallons per year presented to market.  The  credit  under this  section  shall  be  capped at two and one-half million dollars per taxpayer per taxable year for  up  to  no  more  than  four  consecutive taxable  years  per  biofuel  plant.  If  the taxpayer is a partner in a partnership or shareholder of a New York S  corporation,  then  the  cap imposed  by the preceding sentence shall be applied at the entity level, so that the aggregate credit allowed to all the partners or shareholders of each such entity in the taxable year does not exceed two and one-half million dollars. The tax credit allowed pursuant to this  section  shall apply  to  taxable  years  beginning  before January first, two thousand twenty.  (b) Definitions. For the purpose of this section, the following  terms shall have the following meanings:  (1)  "Biofuel"  means a fuel which includes biodiesel and ethanol. The term "biodiesel" shall mean a fuel comprised exclusively  of  mono-alkyl esters  of  long chain fatty acids derived from vegetable oils or animal fats, designated  B100,  which  meets  the  specifications  of  American Society  of  Testing  and  Materials  designation  D  6751-02.  The term "ethanol" shall mean ethyl alcohol manufactured in the United States and its territories and sold (i) for fuel use and which  has  been  rendered unfit  for  beverage use in a manner and which is produced at a facility approved by the federal bureau of alcohol, tobacco and firearms for  the production  of  ethanol  for  fuel, or (ii) as denatured ethanol used by blenders and refiners which has been rendered unfit  for  beverage  use. The  term  "biofuel" may also include any other standard approved by the New York state energy and research development authority.  (2) "Biofuel plant" means a commercial facility located  in  New  York state at which one or more biofuels are produced.  (c) Reporting requirements. A taxpayer wishing to claim a credit under this section shall annually certify to the commissioner (i) that biofuel produced  at the eligible biofuel plant meets all existing standards for biofuel and (ii) the amount of biofuel produced at the eligible  biofuel plant during a taxable year.  (d)  Cross-references.  For  application of the credit provided for in this section, see the following provisions of this chapter:  (1) Article 9: Section 187-c.  (2) Article 9-A: Section 210-B, subdivision 24.  (3) Article 22: Section 606, subsections (i) and (jj).   * NB There are 2 § 28's
NY Tax L § 30 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 30 - Bad Check or Failed Electronic Funds Withdrawal Fee.

§  30.  Bad  check  or  failed electronic funds withdrawal fee. If, in   payment of any amount due under a tax, fee, special assessment or  other   imposition administered by the commissioner, a person tenders a check or   money  order to the department, or the department, with the consent of a   person, originates an electronic funds withdrawal against the designated   bank account, and the check, money order or electronic funds withdrawal,   as applicable, is returned without payment, the person must pay a fee to   the commissioner of fifty dollars; provided, however, that in  the  case   of  an  electronic  funds  withdrawal,  the  fee will not be paid if the   reason for return of  the  payment  is  attributable  to  error  of  the   department  or its originating depository financial institution. The fee   must be paid upon notice and demand, and will be assessed, collected and   paid in the same manner as the tax, fee,  special  assessment  or  other   imposition  to  which  the  payment  relates.  All fees collected by the   commissioner pursuant to this subdivision must be deposited monthly,  to   the  credit  of  the  general  fund  of the state. The commissioner will   maintain a system of accounts showing the amount of money collected from   the fee imposed by this section.
NY Tax L § 34 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 34 - Tax Return Preparers and Software Companies Not to Charge Separately for New York E-File Services.

* §  34.  Tax  return  preparers  and software companies not to charge separately for New York  e-file  services.  (a)  For  purposes  of  this section, the following terms have the specified meanings:  (1)   "Authorized  tax  document"  means  a  tax  document  which  the commissioner has authorized to be filed electronically.  (2) "Electronic" means computer technology.  (3) "Software company" means a developer of tax software.  (4)  "Tax"  means  any  tax  or  other  matter  administered  by   the commissioner pursuant to this chapter or any other provision of law.  (5)  "Tax  document"  means  a  return,  report  or any other document relating to a tax or other matter administered by the commissioner.  (6)  "Tax  return  preparer"  means  any  person  who   prepares   for compensation,  or  who employs or engages one or more persons to prepare for compensation, any authorized tax  document.  For  purposes  of  this section, the term "tax return preparer" also includes a payroll service.  (7)  "Tax  software"  means any computer software program intended for tax return preparation purposes. For purposes of this section, the  term "tax  software"  includes,  but  is  not  limited  to,  an off-the-shelf software program loaded onto  a  tax  return  preparer's  or  taxpayer's computer, or an online tax preparation application.  (b)  It  shall  be  unlawful  for  a tax return preparer or a software company to charge a separate fee for the electronic filing of authorized tax documents. It shall also be unlawful for a software company to offer a version of its tax software  that  charges  a  separate  fee  for  the electronic  filing  of  authorized  tax documents and one version of the same tax software that does not.  (c) Any tax return preparer or software company violating this section will be liable for a civil penalty of five hundred dollars for the first violation and one thousand dollars for each  succeeding  violation.  The civil   penalties   imposed  by  this  section  shall  be  paid  to  the commissioner upon notice and demand, and will be assessed, collected and paid in the same manner as taxes  under  article  twenty-seven  of  this chapter.   * NB There are 2 § 34's
NY Tax L § 34-2 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 34*2 - Temporary Deferral Payout Credits.

* §  34.    Temporary  deferral  payout  credits.  1.  The  amounts of nonrefundable credits that are deferred pursuant to section thirty-three of this article in taxable years beginning on or  after  January  first, two  thousand  ten and before January first, two thousand thirteen shall be  accumulated  and  constitute  the  taxpayer's   temporary   deferral nonrefundable payout credit. The taxpayer may first claim this credit in the  taxable  year  beginning  on  or  after January first, two thousand thirteen and before January first, two thousand fourteen.  The  taxpayer shall  be allowed to claim this credit until the accumulated amounts are exhausted. The credit shall be allowed against  the  taxpayer's  tax  as provided  in  the  provisions referenced in paragraph (a) of subdivision three of this section.   2. The amounts of refundable credits that  are  deferred  pursuant  to section  thirty-three  of  this article in taxable years beginning on or after January first, two thousand ten  and  before  January  first,  two thousand  thirteen  shall  be  accumulated and constitute the taxpayer's temporary  deferral  refundable  payout  credit.  In  the  taxable  year beginning  on  or  after January first, two thousand thirteen and before January first, two thousand fourteen, the taxpayer shall be  allowed  to claim  a credit equal to fifty percent of the amount accumulated. In the taxable year beginning on or after January first, two thousand  fourteen and  before  January  first, two thousand fifteen, the taxpayer shall be allowed to claim a credit equal to seventy-five percent of  the  balance of  the  amount  accumulated.  In the taxable year beginning on or after January first, two  thousand  fifteen  and  before  January  first,  two thousand  sixteen, the taxpayer shall be allowed to claim a credit equal to the remaining balance of the amount accumulated. The credit shall  be allowed  against  the  taxpayer's  tax  as  provided  in  the provisions referenced in paragraph (b) of subdivision three of this section.   3. (a) For application of the temporary deferral nonrefundable  payout credit, see the following provisions of this chapter:  (1) Article 9: section 187-o  (2) Article 9-A: section 210-B(33)  (3) Article 22: section 606(qq)  (4) Article 33: section 1511(y)  (b)  For  application  of  the  temporary  deferral  refundable payout credit, see the following provisions of this chapter:  (1) Article 9: section 187-p  (2) Article 9-A: section 210-B(34)  (3) Article 22: section 606(rr)  (4) Article 33: section 1511(z)   * NB There are 2 § 34's
NY Tax L § 35 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 35 - Use of Electronic Means of Communication.

* §  35. Use of electronic means of communication. Notwithstanding any   other provision of New York state law, where the department has obtained   authorization of an online services account holder, in such form as  may   be  prescribed  by  the  commissioner, the department may use electronic   means of communication to furnish any document it is  required  to  mail   per  law  or  regulation.  If  the department furnishes such document in   accordance with this section, department  records  of  such  transaction   shall  constitute  appropriate  and sufficient proof of delivery thereof   and be admissible in any action or proceeding.* NB There are 2 § 35's