reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 209-K - Gift to the Love Your Library Fund.

§  209-K.  Gift  to  the love your library fund. Effective for any tax
  year commencing on or after January  first,  two  thousand  eighteen,  a
  taxpayer  in  any  taxable year may elect to contribute to the love your
  library fund. Such contribution shall be in any whole dollar amount  and
  shall  not reduce the amount of the state tax owed by such taxpayer. The
  commissioner shall include space on the corporate income tax  return  to
  enable  a  taxpayer to make such contribution. Notwithstanding any other
  provision of law, all revenues collected pursuant to this section  shall
  be  credited  to  the  love your library fund and shall be used only for
  those purposes enumerated in section ninety-nine-l of the state  finance
  law, as added by chapter three hundred three of the laws of two thousand
  four.
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 209-L - Gift for Als Research and Education.

* §  209-L. Gift for ALS research and education. Effective for any tax
  year commencing on or after January  first,  two  thousand  nineteen,  a
  taxpayer  in  any taxable year may elect to contribute to the support of
  the New York state ALS  (Amyotrophic  Lateral  Sclerosis)  research  and
  education  fund.  Such  contribution shall be in any whole dollar amount
  and shall not reduce the amount of the state tax owed by such  taxpayer.
  The  commissioner shall include space on the corporate income tax return
  to enable a taxpayer to  make  such  contribution.  Notwithstanding  any
  other  provision of law, all revenues collected pursuant to this section
  shall be credited to the New York state ALS research and education  fund
  and  shall  be  used  only  for  those  purposes  enumerated  in section
  ninety-five-i of the state finance law.
* NB There are 3 § 209-L's
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 209-L*2 - Gift for Lupus Education and Prevention.

* §  209-L. Gift for lupus education and prevention. A taxpayer in any
  taxable year may elect  to  contribute  to  the  support  of  the  lupus
  education  and  prevention fund. Such contribution shall be in any whole
  dollar amount and shall not reduce the amount of the state tax  owed  by
  such  taxpayer.  The  commissioner  shall include space on the corporate
  income tax return to  enable  a  taxpayer  to  make  such  contribution.
  Notwithstanding  any  other  provision  of  law,  all revenues collected
  pursuant to this section shall be credited to the  lupus  education  and
  prevention  fund and shall be used only for those purposes enumerated in
  section ninety-seven-rrrr of the state finance law.
* NB There are 3 § 209-L's
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 209-L*3 - Gift for Military Families.

* §  209-L.  Gift  for  military  families. Effective for any tax year
  commencing on or after January first, two thousand eighteen, a  taxpayer
  in  any  taxable  year  may  elect  to  contribute to the support of the
  military family relief fund. Such contribution shall  be  in  any  whole
  dollar  amount  and shall not reduce the amount of the state tax owed by
  such taxpayer. The commissioner shall include  space  on  the  corporate
  income  tax  return  to  enable  a  taxpayer  to make such contribution.
  Notwithstanding any other  provision  of  law,  all  revenues  collected
  pursuant to this section shall be credited to the military family relief
  fund  and  shall  be  used only for those purposes enumerated in section
  eighty-nine-i of the state finance law.
* NB There are 3 § 209-L's
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 209-M - Gift for Leukemia, Lymphoma and Myeloma Research, Education and Treatment.

* § 209-M. Gift for leukemia, lymphoma and myeloma research, education
  and treatment. Effective for any tax year commencing on or after January
  first,  two thousand twenty, a taxpayer in any taxable year may elect to
  contribute  to  the  support  of  the  leukemia,  lymphoma  and  myeloma
  research,  education  and  treatment fund. Such contribution shall be in
  any whole dollar amount and shall not reduce the amount of the state tax
  owed by such taxpayer. The  commissioner  shall  include  space  on  the
  corporate   income  tax  return  to  enable  a  taxpayer  to  make  such
  contribution. Notwithstanding any other provision of law,  all  revenues
  collected  pursuant  to  this section shall be credited to the leukemia,
  lymphoma and myeloma research, education and treatment fund and shall be
  used only for those purposes enumerated in section ninety-seven-ssss  of
  the state finance law.
* NB There are 2 § 209-M's
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 209-M*2 - Gift for Home Delivered Meals for Seniors.

* §  209-M.  Gift  for home delivered meals for seniors. Effective for
  any tax  year  commencing  on  or  after  January  first,  two  thousand
  nineteen,  a taxpayer in any taxable year may elect to contribute to the
  support of the senior wellness in nutrition  fund  for  the  purpose  of
  providing home delivered meals to seniors. Such contribution shall be in
  any  whole  dollar  amount  and shall not reduce the amount of state tax
  owed by such taxpayer. The  commissioner  shall  include  space  on  the
  business franchise income tax return, entitled "Home Delivered Meals for
  Seniors",   to   enable   a   taxpayer   to   make   such  contribution.
  Notwithstanding any other  provision  of  law,  all  revenues  collected
  pursuant  to  this  section  shall be credited to the senior wellness in
  nutrition fund and shall only be used for those purposes  enumerated  in
  section ninety-one-g of the state finance law.
* NB There are 2 § 209-M's
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 209-N - Retired and Rescued Thoroughbred Race Horse Aftercare.

* §  209-N.  Retired  and  rescued  thoroughbred race horse aftercare.
  Effective for any tax year commencing on or after the effective date  of
  this  section, a taxpayer in any taxable year may elect to contribute to
  the  New  York  state  thoroughbred  breeding   and   development   fund
  established  pursuant  to  section  two hundred fifty-two of the racing,
  pari-mutuel wagering and breeding law, for the purpose  of  funding  the
  operation  of retired race horse aftercare facilities. Any contributions
  made to the thoroughbred breeding and development fund pursuant to  this
  section shall be deposited into a dedicated account managed by the fund,
  which  shall  solely  be  used for funding the operation of retired race
  horse aftercare facilities, with a preference  for  those  organizations
  that   are   accredited  horse  retirement  and  rescue  programs.  Such
  contribution shall be in any whole dollar amount and  shall  not  reduce
  the  amount  of  the  state  tax owed by such taxpayer. The commissioner
  shall include space on the corporate  income  tax  return  to  enable  a
  taxpayer  to make such contribution. Notwithstanding any other provision
  of law, all  revenues  collected  pursuant  to  this  section  shall  be
  credited  to  the  New York state thoroughbred retirement race horse and
  aftercare fund and shall be used only for those purposes  set  forth  in
  paragraph  h of subdivision two of section two hundred fifty-four of the
  racing, pari-mutuel wagering and breeding law.
* NB Effective January 1, 2022
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 209-O - Retired and Rescued Standardbred Race Horse Aftercare.

* §  209-O.  Retired  and  rescued  standardbred race horse aftercare.
  Effective for any tax year commencing on or after the effective date  of
  this  section, a taxpayer in any taxable year may elect to contribute to
  the agriculture  and  New  York  horse  breeding  and  development  fund
  established  pursuant  to  section  three  hundred thirty of the racing,
  pari-mutuel wagering and breeding law, for the purpose  of  funding  the
  operation  of retired race horse aftercare facilities. Any contributions
  made to the agriculture and New York state  horse  breeding  development
  fund  pursuant  to  this  section  shall  be  deposited into a dedicated
  account managed by the fund, which shall solely be used for funding  the
  operation  of retired race horse aftercare facilities, with a preference
  for those organizations that are accredited horse retirement and  rescue
  programs.  Such  contribution  shall  be  in any whole dollar amount and
  shall not reduce the amount of the state tax owed by such taxpayer.  The
  commissioner  shall  include space on the corporate income tax return to
  enable a taxpayer to make such contribution. Notwithstanding  any  other
  provision  of law, all revenues collected pursuant to this section shall
  be credited to the New York state standardbred retirement race horse and
  aftercare fund and shall be used only for those purposes  enumerated  in
  paragraph  j  of  subdivision one of section three hundred thirty-two of
  the racing, pari-mutuel wagering and breeding law.
* NB Effective January 1, 2022
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 209-P - Gift for Lyme and Tick-Borne Diseases Education, Research and Prevention.

§ 209-P. Gift for Lyme and tick-borne diseases education, research and
  prevention.  Effective  for  any tax year commencing on or after January
  first, two thousand twenty-two, a taxpayer in any taxable year may elect
  to contribute to  the  support  of  the  Lyme  and  tick-borne  diseases
  education,  research  and  prevention. Such contribution shall be in any
  whole dollar amount and shall not reduce the amount of state tax owed by
  such taxpayer. The commissioner shall include  space  on  the  corporate
  income  tax  return  to  enable  a  taxpayer  to make such contribution.
  Notwithstanding any other  provision  of  law,  all  revenues  collected
  pursuant  to  this  section shall be credited to the Lyme and tick-borne
  diseases education, research and prevention fund and shall only be  used
  for  those  purposes  enumerated  in  section ninety-five-k of the state
  finance law.
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 209-Q - Gift for Diabetes Research and Education.

§  209-Q.  Gift for diabetes research and education. Effective for any
  tax year commencing on or after the effective date of  this  section,  a
  taxpayer  in  any taxable year may elect to contribute to the support of
  the diabetes research and education fund. Such contribution shall be  in
  any whole dollar amount and shall not reduce the amount of the state tax
  owed  by  such  taxpayer.  The  commissioner  shall include space on the
  corporate  income  tax  return  to  enable  a  taxpayer  to  make   such
  contribution.  Notwithstanding  any other provision of law, all revenues
  collected pursuant to this section shall be  credited  to  the  diabetes
  research  and  education  fund and shall be used only for those purposes
  enumerated in section eighty-nine-k of the state finance law.
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 213 - Payment and Lien of Tax.

§  213.  Payment  and lien of tax. 1. To the extent the tax imposed by
  section two hundred nine of this chapter shall not have been  previously
  paid pursuant to section two hundred thirteen-b of this chapter,
a.  such  tax,  or  the  balance  thereof,  shall  be  payable  to the
  commissioner in full at the time the report is required to be filed, and
b. such tax, or the balance thereof, imposed  on  any  taxpayer  which
  ceases  to exercise its franchise or to be subject to the tax imposed by
  this article shall be payable to the commissioner at the time the report
  is required to be filed, provided 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  section would
  otherwise be payable subsequent to the time such report is  required  to
  be filed, shall nevertheless be payable at such time.
2.  If any taxpayer, within the time prescribed by section two hundred
  eleven of this article, shall have applied for an automatic extension of
  time to file its annual report 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  section,  the  only
  amount  payable  in  addition  to  the  tax  shall  be  interest  at the
  underpayment rate set  by  the  commissioner  pursuant  to  section  one
  thousand  ninety-six of this chapter, or, if no rate is set, at the rate
  of six per centum per annum upon the amount by which  the  tax,  or  the
  portion thereof payable on or before the date the report was required to
  be  filed,  exceeds  the  amount  so paid. For purposes of the preceding
  sentence:
a. an amount so paid shall be  deemed  properly  estimated  if  it  is
  either  (i)  not  less  than  ninety  per  centum  of the tax as finally
  determined, or (ii) not less than the tax shown on the taxpayer's report
  for the preceding taxable year, if such preceding  year  was  a  taxable
  year of twelve months; and
b.  the time when a report is required to be filed shall be determined
  without regard to any extension of time for filing such report.
3. The commissioner may grant  a  reasonable  extension  of  time  for
  payment  of  any tax imposed by this article under such conditions as he
  or she deems just and proper.
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 217 - Penalties.

§  217.  Penalties.  1.  If any taxes, penalties or interest due under
  this article are not paid, or any report required is not filed, and  the
  tax  commission  is  satisfied  that the failure to make such payment or
  file  such  report  is  intentional,   it   may   so   report   to   the
  attorney-general,  who  shall immediately bring an action in the name of
  the people of the state, for the forfeiture of the charter or  franchise
  of  any  corporation  failing to make such payment, or file such report,
  and if it be found that such failure was intentional, judgment shall  be
  rendered  in  such action for the forfeiture of such charter and for its
  dissolution if a domestic corporation and if a foreign  corporation  for
  the annulment of its franchise to do business in this state.
2.  Whenever any corporation has failed to file an annual report for a
  period of two consecutive years or has been delinquent in the payment of
  taxes  for  any  two  years  duly  assessed  pursuant to this article or
  article nine-a of the tax law heretofore in effect,  all  the  authority
  and powers conferred on the tax commission and the secretary of state by
  section two hundred three-a of this chapter and all of the provisions of
  such section shall have full force and effect in respect of and shall be
  applicable to such corporation.
3.    Whenever  any  foreign  corporation has failed to file an annual
  report or has been delinquent in the  payment  of  taxes  duly  assessed
  pursuant   to  this  article  for  the  periods  of  time  specified  in
  subdivision two of this section, all the authority and powers  conferred
  on  the tax commission and the secretary of state by section two hundred
  three-b of this chapter and all of the provisions of such section  shall
  have full force and effect in respect of and shall be applicable to such
  corporation.
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 219 - Limitation of Time.

§  219.  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 corporation to a person or corporation  with  intent  to
  avoid  payment  of  any taxes, or where with like intent the transfer is
  made to a grantee corporation, or any  subsequent  grantee  corporation,
  controlled  by  such grantor or which has any community of interest with
  it, either through stock ownership or otherwise.
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 219-A - Practice and Procedure for Taxable Years Ending on or After December Thirty-First, Nineteen Hundred Sixty-Four.

§  219-a.  Practice and procedure for taxable years ending on or after
December thirty-first, nineteen hundred sixty-four.--For  taxable  years
or  periods  ending  on or after December thirty-first, nineteen hundred
sixty-four--
(1)  the provisions of article twenty-seven shall apply  with  respect
to  the  administration of and procedure with respect to the tax imposed
under this article;
(2)  any provisions of this article   which are inconsistent  with  or
contrary to the provisions of article twenty-seven shall not apply.
2023 New York Laws › TAX - Tax › Article 11 - Tax on Mortgages › 252-A - Other Exemptions.

§  252-a.  Other  exemptions.   1. Mortgages of real property given to
  secure obligations incurred and given  pursuant  to  the  provisions  of
  section  six-a  of  the  banking law shall be exempt from any tax or fee
  imposed by this article.
2. Reverse mortgages conforming  to  the  provisions  of  section  two
  hundred eighty or two hundred eighty-a of the real property law securing
  obligations  of mortgagors or exempted therefrom pursuant to subdivision
  four of section two hundred eighty or subdivision four  of  section  two
  hundred  eighty-a  of the real property law shall be exempt from any tax
  or fee imposed by this article. In  each  case  where  an  exemption  is
  claimed  under  this subdivision, the lender shall provide documentation
  in a format approved by the commissioner  of  taxation  and  finance  to
  enable  recording  officers  to  affirmatively determine when a mortgage
  being presented for recording is a reverse mortgage conforming  to  such
  provisions  of  the real property law and entitled to an exemption under
  this subdivision. Where such documentation is not furnished, the maximum
  principal debt or obligation which shall  be  the  measure  of  the  tax
  imposed  by and pursuant to the authority of this article in the case of
  a reverse  mortgage  shall  be  the  proceeds  of  the  loan  which  the
  authorized  lender is obligated to lend the borrower at the execution of
  such mortgage or at any time thereafter but determined without regard to
  any contingency relating to the  addition  of  any  unpaid  interest  to
  principal  or  relating  to any percentage of the future appreciation of
  the  property  securing  the  loan  as   consideration   or   additional
  consideration  for  the  making  of  the  loan.  Provided,  however,  if
  subsequent to the recording of such mortgage,  the  proceeds  which  the
  authorized lender is obligated to lend the borrower are increased at any
  time,  such  new  or  further  indebtedness  or  obligation shall be the
  measure of the tax at such time unless at  that  time  an  exemption  is
  applicable under the first sentence of this subdivision or otherwise.
2023 New York Laws › TAX - Tax › Article 11 - Tax on Mortgages › 254 - Optional Tax on Prior Mortgages.

§ 254.  Optional  tax  on prior mortgages. Whenever any mortgage other
  than a mortgage specified in section two hundred and sixty-four has been
  recorded prior to July first, nineteen hundred and six, the record owner
  thereof may file with the recording officer of the county in  which  the
  real property, or any part thereof, on which said mortgage is a lien, is
  situated, a written statement under oath verified by the record owner or
  the  agent  or  officer of such record owner describing such mortgage by
  giving the date of the same and the liber and page of the record thereof
  together with the names of the parties thereto,  specifying  the  amount
  then  remaining  unpaid  on  the debt or obligation secured thereby, and
  electing that it shall become subject to the tax prescribed  by  section
  two  hundred  and  fifty-three  of this chapter. Whenever any unrecorded
  mortgage has been executed and delivered prior to July  first,  nineteen
  hundred  and six, the owner thereof may record the same upon filing with
  the recording officer a similar statement and paying the tax  as  herein
  prescribed. A tax shall thereupon be computed, levied and collected upon
  the amount of the principal debt or obligation unpaid at the time of the
  filing  of  such  statement,  or  of  the recording of such mortgage and
  filing of such statement. On the payment of such tax as herein provided,
  the recording officer shall note on the margin of  the  record  of  such
  mortgage  the  fact of such statement and of the amount of the tax paid,
  attested by his signature, whereupon  such  mortgage  and  the  debt  or
  obligation  secured  thereby  shall  be  entitled  to the exemptions and
  immunities conferred by this article, and all of the provisions of  this
  article  shall  thereafter  be applicable to said mortgage. Whenever the
  original mortgage is presented to the clerk together with the  statement
  he  shall  also note on said original mortgage the fact of the filing of
  the said statement and also the amount of the tax paid duly attested  by
  his  signature,  which  indorsement  shall be conclusive evidence of the
  payment of such tax.
2023 New York Laws › TAX - Tax › Article 11 - Tax on Mortgages › 257 - Payment of Taxes.

§ 257.  Payment  of  taxes. The taxes imposed by this article shall be
  payable on the recording of each mortgage of real  property  subject  to
  taxes  thereunder.  Such taxes shall be paid to the recording officer of
  any county in which the real property or any part thereof  is  situated.
  It  shall  be  the  duty  of such recording officer to indorse upon each
  mortgage a receipt for the amount of the tax so paid.  Any  mortgage  so
  indorsed  may  thereupon  or  thereafter  be  recorded  by any recording
  officer and the receipt for such tax indorsed upon each  mortgage  shall
  be  recorded  therewith.  The record of such receipt shall be conclusive
  proof that the amount of tax stated therein  has  been  paid  upon  such
  mortgage.
2023 New York Laws › TAX - Tax › Article 11 - Tax on Mortgages › 257-A - Refund of Mortgage Taxes After Rescission of Certain Credit Transactions.

§ 257-a.  Refund  of mortgage taxes after rescission of certain credit
  transactions. 1.  As  used  in  this  section,  a  "statutory  right  of
  rescission"  means  the right of an obligor to rescind a consumer credit
  transaction in which a security  interest,  including  a  real  property
  mortgage,  is retained or acquired in any real property which is used or
  expected to be used as a  residence  of  the  obligor  provided  for  in
  section  one  hundred  twenty-five  of  title one, the "Truth in Lending
  Act," of the federal Consumer Credit Protection Act (Public Law  90-321;
  82  Stat.  146  et  seq.)  and in the regulations issued by the Board of
  Governors of the Federal Reserve System pursuant to said title  of  said
  act.
2.  A  person  who  has  paid the taxes imposed by this article on the
  recording of a mortgage of real property has a right to a refund of  the
  mortgage  taxes  so  paid if a mortgagor upon the mortgage exercises the
  statutory right of rescission with respect thereto and  a  discharge  of
  the mortgage has been recorded.
3.  The  State Tax Commission shall provide by regulation how a person
  having a right to a refund of mortgage taxes pursuant to subsection  two
  may  obtain  the  refund  and the cities, towns, villages or officers to
  which or to whom the mortgage tax moneys  have  been  paid,  paid  over,
  distributed,  or  allotted  shall  refund  such mortgage tax moneys to a
  person having a right to the refund thereof.
2023 New York Laws › TAX - Tax › Article 11 - Tax on Mortgages › 258-A - Payment of Tax on Instruments Not Recorded.

§ 258-a.  Payment  of  tax  on instruments not recorded. An instrument
  taxable under this article but which is not entitled to be recorded, may
  nevertheless be presented to the recording  officer  of  the  county  in
  which  the real property or any part thereof affected by said instrument
  is situated, and there may be paid to such officer the amount of the tax
  which would be payable under this  article  on  the  recording  of  such
  instrument  if the same were entitled to be recorded. Such officer shall
  receive such amount and such payment  shall  have  the  same  force  and
  effect,  so  far as this article is concerned, as if such instrument had
  been duly recorded and the tax thereon paid. It shall be the duty of the
  recording officer to indorse upon  the  instrument  a  receipt  for  the
  amount  of the tax so paid. A copy of each instrument upon which the tax
  is paid as above provided shall be filed with the recording officer  and
  preserved among his mortgage tax records.
Where  an  unrecorded  instrument  subject  to the tax imposed by this
  article  has  been  lost  or  destroyed,  the   tax   commission,   upon
  presentation  of proper proofs, may determine the taxable amount of such
  instrument and by order authorize the recording officer to  receive  and
  receipt for such tax as fully and with the same force and effect, so far
  as  this  article  is  concerned,  as  if  the  instrument had been duly
  recorded and the tax thereon paid.
The filing or recording of a notice of the payment of tax  under  this
  section  is  ineffective  to  give notice under article nine of the real
  property law of any estate or interest in the real property affected  by
  the instrument on which tax is being paid or to create a duty of inquiry
  with regard thereto.
2023 New York Laws › TAX - Tax › Article 11 - Tax on Mortgages › 262 - Expenses of Officers.

§  262.    Expenses  of  officers.    Recording  officers  and  county
  treasurers shall severally be entitled to receive  all  their  necessary
  expenses  for  the purposes of this article, including printing, hire of
  clerks and assistants, being first  approved  and  allowed  by  the  tax
  commission  and,  after  audit  by the comptroller, shall be retained by
  them out of the moneys coming into their  hands.    In  counties  wholly
  within the city of New York for the purposes of retirement the recording
  officers,  clerks  and  assistants  shall  be  considered as in the city
  service to the same extent as though their salaries  had  actually  been
  paid by the city of New York.
2023 New York Laws › TAX - Tax › Article 11 - Tax on Mortgages › 265 - Tax a Lien; Exceptions.

§ 265.  Tax a lien; exceptions.  The tax in this article imposed shall
  be  deemed  and  is  hereby declared to be a lien upon the mortgage upon
  which such tax is imposed  and  upon  the  debt  or  obligation  secured
  thereby,  except  that  upon  mortgages  recorded  prior  to July first,
  nineteen hundred six, such  lien  shall  extend  only  to  that  portion
  thereof represented by the amount advanced subsequently to such date and
  to  the  debt  or  obligation  secured  by such advancement, and for the
  purpose of enforcing the payment of the tax  in  this  article  imposed,
  such  mortgage  and  the  debt  thereby  secured  shall  be deemed to be
  property within this state notwithstanding that  such  mortgage  may  be
  owned  by or be in the possession of a person or corporation outside the
  state and a copy thereof duly certified by the recording officer of  any
  county  in  which  such  mortgage  is recorded shall, for the purpose of
  enforcing the payment of such tax, be deemed to be, and shall  have  the
  same  force  and  effect  as  the  original  mortgage and may be sold to
  satisfy such tax and upon a sale of the whole or any part thereof, shall
  carry with it and transfer to the purchaser all  the  rights,  interests
  and  obligations  of  the  mortgagee  therein  named  or his assignee or
  successor in interest in and to  such  mortgage  and  the  debt  secured
  thereby,  or the part thereof to which such lien attaches, together with
  interest and costs.  The lien of the tax resulting from a deed of  trust
  or  a  deed  absolute  on  its  face  which  is  security  for a debt or
  obligation shall cease ten years after the recording  thereof,  provided
  such a mortgage is in the hands of a bona fide purchaser for value.
2023 New York Laws › TAX - Tax › Article 11 - Tax on Mortgages › 266 - Enforcement; Procedure.

§ 266. Enforcement; procedure. In case the tax imposed by this article
  is  not  paid as in this article provided, the tax commission may notify
  the attorney-general of such failure or refusal to pay and it shall then
  be the duty of the attorney-general to enforce the payment of such  tax,
  and for that purpose he may maintain an action in the name of the people
  of the state of New York, in any court of competent jurisdiction, either
  to  sell  such  mortgage;  or,  he  may  maintain  an action against the
  mortgagee or his assignee  or  successor  in  interest  personally;  or,
  whereby  stipulations  contained in such mortgage it is made the duty of
  the mortgagor to pay such tax, or where the mortgagor is liable for  the
  tax  imposed  under  this  article,  then  against  the mortgagor or his
  successor in interest personally; or, in the case of  a  trust  mortgage
  against  the  trust mortgagee, personally; or, he may pursue either, any
  or all such remedies. All actions instituted by the attorney-general, as
  herein provided, shall, if the amount involved is fifty dollars or more,
  be brought in the county of Albany. Where, in any action, a recovery  is
  had  there  shall be added to the amount of such tax and included in the
  judgment, interest at the rate of one per centum per month on the amount
  of such tax, to be computed from the date on which such tax  became  due
  and  payable,  except  that  in the case of taxable mortgages heretofore
  recorded and upon which the tax imposed by this  article  has  not  been
  paid,  and  where, in such case, no penalty is prescribed by law for the
  nonpayment of such tax, interest shall be added at the rate of  six  per
  centum  per  annum.  In any action brought as herein provided, where the
  judgment provides for the sale of the mortgage, such judgment shall also
  prescribe the time, place and manner of such  sale  and  of  the  notice
  thereof  to  be  given,  and, in the discretion of the court, may direct
  that such sale be made by or under the direction of the  comptroller  or
  the  recording  officer  of  the county in which such mortgage was first
  recorded, and all money recovered in such action shall be  paid  by  the
  attorney-general to the proper recording officer in satisfaction of such
  tax,  and  all  costs  recovered  therein  shall  be paid into the state
  treasury.
Cross-reference: For criminal penalties, see article  thirty-seven  of
  this chapter.
2023 New York Laws › TAX - Tax › Article 11 - Tax on Mortgages › 267 - idem.; Where Recovery Is Had Against Trust Mortgagee.

§ 267. Idem.; where recovery is had against trust mortgagee.--In every
  case  where  recovery  is  had  personally  against a trust mortgagee as
  herein provided, and payment of the amount recovered has  been  made  by
  such trust mortgagee, or where such trust mortgagee has voluntarily paid
  such  tax,  he  shall  be  deemed to have and possess and to have become
  subrogated to all the rights and  interests  in  and  to  the  tax  lien
  imposed  by  section  two hundred and sixty-five hereof, and may enforce
  the repayment of any such sum so paid by him with interest at  the  rate
  of  six per centum per annum and for that purpose may maintain an action
  in his own name in any court in the state having  jurisdiction,  against
  any  person,  association  or corporation liable to pay such tax, or for
  the sale of such mortgage and the debt secured  thereby  to  which  such
  lien attaches.
2023 New York Laws › TAX - Tax › Article 12 - Tax on Transfers of Stock and Other Corporate Certificates › 270-B - Exemption of Certain Transfers to Legatees and Others.

§  270-b.  Exemption of certain transfers to legatees and others.  The
  tax imposed by sections two hundred seventy and two hundred seventy-a of
  this chapter shall not be imposed upon any deliveries or transfers by an
  executor or administrator to a legatee, heir or distributee of shares or
  certificates of stock if it is shown to  the  satisfaction  of  the  tax
  commission  that the value of such shares or certificates is not greater
  than the amount of the tax that  would  otherwise  be  imposed  on  such
  delivery or transfer.
2023 New York Laws › TAX - Tax › Article 12 - Tax on Transfers of Stock and Other Corporate Certificates › 270-D - Tax Surcharge.

§  270-d.    Tax  surcharge.    1.   In addition to the tax imposed by
  subdivision one of section two hundred seventy of this article, there is
  hereby imposed and shall immediately accrue  and  be  collected  a  like
  additional  tax on all sales, agreements to sell, memoranda of sales and
  all deliveries or transfers of shares or  certificates  subject  to  tax
  under  such  subdivision  during  the period commencing on August first,
  nineteen hundred seventy-five and  ending  July  thirty-first,  nineteen
  hundred   seventy-eight.    Such  additional  tax  is  at  the  rate  of
  twenty-five per cent of the rates of tax on  sales  or  transfers  under
  subdivision  two  of  section  two  hundred  seventy  and on sales under
  subdivision one of section two hundred seventy-a and the maximum  amount
  of  tax  on a single qualifying sale under section two hundred seventy-e
  of this article.  Provided, however, that the tax  so  calculated  shall
  not  be  carried out in its computation beyond four decimal points, that
  is, it shall be computed to the nearest one one-hundredth of one cent.
2.  All 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 subdivision one of section two hundred seventy and expressly
  increased the rates of tax under subdivision two of section two  hundred
  seventy  and  subdivision  one  of section two hundred seventy-a and the
  maximum amount of tax on a single taxable sale under subdivision two  of
  section two hundred seventy-a and the term "tax" as used in this article
  shall include the tax imposed by this section as well as the tax imposed
  by  subdivision  one  of  section two hundred seventy and a reference to
  such tax, subdivision one of section two hundred seventy or section  two
  hundred   seventy  shall  include  the  tax  imposed  by  this  section,
  subdivision one of this section and this section, respectively.
2023 New York Laws › TAX - Tax › Article 12 - Tax on Transfers of Stock and Other Corporate Certificates › 270-E - Maximum Amounts of Tax.

§  270-e.  Maximum amounts of tax.  1.  Notwithstanding the provisions
  of section two hundred seventy of this chapter,  where  any  transaction
  subject to the tax imposed by this article involves a sale which relates
  to  shares  or  certificates  of  the  same class and issued by the same
  issuer, the amount of tax upon any such transaction which involves  such
  single  qualifying  sale shall not exceed the sum of three hundred fifty
  dollars, provided, however, that such transactions  involving  sales  by
  any  member of a securities exchange or by any registered dealer, who is
  permitted or required pursuant to any rules and regulations  promulgated
  by  the tax commission pursuant to the provisions of section two hundred
  eighty-one-a of this chapter to pay the taxes imposed  by  this  article
  without  the  use  of the stamps prescribed by this article, pursuant to
  one or more orders to sell such shares or certificates placed  with  the
  same  member  of  a securities exchange or the same registered dealer on
  one day, by the same person, each relating to shares or certificates  of
  the  same  class  and  issued by the same issuer, all of which sales are
  executed on the same day (regardless of whether it be  the  day  of  the
  placing  of  the  orders  to  sell),  shall,  for  the  purposes of this
  subdivision one, be considered to constitute a single qualifying sale.
2.  All the provisions of this article shall apply with respect to the
  maximum amounts of tax provided for by this section to the  same  extent
  and  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
  section  and  had  expressly  referred  to  the  maximum  amounts of tax
  provided for under this section, except to  the  extent  that  any  such
  provision  is either inconsistent with a provision of this section or is
  not relevant to this section.  Provided, further, any reference in  this
  article  to  the  maximum  amounts of tax on a single taxable sale under
  subdivision two of section two hundred seventy-a of this  article  shall
  mean the maximum amounts of tax on a single qualifying sale provided for
  by  this section.   The term "tax" as used in this article shall include
  the maximum amounts of tax provided for by this section as well  as  the
  taxes  imposed  by  subdivisions one of sections two hundred seventy and
  two hundred seventy-d of this article, and  a  reference  to  such  tax,
  subdivision  one  of  section  two hundred seventy or subdivision two of
  section two hundred seventy-a shall include the maximum amounts  of  tax
  provided for by this section or this subdivision, as the case may be.
2023 New York Laws › TAX - Tax › Article 12 - Tax on Transfers of Stock and Other Corporate Certificates › 271 - Stamps, How Prepared and Sold.

§ 271.  Stamps, how prepared and sold. Adhesive stamps for the purpose
  of paying the state tax provided for by this article shall  be  prepared
  by  the  tax  commission, in such form, and of such denominations and in
  such quantities as it may from time to time prescribe, and it shall make
  provision for the sale of such stamps by its duly  authorized  agent  or
  agents  in  such  places  and  at  such  times as in its judgment may be
  necessary.
The tax commission may from time to time and  as  often  as  it  deems
  advisable  provide for the issuance and exclusive use of stamps of a new
  design and forbid the use of stamps of any other  design.  In  order  to
  effect  such  a  change and to discontinue the use of stamps of a former
  design the tax commission shall publish or cause to be published once in
  each week for each of three months immediately preceding  the  time  for
  taking  effect of such change, in one or more daily newspapers published
  in each of the first and second class cities of the state, a  notice  to
  the  effect  that  after  a  certain  day, which shall be at least three
  months after the first publication of said notice, none other  than  the
  new  issue  or  design  of  stamps  shall  be accepted or made use of in
  payment of the tax provided for by this  article.  After  such  date  it
  shall  be  unlawful for any person to make use of any other than the new
  issue or design of stamps in payment of such tax. Any  person  violating
  any of the provisions of this section shall be guilty of a misdemeanor.
Any  person  lawfully  in  possession  of  unused  stamps of an old or
  superseded issue or design may, within ninety days from  the  time  when
  such  change  becomes  effective as aforesaid, surrender the same to the
  tax commission together with a sworn statement setting  forth  the  name
  and  address  of the owner and party surrendering said stamps, how, when
  and  from  whom  the  same  were  acquired  and  such  other   pertinent
  information  as  the  tax  commission  may  require;  whereupon  the tax
  commission shall redeem such unused and surrendered stamps by exchanging
  therefor stamps of a like denomination  of  the  new  issue  or  design.
  Failure  or  refusal of the tax commission to redeem the same by such an
  exchange may be enforced by mandamus.
2023 New York Laws › TAX - Tax › Article 12 - Tax on Transfers of Stock and Other Corporate Certificates › 271-A - Sale of Stamps.

§ 271-a.  Sale  of  stamps.  No  person, firm, company, association or
  corporation other than a corporation organized under the banking law  of
  this  state  or  under  the national bank act of the United States, or a
  duly authorized agent of the tax commission, shall sell  or  expose  for
  sale, traffic in, trade, barter or exchange any stamp issued pursuant to
  this  article,  without  first  obtaining  from  the  tax commission its
  written consent to sell, traffic in,  trade,  barter  or  exchange  such
  stamps,  except  that  in connection with a sale of or agreement to sell
  stock a broker or agent of the principal making such sale  or  agreement
  to  sell  may  supply  and  affix  the  stamp or stamps required by this
  article. No persons shall sell or expose for sale any stamp so purchased
  or acquired for a sum less than  the  face  value  thereof  without  the
  written consent of the tax commission. Any person lawfully in possession
  of  unused  stamps  of  the  issue  then  in  effect may request the tax
  commission for its consent to redeem the same. He shall present  to  the
  tax commission, if so required, a sworn statement setting forth the name
  and  address  of the owner and the party desiring to redeem said stamps,
  how, when and from whom the same were acquired and such other  pertinent
  and  relevant  information  as the tax commission may require. Thereupon
  the tax commission may authorize the redemption of such  stamps  through
  its  fiscal  agent appointed for the sale of stock transfer stamps. Upon
  the failure or refusal of the tax commission to give such authority  the
  same  may  be  enforced  by  mandamus.  Any  person violating any of the
  provisions of this section shall be guilty of a  misdemeanor,  and  upon
  conviction  thereof  shall be punishable by a fine of not less than five
  hundred nor more than one thousand dollars, or by imprisonment  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 › 273 - Canceling Stamps; Penalty for Failure.

§ 273.  Canceling  stamps; penalty for failure. In every case where an
  adhesive stamp shall be used to denote the payment of the  tax  provided
  by  this  article,  the person using or affixing the same shall write or
  stamp thereupon the initials of his name and the  date  upon  which  the
  same  shall be attached or used, and shall cut or perforate the stamp in
  a substantial manner, so that such stamp cannot be again  used;  and  if
  any  person  makes use of an adhesive stamp to denote the payment of the
  tax imposed by this article, without so effectually canceling the  same,
  such person shall be deemed guilty of a misdemeanor, and upon conviction
  thereof shall pay a fine of not less than two hundred nor more than five
  hundred  dollars or be imprisoned for not less than six months, or both,
  in the discretion of the court.
2023 New York Laws › TAX - Tax › Article 12 - Tax on Transfers of Stock and Other Corporate Certificates › 274 - Contracts for Dies; Expenses, How Paid.

§ 274.  Contracts  for dies; expenses, how paid. The tax commission is
  hereby directed to make, enter into and execute for and in behalf of the
  state such contract or contracts for dies, plates and printing necessary
  for the manufacture of the stamps provided  for  by  this  article,  and
  provide  such  stationery  and  clerk  hire together with such books and
  blanks as in its discretion may be necessary for putting into  operation
  the  provisions  of  this  article;  the  tax  commission  shall  be the
  custodian of all  stamps,  dies,  plates  or  other  material  or  thing
  furnished  by  it  and used in the manufacture of such state tax stamps,
  and all expenses incurred by it and under its direction in carrying  out
  the  provisions  of  this  article  shall  be  paid  to  it by the state
  treasurer from any moneys appropriated for such purpose.
2023 New York Laws › TAX - Tax › Article 12 - Tax on Transfers of Stock and Other Corporate Certificates › 275 - Illegal Use of Stamps; Penalty.

§ 275.  Illegal use of stamps; penalty. Any person who shall willfully
  remove or alter or  knowingly  permit  to  be  removed  or  altered  the
  canceling  or  defacing  marks of any stamp provided for by this article
  with intent to use such stamp, or who shall knowingly or willfully  buy,
  prepare  for  use,  use, have in his possession or suffer to be used any
  washed,  restored  or  counterfeit  stamp,  and  any  person  who  shall
  intentionally  remove  or  cause to be removed or knowingly permit to be
  removed any stamp, affixed pursuant to the requirements of this article,
  shall be guilty of a misdemeanor and  on  conviction  thereof  shall  be
  liable  to  a  fine  of  not  less  than  five hundred nor more than one
  thousand dollars, or be imprisoned for not more than  one  year,  or  by
  both such fine and imprisonment, at the discretion of the court.