reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 31-H - Tax on Real Estate Transfers in the County of Madison › 1449-DDDDDD - Liability for Tax.

§  1449-dddddd.  Liability  for  tax.  1. The real estate transfer tax
  shall be paid by the grantor. If the grantor has failed to pay  the  tax
  imposed  pursuant  to this article or if the grantor is exempt from such
  tax, the grantee shall have the duty to pay the tax. Where  the  grantee
  has  the duty to pay the tax because the grantor has failed to pay, such
  tax shall be the joint and several liability  of  the  grantor  and  the
  grantee.
2. For the purpose of the proper administration of this article and to
  prevent  evasion of the tax hereby authorized, it shall be presumed that
  all conveyances are taxable. Where the consideration  includes  property
  other  than  money,  it  shall be presumed that the consideration is the
  fair market value of  the  real  property  or  interest  therein.  These
  presumptions  shall prevail until the contrary is proven, and the burden
  of proving the contrary shall be on the person liable for payment of the
  tax.
2023 New York Laws › TAX - Tax › Article 31-H - Tax on Real Estate Transfers in the County of Madison › 1449-EEEEEE - Exemptions.

§  1449-eeeeee.  Exemptions.  1.  The  following  shall be exempt from
payment of the real estate transfer tax:
(a) The state of New York, or any of its agencies,  instrumentalities,
political  subdivisions,  or  public  corporations  (including  a public
corporation created pursuant to agreement or compact with another  state
or the Dominion of Canada).
(b)  The  United  Nations, the United States of America and any of its
agencies and instrumentalities.
The exemption of  such  governmental  bodies  or  persons  shall  not,
however, relieve a grantee from the liability for the tax.
2. The tax shall not apply to any of the following conveyances:
(a)  Conveyances  to the United Nations, the United States of America,
the state of New York, or any of their  instrumentalities,  agencies  or
political  subdivisions  (or  any public corporation, including a public
corporation created pursuant to agreement or compact with another  state
or the Dominion of Canada);
(b)  Conveyances  which  are  or  were  used to secure a debt or other
obligation;
(c) Conveyances  which,  without  additional  consideration,  confirm,
correct, modify or supplement a prior conveyance;
(d)  Conveyances  of real property without consideration and otherwise
than in connection with a sale, including conveyances  conveying  realty
as bona fide gifts;
(e) Conveyances given in connection with a tax sale;
(f)  Conveyances  to  effectuate  a mere change of identity or form of
ownership or  organization  where  there  is  no  change  in  beneficial
ownership,  other  than conveyances to a cooperative housing corporation
of the real property comprising the cooperative dwelling or dwellings;
(g) Conveyances which consist of a deed of partition;
(h) Conveyances given pursuant to the federal bankruptcy act;
(i) Conveyances of real property which consist of the execution  of  a
contract  to  sell  real  property  without the use or occupancy of such
property or the granting of an option to purchase real property  without
the use or occupancy of such property; and
(j)  Conveyances  of  an  option or contract to purchase real property
with the use or occupancy of such property where  the  consideration  is
less than two hundred thousand dollars and such property was used solely
by  the  grantor as his or her personal residence and consists of a one,
two or three-family house, an individual residential condominium unit or
the sale of stock in a cooperative  housing  corporation  in  connection
with  the  grant  or  transfer  of  a  proprietary leasehold covering an
individual residential cooperative unit.
2023 New York Laws › TAX - Tax › Article 31-H - Tax on Real Estate Transfers in the County of Madison › 1449-FFFFFF - Credit.

§ 1449-ffffff. Credit. A grantor shall be allowed a credit against the
  tax  due  on a conveyance of real property to the extent tax was paid by
  such grantor on a prior creation of a leasehold of all or a  portion  of
  the  same  real  property or on the granting of an option or contract to
  purchase all or a portion of the same real property,  by  such  grantor.
  Such  credit  shall  be  computed  by  multiplying  the  tax paid on the
  creation of the leasehold or on the granting of the option  or  contract
  by  a fraction, the numerator of which is the value of the consideration
  used to compute such tax paid which is not yet due to  such  grantor  on
  the  date  of the subsequent conveyance (and which such grantor will not
  be entitled to receive after such date), and the denominator of which is
  the total value of the consideration used to compute such tax paid.
2023 New York Laws › TAX - Tax › Article 31-H - Tax on Real Estate Transfers in the County of Madison › 1449-HHHHHH - Designation of Agents.

§  1449-hhhhhh.  Designation of agents. The treasurer is authorized to
  designate the recording officer to act as  its  agent  for  purposes  of
  collecting  the  tax  authorized  by  this  article. The treasurer shall
  provide for the manner in which such person may  be  designated  as  its
  agent  subject  to  such terms and conditions as it shall prescribe. The
  real estate transfer tax shall be paid to  such  agent  as  provided  in
  section fourteen hundred forty-nine-cccccc of this article.
2023 New York Laws › TAX - Tax › Article 31-H - Tax on Real Estate Transfers in the County of Madison › 1449-IIIIII - Liability of Recording Officer.

§  1449-iiiiii.  Liability  of  recording officer. A recording officer
  shall not be liable for any inaccuracy in  the  amount  of  tax  imposed
  pursuant  to  this article that he or she shall collect so long as he or
  she shall compute and collect such tax on the amount of consideration or
  the value of the interest conveyed as such amounts are provided  to  him
  or her by the person paying the tax.
2023 New York Laws › TAX - Tax › Article 31-H - Tax on Real Estate Transfers in the County of Madison › 1449-JJJJJJ - Refunds.

§  1449-jjjjjj.  Refunds.  Whenever the treasurer shall determine that
  any moneys received under  the  provisions  of  the  local  law  enacted
  pursuant to this article were paid in error, it may cause such moneys to
  be  refunded  pursuant  to  such rules and regulations it may prescribe,
  provided any application for such refund is  filed  with  the  treasurer
  within  two  years  from  the  date the erroneous payment was made. When
  making any findings or determinations the treasurer may  rely  upon  any
  findings  or  determinations  of  the  commissioner  and  any  rules and
  regulations promulgated pursuant to article thirty-one of this chapter.
2023 New York Laws › TAX - Tax › Article 31-H - Tax on Real Estate Transfers in the County of Madison › 1449-KKKKKK - Deposit and Disposition of Revenue.

§ 1449-kkkkkk. Deposit and disposition of revenue. All taxes collected
  or  received  by the treasurer or his or her duly authorized agent under
  the provisions of the local law enacted pursuant to this  article  shall
  be deposited in accordance with provisions of a local law adopted by the
  legislative  body  of  the  county  of  Madison  which  local  law shall
  designate proper officers to  be  responsible  for  deposit  of  revenue
  collected  or  received  under  this  article. Such local law shall also
  provide that any officer designated to collect, receive, or deposit such
  revenue  shall  maintain  a  system  of  accounts  showing  the  revenue
  collected  or  received  from  the tax imposed pursuant to this article.
  Such local law shall also provide that  all  revenue  derived  from  the
  imposition  of  such tax shall be deposited into the general fund of the
  county of Madison and shall be used for purposes deemed  appropriate  by
  the legislative body of the county of Madison.
2023 New York Laws › TAX - Tax › Article 31-H - Tax on Real Estate Transfers in the County of Madison › 1449-LLLLLL - Judicial Review.

§  1449-llllll.  Judicial  review.  1.  Any final determination of the
  amount   of   any   tax   payable   under   section   fourteen   hundred
  forty-nine-cccccc  of  this  article  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 unless (a)
  the amount of any tax sought to be  reviewed,  with  such  interest  and
  penalties  thereon  as  may  be provided for by local law 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 petitioner will pay all costs and charges which may accrue
  in  the  prosecution  of  such  proceeding  or  (b) at the option of the
  petitioner, 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 it in the prosecution of  the
  proceeding,  in  which event the petitioner shall not be required to pay
  such taxes, interest or  penalties  as  a  condition  precedent  to  the
  application.
2.  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  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, that (a) such proceeding is
  instituted within four months after the giving of  the  notice  of  such
  denial,  (b)  a  final determination of tax due was not previously made,
  and (c) 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 petitioner will pay all costs and
  charges which may accrue in the prosecution of such proceeding.
3. In any proceedings instituted pursuant to this  article  the  rules
  and regulations of the commissioner shall be applied where applicable.
2023 New York Laws › TAX - Tax › Article 31-H - Tax on Real Estate Transfers in the County of Madison › 1449-MMMMMM - Apportionment.

§ 1449-mmmmmm. Apportionment. The local law adopted by the legislative
  body   of   the  county  of  Madison  shall  provide  for  a  method  of
  apportionment for determining the amount of tax due  whenever  the  real
  property  or  interest therein is situated within and without the county
  of Madison.
2023 New York Laws › TAX - Tax › Article 31-H - Tax on Real Estate Transfers in the County of Madison › 1449-NNNNNN - Miscellaneous.

§ 1449-nnnnnn. Miscellaneous. The local law adopted by the legislative
  body  of the county of Madison may contain such other provisions as such
  legislative body deems necessary for the proper  administration  of  the
  tax  imposed  pursuant  to this article, including provisions concerning
  the determination of tax, the imposition of  interest  on  underpayments
  and  overpayments and the imposition of civil penalties. Such provisions
  shall be identical to the corresponding provisions of  the  real  estate
  transfer  tax  imposed  by article thirty-one of this chapter, so far as
  such provisions can be made applicable to the tax  imposed  pursuant  to
  this article.
2023 New York Laws › TAX - Tax › Article 31-H - Tax on Real Estate Transfers in the County of Madison › 1449-OOOOOO - Returns to Be Secret.

§  1449-oooooo.  Returns  to  be  secret. 1. Except in accordance with
  proper judicial order or as otherwise  provided  by  law,  it  shall  be
  unlawful  for  the treasurer or any officer or employee of the county of
  Madison or  any  person  engaged  or  retained  by  such  county  on  an
  independent  contract  basis  to divulge or make known in any manner the
  particulars set forth or disclosed in any return required under a  local
  law  enacted  pursuant  to  this  article. However, that nothing in this
  section shall prohibit the recording officer from making a  notation  on
  an  instrument effecting a conveyance indicating the amount of tax paid.
  No recorded instrument effecting a  conveyance  shall  be  considered  a
  return for purposes of this section.
2.  The officers charged with the custody of such returns shall not be
  required to produce any of them or evidence  of  anything  contained  in
  them  in  any action or proceeding in any court, except on behalf of the
  county in any action or proceeding involving the collection of a tax due
  under a local law enacted pursuant to this article to which such  county
  or an officer or employee of such county is a party or a claimant, or on
  behalf  of any party to any action or proceeding under the provisions of
  a local law enacted pursuant to this article when the returns  or  facts
  shown thereby are directly involved in such action or proceeding, in any
  of  which  events the court may require the production of, and may admit
  in evidence, so much of said returns or of the facts shown  thereby,  as
  are pertinent to the action or proceeding and no more.
3.  Nothing  herein  shall  be construed to prohibit the delivery to a
  grantor or grantee of an instrument effecting a conveyance or  the  duly
  authorized representative of a grantor or grantee of a certified copy of
  any  return  filed in connection with such instrument or to prohibit the
  publication of statistics so classified as to prevent the identification
  of particular returns and the items thereof, or the  inspection  by  the
  legal  representatives  of such county of the return of any taxpayer who
  shall bring action to set aside or review the tax based thereon.
4. Any officer or employee of such county who willfully  violates  the
  provisions  of  this  section  shall  be  dismissed  from  office and be
  incapable of holding any public office in this state  for  a  period  of
  five years thereafter.
2023 New York Laws › TAX - Tax › Article 31-H - Tax on Real Estate Transfers in the County of Madison › 1449-PPPPPP - Foreclosure.

§  1449-pppppp.  Foreclosure.  Where  the  conveyance  consists  of  a
  transfer of property made as a result of an order  of  the  court  in  a
  foreclosure  proceeding  ordering the sale of such property, the referee
  or sheriff effectuating such  transfer  shall  not  be  liable  for  any
  interest  or  penalties  that are authorized pursuant to this article or
  article thirty-seven of this chapter.
2023 New York Laws › TAX - Tax › Article 31-I - Tax on Real Estate Transfers in the County of Cortland › 1449-BBBBBBB - Imposition of Tax.

* §   1449-bbbbbbb.  Imposition  of  tax.  Notwithstanding  any  other
  provisions of law to  the  contrary,  the  county  of  Cortland,  acting
  through  its  local legislative body, is hereby authorized and empowered
  to adopt and amend local laws imposing in such  county  a  tax  on  each
  conveyance  of  real property or interest therein when the consideration
  exceeds five hundred dollars, at the rate of one dollar  for  each  five
  hundred  dollars or fractional part thereof. Such local law may apply to
  any conveyance occurring  on  or  after  the  date  designated  by  such
  legislative  body,  but  shall not apply to conveyances made on or after
  such date pursuant to binding written contracts entered  into  prior  to
  such  date,  provided  that  the  date  of execution of such contract is
  confirmed by independent evidence such as the recording of the contract,
  payment of a deposit or other facts and circumstances as  determined  by
  the treasurer.
* NB Repealed October 25, 2030
2023 New York Laws › TAX - Tax › Article 31-I - Tax on Real Estate Transfers in the County of Cortland › 1449-CCCCCCC - Payment of Tax.

* §  1449-ccccccc.  Payment  of  tax.  1. The real estate transfer tax
  imposed pursuant to this article shall be paid to the treasurer  or  the
  recording  officer  acting as the agent of the treasurer. Such tax shall
  be paid at the same time as the real  estate  transfer  tax  imposed  by
  article  thirty-one  of  this  chapter  is  required  to  be  paid. Such
  treasurer  or  recording  officer  shall  endorse  upon  each  deed   or
  instrument effecting a conveyance a receipt for the amount of the tax so
  paid.
2.  A  return  shall  be  required  to be filed with such treasurer or
  recording officer for purposes of the real estate transfer  tax  imposed
  pursuant  to this article at the same time as a return is required to be
  filed for purposes of the real estate transfer tax  imposed  by  article
  thirty-one  of this chapter. The return, for purposes of the real estate
  transfer tax imposed pursuant to this article, shall be a  photocopy  or
  carbon  copy of the real estate transfer tax return required to be filed
  pursuant to section fourteen hundred nine of this chapter. However, when
  an apportionment is required to be made  pursuant  to  section  fourteen
  hundred  forty-nine-mmmmmmm  of  this article, a supplemental form shall
  also be required to be filed. The real estate transfer tax  returns  and
  supplemental  forms  required to be filed pursuant to this section shall
  be preserved for three years and  thereafter  until  such  treasurer  or
  recording officer orders them to be destroyed.
3.  The  recording  officer shall not record an instrument effecting a
  conveyance unless the return required by this section has been filed and
  the tax imposed pursuant  to  this  article  shall  have  been  paid  as
  provided in this section.
* NB Repealed October 25, 2030
2023 New York Laws › TAX - Tax › Article 31-I - Tax on Real Estate Transfers in the County of Cortland › 1449-DDDDDDD - Liability for Tax.

* §  1449-ddddddd.  Liability for tax. 1. The real estate transfer tax
  shall be paid by the grantor. If the grantor has failed to pay  the  tax
  imposed  pursuant  to this article or if the grantor is exempt from such
  tax, the grantee shall have the duty to pay the tax. Where  the  grantee
  has  the duty to pay the tax because the grantor has failed to pay, such
  tax shall be the joint and several liability  of  the  grantor  and  the
  grantee.
2. For the purpose of the proper administration of this article and to
  prevent  evasion of the tax hereby authorized, it shall be presumed that
  all conveyances are taxable. Where the consideration  includes  property
  other  than  money,  it  shall be presumed that the consideration is the
  fair market value of  the  real  property  or  interest  therein.  These
  presumptions  shall prevail until the contrary is proven, and the burden
  of proving the contrary shall be on the person liable for payment of the
  tax.
* NB Repealed October 25, 2030
2023 New York Laws › TAX - Tax › Article 31-I - Tax on Real Estate Transfers in the County of Cortland › 1449-EEEEEEE - Exemptions.

* §  1449-eeeeeee.  Exemptions.  1. The following shall be exempt from
payment of the real estate transfer tax:
(a) The state of New York, or any of its agencies,  instrumentalities,
political  subdivisions,  or  public  corporations  (including  a public
corporation created pursuant to agreement or compact with another  state
or the Dominion of Canada).
(b)  The  United  Nations, the United States of America and any of its
agencies and instrumentalities.
The exemption of  such  governmental  bodies  or  persons  shall  not,
however, relieve a grantee from them of liability for the tax.
2. The tax shall not apply to any of the following conveyances:
(a)  Conveyances  to the United Nations, the United States of America,
the state of New York, or any of their  instrumentalities,  agencies  or
political  subdivisions  (or  any public corporation, including a public
corporation created pursuant to agreement or compact with another  state
or the Dominion of Canada);
(b)  Conveyances  which  are  or  were  used to secure a debt or other
obligation;
(c) Conveyances  which,  without  additional  consideration,  confirm,
correct, modify or supplement a prior conveyance;
(d)  Conveyances  of real property without consideration and otherwise
than in connection with a sale, including conveyances  conveying  realty
as bona fide gifts;
(e) Conveyances given in connection with a tax sale;
(f)  Conveyances  to  effectuate  a mere change of identity or form of
ownership or  organization  where  there  is  no  change  in  beneficial
ownership,  other  than conveyances to a cooperative housing corporation
of the real property comprising the cooperative dwelling or dwellings;
(g) Conveyances which consist of a deed of partition;
(h) Conveyances given pursuant to the federal bankruptcy act;
(i) Conveyances of real property which consist of the execution  of  a
contract  to  sell  real  property  without the use or occupancy of such
property or the granting of an option to purchase real property  without
the use or occupancy of such property; and
(j)  Conveyances  of  an  option or contract to purchase real property
with the use or occupancy of such property where  the  consideration  is
less than two hundred thousand dollars and such property was used solely
by  the  grantor as his personal residence and consists of a one, two or
three-family house, an individual residential condominium  unit  or  the
sale  of  stock  in a cooperative housing corporation in connection with
the grant or transfer of a proprietary leasehold covering an  individual
residential cooperative unit.
* NB Repealed October 25, 2030
2023 New York Laws › TAX - Tax › Article 31-I - Tax on Real Estate Transfers in the County of Cortland › 1449-FFFFFFF - Credit.

* §  1449-fffffff. Credit. A grantor shall be allowed a credit against
  the tax due on a conveyance of real property to the extent tax was  paid
  by  such  grantor on a prior creation of a leasehold of all or a portion
  of the same real property or on the granting of an option or contract to
  purchase all or a portion of the same real property,  by  such  grantor.
  Such  credit  shall  be  computed  by  multiplying  the  tax paid on the
  creation of the leasehold or on the granting of the option  or  contract
  by  a fraction, the numerator of which is the value of the consideration
  used to compute such tax paid which is not yet due to  such  grantor  on
  the  date  of the subsequent conveyance (and which such grantor will not
  be entitled to receive after such date), and the denominator of which is
  the total value of the consideration used to compute such tax paid.
* NB Repealed October 25, 2030
2023 New York Laws › TAX - Tax › Article 31-I - Tax on Real Estate Transfers in the County of Cortland › 1449-HHHHHHH - Designation of Agents.

* §  1449-hhhhhhh.  Designation of agents. The treasurer is authorized
  to designate the recording officer to act as its agent for  purposes  of
  collecting  the  tax  authorized  by  this  article. The treasurer shall
  provide for the manner in which such person may  be  designated  as  its
  agent  subject  to  such terms and conditions as it shall prescribe. The
  real estate transfer tax shall be paid to  such  agent  as  provided  in
  section fourteen hundred forty-nine-ccccccc of this article.
* NB Repealed October 25, 2030
2023 New York Laws › TAX - Tax › Article 31-I - Tax on Real Estate Transfers in the County of Cortland › 1449-IIIIIII - Liability of Recording Officer.

* §  1449-iiiiiii. Liability of recording officer. A recording officer
  shall not be liable for any inaccuracy in  the  amount  of  tax  imposed
  pursuant  to  this  article  that  he  shall collect so long as he shall
  compute and collect such tax on the amount of consideration or the value
  of the interest conveyed as such amounts are provided to him or  her  by
  the person paying the tax.
* NB Repealed October 25, 2030
2023 New York Laws › TAX - Tax › Article 31-I - Tax on Real Estate Transfers in the County of Cortland › 1449-JJJJJJJ - Refunds.

* § 1449-jjjjjjj. Refunds. Whenever the treasurer shall determine that
  any  moneys  received  under  the  provisions  of  the local law enacted
  pursuant to this article were paid in error, it may cause such moneys to
  be refunded pursuant to such rules and  regulations  it  may  prescribe,
  provided  any  application  for  such refund is filed with the treasurer
  within two years from the date the  erroneous  payment  was  made.  When
  making  any  findings  or determinations the treasurer may rely upon any
  findings or  determinations  of  the  commissioner  and  any  rules  and
  regulations promulgated pursuant to article thirty-one of this chapter.
* NB Repealed October 25, 2030
2023 New York Laws › TAX - Tax › Article 31-I - Tax on Real Estate Transfers in the County of Cortland › 1449-KKKKKKK - Deposit and Disposition of Revenue.

* §  1449-kkkkkkk.  Deposit  and  disposition  of  revenue.  All taxes
  collected or received by the treasurer  or  his  duly  authorized  agent
  under  the  provisions of the local law enacted pursuant to this article
  shall be deposited in accordance with provisions of a local law  adopted
  by  the legislative body of the county of Cortland which local law shall
  designate proper officers to  be  responsible  for  deposit  of  revenue
  collected  or  received  under  this  article. Such local law shall also
  provide that any officer designated to collect, receive, or deposit such
  revenue  shall  maintain  a  system  of  accounts  showing  the  revenue
  collected  or  received  from  the tax imposed pursuant to this article.
  Such local law shall also provide that  all  revenue  derived  from  the
  imposition  of  such tax shall be deposited into the general fund of the
  county of Cortland and shall be used for purposes deemed appropriate  by
  the legislative body of the county of Cortland.
* NB Repealed October 25, 2030
2023 New York Laws › TAX - Tax › Article 31-I - Tax on Real Estate Transfers in the County of Cortland › 1449-LLLLLLL - Judicial Review.

* §  1449-lllllll.  Judicial review. 1. Any final determination of the
  amount   of   any   tax   payable   under   section   fourteen   hundred
  forty-nine-ccccccc  of  this  article  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 unless (a)
  the amount of any tax sought to be  reviewed,  with  such  interest  and
  penalties  thereon  as  may  be provided for by local law 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 petitioner will pay all costs and charges which may accrue
  in  the  prosecution  of  such  proceeding  or  (b) at the option of the
  petitioner, 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 it in the prosecution of  the
  proceeding,  in  which event the petitioner shall not be required to pay
  such taxes, interest or  penalties  as  a  condition  precedent  to  the
  application.
2.  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  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, that (a) such proceeding is
  instituted within four months after the giving of  the  notice  of  such
  denial,  (b)  a  final determination of tax due was not previously made,
  and (c) 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 petitioner will pay all costs and
  charges which may accrue in the prosecution of such proceeding.
3. In any proceedings instituted pursuant to this  article  the  rules
  and regulations of the commissioner shall be applied where applicable.
* NB Repealed October 25, 2030
2023 New York Laws › TAX - Tax › Article 31-I - Tax on Real Estate Transfers in the County of Cortland › 1449-MMMMMMM - Apportionment.

* §   1449-mmmmmmm.  Apportionment.  The  local  law  adopted  by  the
  legislative body of the county of Cortland shall provide for a method of
  apportionment for determining the amount of tax due  whenever  the  real
  property  or  interest therein is situated within and without the county
  of Cortland.
* NB Repealed October 25, 2030
2023 New York Laws › TAX - Tax › Article 31-I - Tax on Real Estate Transfers in the County of Cortland › 1449-NNNNNNN - Miscellaneous.

* §   1449-nnnnnnn.  Miscellaneous.  The  local  law  adopted  by  the
  legislative body of the  county  of  Cortland  may  contain  such  other
  provisions  as  such  legislative  body  deems  necessary for the proper
  administration of the tax imposed pursuant to  this  article,  including
  provisions  concerning  the  determination  of  tax,  the  imposition of
  interest on underpayments and overpayments and the imposition  of  civil
  penalties.  Such  provisions  shall  be  identical  to the corresponding
  provisions of the real estate transfer tax imposed by article thirty-one
  of this chapter, so far as such provisions can be made applicable to the
  tax imposed pursuant to this article.
* NB Repealed October 25, 2030
2023 New York Laws › TAX - Tax › Article 31-I - Tax on Real Estate Transfers in the County of Cortland › 1449-OOOOOOO - Returns to Be Secret.

* §  1449-ooooooo.  Returns to be secret. 1. Except in accordance with
  proper judicial order or as otherwise  provided  by  law,  it  shall  be
  unlawful  for  the treasurer or any officer or employee of the county of
  Cortland or any  person  engaged  or  retained  by  such  county  on  an
  independent  contract  basis  to divulge or make known in any manner the
  particulars set forth or disclosed in any return required under a  local
  law  enacted  pursuant  to  this  article. However, that nothing in this
  section shall prohibit the recording officer from making a  notation  on
  an  instrument effecting a conveyance indicating the amount of tax paid.
  No recorded instrument effecting a  conveyance  shall  be  considered  a
  return for purposes of this section.
2.  The officers charged with the custody of such returns shall not be
  required to produce any of them or evidence  of  anything  contained  in
  them  in  any action or proceeding in any court, except on behalf of the
  county in any action or proceeding involving the collection of a tax due
  under a local law enacted pursuant to this article to which such  county
  or an officer or employee of such county is a party or a claimant, or on
  behalf  of any party to any action or proceeding under the provisions of
  a local law enacted pursuant to this article when the returns  or  facts
  shown thereby are directly involved in such action or proceeding, in any
  of  which  events the court may require the production of, and may admit
  in evidence, so much of said returns or of the facts shown  thereby,  as
  are pertinent to the action or proceeding and no more.
3.  Nothing  herein  shall  be construed to prohibit the delivery to a
  grantor or grantee of an instrument effecting a conveyance or  the  duly
  authorized representative of a grantor or grantee of a certified copy of
  any  return  filed in connection with such instrument or to prohibit the
  publication of statistics so classified as to prevent the identification
  of particular returns and the items thereof, or the  inspection  by  the
  legal  representatives  of such county of the return of any taxpayer who
  shall bring action to set aside or review the tax based thereon.
4. Any officer or employee of such county who willfully  violates  the
  provisions  of  this  section  shall  be  dismissed  from  office and be
  incapable of holding any public office in this state  for  a  period  of
  five years thereafter.
* NB Repealed October 25, 2030
2023 New York Laws › TAX - Tax › Article 31-I - Tax on Real Estate Transfers in the County of Cortland › 1449-PPPPPPP - Foreclosure.

* §  1449-ppppppp.  Foreclosure.  Where  the  conveyance consists of a
  transfer of property made as a result of an order  of  the  court  in  a
  foreclosure  proceeding  ordering the sale of such property, the referee
  or sheriff effectuating such  transfer  shall  not  be  liable  for  any
  interest  or  penalties  that are authorized pursuant to this article or
  article thirty-seven of this chapter.
* NB Repealed October 25, 2030
2023 New York Laws › TAX - Tax › Article 33 - Franchise Taxes on Insurance Corporations › 1501 - Imposition of Tax.

§  1501.  Imposition  of tax. (a) Every domestic insurance corporation
and every foreign or alien insurance corporation, for the  privilege  of
exercising  its  corporate  franchise,  or  of  doing  business,  or  of
employing capital, or of owning or leasing property in this state  in  a
corporate  or  organized  capacity,  or of maintaining an office in this
state, for all or any part of  its  taxable  year,  except  corporations
specified  in  subdivision  (a) of section fifteen hundred twelve, shall
annually pay a franchise tax which shall  be  computed  as  provided  in
section fifteen hundred two.
(b)  Every life insurance corporation which shall obtain a certificate
of authority to transact business in this state or  a  renewal  of  such
certificate  from  the  superintendent of financial services shall, upon
the expiration of such certificate for any cause or upon its ceasing  to
transact  new  business  in  this  state, continue to pay a tax upon its
business remaining in force in this state as provided in section fifteen
hundred two.
2023 New York Laws › TAX - Tax › Article 33 - Franchise Taxes on Insurance Corporations › 1502 - Computation of Tax.

§  1502. Computation of tax. (a) The tax imposed under section fifteen
hundred one shall be the greatest of:
(1) for taxable years beginning before July first, two thousand,  nine
percent  of  the  taxpayer's  entire  net  income,  or  portion  thereof
allocated within this state, for the  taxable  year,  or  part  thereof,
except that for taxable years beginning prior to January first, nineteen
hundred  seventy-eight,  the rate shall be four and five-tenths percent;
for taxable years beginning  after  June  thirtieth,  two  thousand  and
before  July  first, two thousand one, eight and one-half percent of the
taxpayer's entire net income, or portion thereof allocated  within  this
state,  for  the  taxable  year,  or  part  thereof;  for  taxable years
beginning after June thirtieth, two thousand one and before July  first,
two  thousand two, eight percent of the taxpayer's entire net income, or
portion thereof allocated within this state, for the  taxable  year,  or
part  thereof;  for  taxable  years  beginning after June thirtieth, two
thousand two and before January first, two  thousand  seven,  seven  and
one-half percent of the taxpayer's entire net income, or portion thereof
allocated  within this state, for the taxable year, or part thereof; and
for taxable years beginning on or  after  January  first,  two  thousand
seven,  seven and one-tenth percent of the taxpayer's entire net income,
or portion thereof allocated within this state, for the taxable year, or
part thereof; or
(2) one and six-tenths mills for each dollar of the  taypayer's  total
business  and  investment  capital  allocated  within this state for the
taxable year, or part thereof, except that for taxable  years  beginning
prior  to  January first, nineteen hundred seventy-eight, the rate shall
be eight-tenths mills; or
(3) nine percent on thirty percent of the taxpayer's entire net income
plus salaries and other compensation paid to the taxpayer's  elected  or
appointed  officers  and  to  every stockholder owning in excess of five
percent of its issued capital stock minus fifteen thousand  dollars  and
any net loss for the reported year, or the portion of such sum allocated
within  the state as hereinafter provided, except that for taxable years
beginning prior to January first, nineteen  hundred  seventy-eight,  the
rate shall be four and five-tenths percent rather than nine percent; or
(4) two hundred fifty dollars; plus
(b)  eight-tenths  of  a  mill  for  each dollar of the portion of the
taxpayer's subsidiary capital allocated within the state for the taxable
year, or part thereof, except that for taxable years beginning prior  to
January  first,  nineteen  hundred  seventy-eight,  the  rate  shall  be
four-tenths of a mill.
2023 New York Laws › TAX - Tax › Article 33 - Franchise Taxes on Insurance Corporations › 1502-A - Tax on Non-Life Insurance Corporations.

§ 1502-a.  Tax  on non-life insurance corporations. In lieu of the tax
  imposed by section fifteen hundred one of this article,  every  domestic
  insurance  corporation,  every  foreign  insurance corporation and every
  alien insurance corporation, other than  such  corporations  transacting
  the  business  of life insurance, (1) authorized to transact business in
  this state under a certificate of authority from the  superintendent  of
  financial  services,  (2)  that  is a risk retention group as defined in
  subsection (n)  of  section  five  thousand  nine  hundred  two  of  the
  insurance law, or (3) that is a health maintenance organization required
  to  obtain  a  certificate  of authority under article forty-four of the
  public health law, shall, for  the  privilege  of  exercising  corporate
  franchises  or  for  carrying  on  business  in a corporate or organized
  capacity within this state, and in addition to any other  taxes  imposed
  for  such privilege, pay a tax on all gross direct premiums, less return
  premiums thereon, written on risks located or resident  in  this  state.
  The  tax  imposed  by  this  section shall be computed in the manner set
  forth in subdivision (a) of section fifteen hundred ten of this  article
  as  such  subdivision  applied to taxable years beginning before January
  first, two thousand three, except that the rate of tax imposed  by  this
  section  shall  be  one and seventy-five hundredths percent on all gross
  direct premiums, less return premiums thereon, for accident  and  health
  insurance   contracts,   including  contracts  with  health  maintenance
  organizations for health services, and two percent  on  all  other  such
  premiums.  All  the  other  provisions in section fifteen hundred ten of
  this article as amended from time to time, other than subdivision (b) of
  such section, shall apply to the tax imposed  by  this  section.  In  no
  event  shall the tax imposed under this section be less than two hundred
  fifty dollars.
2023 New York Laws › TAX - Tax › Article 33 - Franchise Taxes on Insurance Corporations › 1516 - Payment of Tax.

§  1516.  Payment  of  tax.  (a) To the extent the tax imposed by this
article shall not have been previously paid pursuant to section  fifteen
hundred fourteen,
(1) each such tax, or the balance thereof, shall be payable to the tax
commission  in  full at the time the taxpayer's return is required to be
filed, and
(2) each such tax, or the balance thereof,  imposed  on  any  taxpayer
which  ceased  to  exercise  its  franchise  or to be subject to the tax
imposed by this article shall be payable to the tax  commission  at  the
time  the  return  is  required to be filed, provided each such tax of a
domestic corporation which continues to possess its franchise  shall  be
subject  to adjustment as the circumstances may require; all other taxes
of any such taxpayer, which pursuant to the foregoing provisions of this
subdivision would otherwise be  payable  subsequent  to  the  time  such
return  is  required  to be filed, shall nevertheless be payable at such
time.
(b) If the taxpayer, within the time prescribed by subdivision (c)  of
section  fifteen  hundred  fifteen,  shall have applied for an automatic
extension of time to file its annual return and shall have paid  to  the
commissioner  of  taxation  and  finance  on  or  before  the  date such
application is filed an amount properly estimated as  provided  by  said
subdivision,  the  only  amount  payable in addition to the tax shall be
interest at the underpayment rate set by the  commissioner  pursuant  to
subsection (e) of section one thousand ninety-six or, if no rate is set,
at  the  rate of six percent per annum upon the amount by which the tax,
or portion thereof payable on or before the date the return was required
to be filed, exceeds the  amount  so  paid.  For  the  purposes  of  the
preceding sentence,
(1)  an  amount  so  paid  shall be deemed properly estimated if it is
either  (i)  not  less  than  ninety  percent  of  the  tax  as  finally
determined, or (ii) not less than the tax shown on the taxpayer's return
for  the  preceding  taxable  year, if such preceding year was a taxable
year of twelve months; and
(2) the time when a return is required to be filed shall be determined
without regard to any extension of time for filing such return.
(c) The tax commission may grant a reasonable extension  of  time  for
payment  of  any tax imposed by this article under such conditions as it
deems just and proper.
2023 New York Laws › TAX - Tax › Article 33 - Franchise Taxes on Insurance Corporations › 1517 - Deposit and Disposition of Revenue.

§  1517.  Deposit  and disposition of revenue. All taxes, interest and
  penalties collected or received by the tax commission under this article
  shall be deposited and disposed of pursuant to the provisions of section
  one hundred seventy-one-a of this chapter.
2023 New York Laws › TAX - Tax › Article 33 - Franchise Taxes on Insurance Corporations › 1519 - Procedural Provisions.

§  1519. Procedural provisions. 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
  such article twenty-seven  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.
2023 New York Laws › TAX - Tax › Article 33-A - Tax on Independently Procured Insurance › 1551 - Imposition of Tax.

§ 1551. Imposition of tax. There is hereby imposed on any person whose
  home  state  is New York and who purchases or renews a taxable insurance
  contract from an insurer not authorized to  transact  business  in  this
  state  under  a  certificate  of  authority  from  the superintendent of
  financial services a tax at the rate of three and six-tenths percent  of
  the  premiums  paid  or  to  be  paid,  less  returns  thereon, for such
  insurance. Nothing in this article modifies or abrogates  any  provision
  of the insurance law.
2023 New York Laws › TAX - Tax › Article 33-A - Tax on Independently Procured Insurance › 1552 - Allocation.

§  1552. Allocation. Where the taxable insurance contract covers risks
  located  or  resident  both  within  and  without  this  state  and  the
  taxpayer's home state is New York, one hundred percent of premiums shall
  be allocable to this state.
2023 New York Laws › TAX - Tax › Article 33-A - Tax on Independently Procured Insurance › 1553 - Exemptions.

§ 1553. Exemptions. This article shall not apply to:
(a)  the  government  of  the  United  States  or  any instrumentality
thereof;
(b) the state of New York or any political subdivision, as  such  term
is  defined  for  purposes  of section one hundred three of the internal
revenue code, thereof;
(c) the United Nations or  any  other  international  organization  of
which the United States is a member;
(d) any foreign government;
(e)  any  taxable  insurance  contract  procured  through  a  New York
licensed excess line broker in accordance with section two thousand  one
hundred eighteen of the insurance law; and
(f)   any   taxable  insurance  contract  of  the  type  described  in
subsections (b), (c)  and  (d)  of  section  two  thousand  one  hundred
seventeen of the insurance law.
2023 New York Laws › TAX - Tax › Article 33-A - Tax on Independently Procured Insurance › 1554 - Returns and Payment.

§ 1554. Returns and payment. (a) Every person shall file a return with
the  commissioner  of  taxation and finance, in a form prescribed by the
commissioner of taxation and finance, within sixty days of  the  end  of
the  calendar  quarter  during  which  a taxable insurance contract took
effect or was renewed. Such return shall set forth such  information  as
the commissioner of taxation and finance may prescribe. The commissioner
of  taxation  and  finance  may grant a reasonable extension of time for
filing such returns.
(b)  Every  return  filed  by  a  corporation,  partnership,   limited
liability   company   or   association  shall  have  annexed  thereto  a
certification made by any person duly authorized so to act on behalf  of
such  corporation, partnership, limited liability company or association
that the statements  contained  therein  are  true.  The  fact  that  an
individual's  name  is  signed on a certification of the return shall be
prima facie evidence that such individual  is  authorized  to  sign  and
certify  the  return  on behalf of the corporation, partnership, limited
liability company or association.   Blank  forms  of  returns  shall  be
furnished  by  the commissioner of taxation and finance, on application,
but failure to secure such a form shall not release any person from  the
obligation of making any return required by this article.
(c)  An  action  may be brought at any time by the attorney general at
the instance of the commissioner of taxation and finance, in the name of
the state, to compel the filing of returns due under this article.
(d) The tax shall be payable  to  the  commissioner  of  taxation  and
finance in full at the time that the return is required to be filed. The
commissioner of taxation and finance may grant a reasonable extension of
time for payment of tax under such terms and conditions as he deems just
and proper.