reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 New York Laws › TAX - Tax › Article 12-A - Tax on Gasoline and Similar Motor Fuel › 285 - Special Provision as to Imposition of Tax on Certain Motor Fuel.

§ 285.  Special  provision  as  to  imposition of tax on certain motor
  fuel.  If a person, firm, association or corporation shall  receive  any
  motor  fuel  in such form and under such circumstances as shall preclude
  the collection  of  such  tax  from  a  distributor  by  reason  of  the
  constitution  and  laws  of the United States, and shall thereafter sell
  any such fuel in such manner and under such circumstances as may subject
  the fuel sold to the taxing power of  this  state,  such  person,  firm,
  association  or  corporation  shall  be  considered  a distributor, with
  respect to such sale, and shall make the  same  reports,  pay  the  same
  taxes and be subject to all other provisions of this article relating to
  distributors.
2023 New York Laws › TAX - Tax › Article 12-A - Tax on Gasoline and Similar Motor Fuel › 286-A - Records and Reports of Transportation of Motor Fuel and Diesel Motor Fuel.

§  286-a.  Records  and  reports  of  transportation of motor fuel and
  diesel motor fuel. Every person transporting motor fuel or diesel  motor
  fuel within this state, whether such transportation originates within or
  without this state, when required by the commissioner, shall keep a true
  and  accurate  record  of  all  motor  fuel  and  diesel  motor  fuel so
  transported,  including  ingredients  which  may  be   manufactured   or
  compounded into motor fuel or diesel motor fuel, showing such facts with
  relation  to  such  fuel and ingredients and their transportation as the
  commissioner may require. Such record shall be open to inspection by the
  representatives of the department at any time and the  commissioner  may
  require  from  any  such  person sworn returns of all or any part of the
  information shown by such records.
2023 New York Laws › TAX - Tax › Article 12-A - Tax on Gasoline and Similar Motor Fuel › 288-A - Jeopardy Assessments.

§ 288-a. Jeopardy assessments. If the tax commission believes that the
  collection  of any tax will be jeopardized by delay it may determine the
  amount of such tax and assess the same, together with all  interest  and
  penalties  provided  by law, against any person liable therefor prior to
  the filing of his return and prior  to  the  date  when  his  return  is
  required  to  be  filed.  The  amount so determined shall become due and
  payable to the tax commission by the person against whom such a jeopardy
  assessment is made, as soon as notice thereof is given to him personally
  or by registered or  certified  mail.  The  provisions  of  section  two
  hundred   eighty-eight   of   this  article  shall  apply  to  any  such
  determination except to the extent that they may  be  inconsistent  with
  the  provisions  of  this  section.  The  tax commission shall abate any
  jeopardy assessment if it  finds  that  jeopardy  does  not  exist.  The
  collection  of  any jeopardy assessment may be stayed by filing with the
  tax commission a bond issued by a surety company authorized to  transact
  business  in  this state and approved by the superintendent of financial
  services as to solvency  and  responsibility,  or  such  other  security
  acceptable to the tax commission, conditioned upon payment of the amount
  assessed  and  interest  thereon,  or  any  lesser  amount to which such
  assessment may be reduced by the tax commission or by a proceeding under
  article seventy-eight of the civil practice law and rules as provided in
  section two hundred eighty-eight of this article,  such  payment  to  be
  made when the assessment or any such reduction thereof shall have become
  final  and  not  subject  to further review. If such a bond is filed and
  thereafter a proceeding under  article  seventy-eight  is  commenced  as
  provided in subdivision five of section two hundred eighty-eight of this
  article, deposit of the taxes, penalties and interest assessed shall not
  be  required  as  a  condition  precedent  to  the  commencement of such
  proceeding. Where a jeopardy assessment is made, any property seized for
  the collection of the tax shall not be sold (1) until expiration of  the
  time  to  apply  for  a  hearing  as  provided  in  section  two hundred
  eighty-eight of this article, and (2)  if  such  application  is  timely
  filed,  until the expiration of four months after the tax commission has
  given notice of  its  determination  to  the  person  against  whom  the
  assessment  is made; provided, however, such property may be sold at any
  time if such person has failed to attend a hearing of which he has  been
  duly  notified,  or if he consents to the sale, or if the tax commission
  determines that  the  expenses  of  conservation  and  maintenance  will
  greatly reduce the net proceeds, or if the property is perishable.
2023 New York Laws › TAX - Tax › Article 12-A - Tax on Gasoline and Similar Motor Fuel › 289 - Proceedings to Recover Tax.

§ 289. Proceedings to recover tax. Whenever any distributor shall fail
  to  pay, within the time limited herein, any tax which he is required to
  pay under the provisions of this article,  the  attorney-general  shall,
  upon  the  request  of  the  department of taxation and finance, enforce
  payment of such tax by civil action in the supreme court, in the name of
  the people of the state, against such distributor for the amount of such
  tax, with interest. The proceeds of the judgment, if any, shall be  paid
  to the department of taxation and finance.
Whenever  any  distributor  shall fail to pay, within the time limited
  herein, any tax which 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 distributor,
  found within his county, for the payment of the amount thereof, with the
  added penalties, interest and the cost of executing the warrant, and  to
  return such warrant to the department of taxation and finance 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 distributor mentioned in the warrant, and the amount of the
  tax, penalties and interest 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 and
  personal property of the distributor against whom the warrant is issued.
  Such lien shall not apply to personal property unless  such  warrant  is
  also  filed in the department of state. The said 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, penalties
  and interest against the distributor as if the people of the  state  had
  recovered judgment against such distributor for the amount of the tax.
2023 New York Laws › TAX - Tax › Article 12-A - Tax on Gasoline and Similar Motor Fuel › 289-A - Tax to Be Paid but Once; Foreign and Interstate Commerce; Injunction.

§  289-a.    Tax to be paid but once; foreign and interstate commerce;
  injunction.  Nothing in this article shall be construed to  require  the
  payment  to the department of taxation and finance of such tax more than
  once on any quantity of motor fuel sold within the state.  No  provision
  of  this  article  shall  apply  or  be construed to apply to foreign or
  interstate commerce, except in so far  as  the  same  may  be  effective
  pursuant  to  the  United  States constitution and to laws of the United
  States  enacted  pursuant  thereto.    The  supreme  court  shall   have
  jurisdiction  to restrain the department, by injunction, from collecting
  a tax under this article upon any sale as to which,  by  reason  of  the
  United  States  constitution  and  the laws of the United States enacted
  pursuant thereto, such a tax cannot be imposed.
2023 New York Laws › TAX - Tax › Article 12-A - Tax on Gasoline and Similar Motor Fuel › 289-E - Deposit and Disposition of Revenue.

§  289-e. Deposit and disposition of revenue.  1. All taxes, interest,
  penalties and fees collected or received by the commissioner  under  the
  taxes   imposed  by  this  article,  except  as  provided  otherwise  in
  subdivision two and subdivision three of this section and  sections  two
  hundred    eighty-two-b,   two   hundred   eighty-two-c,   two   hundred
  eighty-four-a and two hundred eighty-four-c, other than the fee  imposed
  by  section two hundred eighty-four-d and penalties and interest on such
  fee, shall be deposited and disposed of pursuant to  the  provisions  of
  section  one  hundred  seventy-one-a  of  this chapter; provided that an
  amount equal to thirty-seven and  one-half  per  centum  of  the  moneys
  collected under section two hundred eighty-four of this chapter shall be
  appropriated  and used for the acquisition of property necessary for the
  construction and reconstruction of highways and bridges or  culverts  on
  the  state  highway  system,  and  for the construction, maintenance and
  repair of such highways and bridges or culverts, all under the direction
  of the commissioner of transportation.
2. All taxes, interest, penalties and fees collected  or  received  by
  the  commissioner  of  taxation  and  finance  after March thirty-first,
  nineteen hundred ninety-three under the taxes  imposed  by  section  two
  hundred  eighty-four of this article shall be deposited in the dedicated
  highway and bridge trust  fund  and  disposed  of  pursuant  to  section
  eighty-nine-b of the state finance law.
3.  Subject  to the provisions of section one hundred seventy-one-a of
  this  chapter  relating  to  refunds  and  reimbursements,  all   taxes,
  interest,  penalties  and fees collected or received by the commissioner
  after March thirty-first, two  thousand,  under  the  taxes  imposed  by
  section  two  hundred eighty-two-a of this article shall be deposited in
  the dedicated fund accounts pursuant to subdivision (d) of section three
  hundred one-j of this chapter.
2023 New York Laws › TAX - Tax › Article 12-A - Tax on Gasoline and Similar Motor Fuel › 289-F - Joint Administration of Taxes.

§  289-f.  Joint  administration  of  taxes. In addition to the powers
  granted to the commissioner in this chapter, the commissioner is  hereby
  authorized  to make provisions pursuant to rules and regulations for the
  joint administration, in whole or in part, of the state and local  taxes
  imposed  by article twenty-eight and authorized to be imposed by article
  twenty-nine of this chapter upon the sale of motor fuel or diesel  motor
  fuel and the taxes imposed and authorized to be imposed by this article,
  including the joint reporting, assessment, collection, determination and
  refund  of such taxes, and for that purpose to prescribe that any of the
  commissioner's functions under such articles, and  any  returns,  forms,
  statements, documents or information to be submitted to the commissioner
  under  such  articles,  any books and records to be kept for purposes of
  the taxes imposed or authorized to be  imposed  by  such  articles,  any
  schedules   of   amounts  to  be  collected  under  such  articles,  any
  registration required under such articles,  and  the  payment  of  taxes
  under  such articles shall be on a joint basis with respect to the taxes
  imposed by such articles.
2023 New York Laws › TAX - Tax › Article 13 - Tax on Unrelated Business Income › 290 - Imposition of Tax.

§  290. Imposition of tax. (a) General. For every taxable year or part
thereof, every organization described in paragraph two of subsection (a)
of section five hundred eleven of the internal revenue code of  nineteen
hundred  fifty-four  and  every  trust  described  in  paragraph  two of
subsection (b) of section five hundred eleven of such code  carrying  on
an  unrelated  trade or business in New York shall pay a tax at the rate
of nine per centum on its unrelated business  taxable  income  for  such
year,  or on the portion thereof allocated to this state, as provided in
section  two  hundred  ninety-three,  or  two  hundred  fifty   dollars,
whichever is greater.
(b)  Unrelated  trade  or  business  carried  on  by  a  receiver. Any
receiver, referee, trustee, assignee or fiduciary,  or  any  officer  or
agent  appointed  by  any  court,  who carries on the unrelated trade or
business of an organization or trust described in either  paragraph  two
of  subsection  (a)  or  paragraph two of subsection (b) of section five
hundred  eleven  of  the  internal  revenue  code  of  nineteen  hundred
fifty-four  shall  be  subject to the tax imposed by this article in the
same manner and to the same extent as if the unrelated trade or business
were carried on by the agents, officers or trustees of such organization
or trust.
(c) Exemptions. (1) Every corporation  liable  to  tax  under  article
nine-a of this chapter shall not be subject to tax under this article.
(2)  Every organization whose sole unrelated trade or business carried
on in New York consists of activities constituting an unrelated trade or
business solely by  virtue  of  section  501(m)(2)(A)  of  the  internal
revenue code shall not be subject to tax under this article.
(3)  Any  income  derived  from the conduct of games of chance or from
rental of premises for the conduct of games  of  chance  pursuant  to  a
license  granted under article nine-A of the general municipal law shall
not be subject to tax under this article.
2023 New York Laws › TAX - Tax › Article 13 - Tax on Unrelated Business Income › 291 - Meaning of Terms.

§  291.   Meaning of terms.  (a)  Any terms used in this article shall
have the same meaning as when used in a comparable context in  the  laws
of  the  United  States  relating  to  federal  income  taxes,  unless a
different meaning is clearly required.  Any reference in this article to
the laws of the United States shall mean the provisions of the  internal
revenue code of nineteen hundred fifty-four, and amendments thereto, and
other  provisions  of  the laws of the United States relating to federal
income taxes, as the same may be or become effective at any time or from
time to time for the taxable year.
(b)  The term "taxpayer" means an organization or trust  described  in
section two hundred ninety.
(c)    The  term "tangible personal property" means corporeal personal
property,  such  as  machinery,  tools,  implements,  goods,  wares  and
merchandise,  and  does  not  mean  money,  deposits in banks, shares of
stock, bonds, notes, credits or evidences of an interest in property and
evidences of debt.
2023 New York Laws › TAX - Tax › Article 13 - Tax on Unrelated Business Income › 295 - Procedural Provisions.

§  295.  Procedural provisions.  The provisions of section two hundred
  eleven, except subdivisions one, four and nine thereof,  the  provisions
  of  subdivision three of section two hundred sixteen, and the provisions
  of section two hundred nineteen of this chapter and  the  provisions  of
  article  twenty-seven  of this chapter, shall apply to the provisions of
  this article in the same manner and with the same force and effect as if
  the language of those sections had been incorporated in full  into  this
  article and had expressly referred to the tax under this article, except
  to  the  extent  that  any  such provision is either inconsistent with a
  provision of this article or is not relevant to this article, and except
  that the term "report" shall be read  as  "return",  the  term  "taxable
  income"  shall  be  read  as "unrelated business taxable income" and the
  terms  "corporation"  and  "foreign  corporation"  shall  be   read   as
  "taxpayer".
2023 New York Laws › TAX - Tax › Article 13-A - Tax on Petroleum Businesses › 301-M - Credit or Reimbursement for Certain Governmental Purchases by Credit Card.

§ 301-m. Credit or reimbursement for certain governmental purchases by
  credit  card.  Notwithstanding any provision of the law to the contrary,
  tax paid pursuant to this article in respect to  motor  fuel  or  diesel
  motor  fuel  purchased  by  a  government  entity  and  paid for by such
  government entity with a credit card shall be reimbursed or credited  to
  the  issuer  of  the  credit  card  used  for  such purchase or the fuel
  distributor designated in accordance with and subject to the  provisions
  of  sections  eleven  hundred  thirty-eight, eleven hundred thirty-nine,
  eleven hundred forty-two, and eleven hundred forty-five of this  chapter
  concerning  such  credit  card issuers, fuel distributors and government
  entities. Such provisions shall apply with respect to the administration
  of and procedure with respect to the taxes imposed under this article in
  the same manner and with the same force and effect as if the language of
  such provisions had been incorporated in full into this article and  had
  expressly   referred   to   the   tax  under  this  article,  with  such
  modifications as may be necessary in order to adapt the language of such
  provisions to the taxes imposed by this article, except  to  the  extent
  that any such provision is not relevant to this article.
2023 New York Laws › TAX - Tax › Article 13-A - Tax on Petroleum Businesses › 305 - Exempt Entities.

§  305.    Exempt entities.--No corporation or unincorporated business
  shall be a petroleum business subject to tax under this article  because
  it  imported  or  caused  motor  fuel,  diesel  motor  fuel  or residual
  petroleum product to be imported into this state or  produced,  refined,
  manufactured  or compounded such products in this state where such motor
  fuel, diesel motor fuel or residual petroleum product is exclusively for
  the use and consumption of such corporation or  unincorporated  business
  and  such  corporation  or  incorporated  business  is  an  organization
  described in subdivision (a) of section eleven hundred sixteen  of  this
  chapter.
2023 New York Laws › TAX - Tax › Article 13-A - Tax on Petroleum Businesses › 313 - Limitation of Time.

§  313.  Limitation of time.--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,  appraise,
  assess,  determine  or  enforce  the  collection  of  any tax or penalty
  prescribed by this article; provided, however, that as to real estate in
  the hands of persons who are owners thereof who would be  purchasers  in
  good faith but for such tax or penalty and as to the lien on real estate
  of  mortgages held by persons who would be holders thereof in good faith
  but for such tax or penalty, all such taxes and penalties shall cease to
  be a lien on such real estate as  against  such  purchasers  or  holders
  after  the  expiration  of ten years from the date such taxes became due
  and payable. The limitations herein provided for shall not apply to  any
  transfer  from  a  petroleum  business  to a person with intent to avoid
  payment of any taxes, or where with like intent the transfer is made  to
  a  grantee,  or  any  subsequent  grantee  controlled  by such petroleum
  business or which has any community of interest with it, either  through
  stock ownership or otherwise.
2023 New York Laws › TAX - Tax › Article 18 - Taxes on Alcoholic Beverages › 422 - Bonds of Distributors.

§  422.  Bonds  of  distributors.  The  tax commission may require any
  distributor to file with the department of taxation and finance  a  bond
  issued  by  a surety company approved by the superintendent of financial
  services as to solvency and responsibility and  authorized  to  transact
  business   in  the  state  or  other  security  acceptable  to  the  tax
  commission, in such amount as the tax commission may fix, to secure  the
  payment  of any sums due from such distributor pursuant to this article.
  The tax commission may require that such a bond  or  other  security  be
  filed  before  a  distributor  is registered, or at any time when in its
  judgment the same is necessary as a protection  to  the  revenues  under
  this  article.  If  securities  are  deposited  as  security  under this
  subdivision, such securities shall be kept in the joint custody  of  the
  comptroller and the commissioner of taxation and finance and may be sold
  by  the  tax  commission  if  it  becomes necessary so to do in order to
  recover any sums due from such distributor pursuant to this article; but
  no such sale shall be had until after such distributor  shall  have  had
  opportunity  to  litigate the validity of any tax if it elects so to do.
  Upon any such sale, the surplus, if any, above the sums due  under  this
  article, shall be returned to such distributor.
2023 New York Laws › TAX - Tax › Article 18 - Taxes on Alcoholic Beverages › 423 - Cancellation of Registration of Distributors.

§  423. Cancellation of registration of distributors. The registration
  of any distributor may be cancelled by the commissioner upon its failure
  to file a bond or other security when required, and the registration  of
  a  distributor  may be cancelled by the commissioner upon its failure to
  comply with any of the provisions of  this  article  or  any  reasonable
  requirement,  rule or regulation adopted pursuant to this article by the
  department of taxation and finance  or  by  the  commissioner.  All  the
  provisions  of  subdivisions  four  through six and eight through ten of
  section  two  hundred  eighty-three  of   this   chapter   relating   to
  registration  of  distributors  of motor fuel shall be applicable to the
  registration of distributors under this article with the same force  and
  effect as if the language of those subdivisions had been incorporated in
  full  in  this section and had expressly referred to the registration of
  distributors under this article and the tax  imposed  by  this  article,
  with  such  modification  as  may  be  necessary  in  order to adapt the
  language of such provisions to the provisions of this article, provided,
  specifically, that the term "motor fuel" shall  be  read  as  "alcoholic
  beverages".   Provided,  however,  a  registration  shall  be  cancelled
  immediately, upon cancellation or revocation  for  cause  of  a  license
  under   the   alcoholic   beverage  control  law.  A  distributor  shall
  immediately inform the department in writing of any change in  its  name
  or  address,  and  a  corporate distributor shall immediately inform the
  department, in writing, of any change in its name, or in its officers or
  directors, or their residence addresses.