reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 650 - Taxes On Instruments Not Recorded › Section 650.2 - Payment of taxes on lost or destroyed unrecorded instruments

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 258-a
(a)
(1)
				  Where an unrecorded instrument subject to the taxes described in Part 642 of
				  this Title has been lost or destroyed, the commissioner upon presentation of
				  proper proofs is authorized to make a determination of the taxable amount of
				  such instrument.
(2) The proofs
				  shall include an affidavit made by a party to the instrument or by a person who
				  has knowledge of the facts affirming:
(i) that
				  the unrecorded instrument has been lost or destroyed; and
(ii) the maximum amount of principal debt or
				  obligation secured at the time of execution of such lost or destroyed
				  instrument.
(3) The
				  commissioner reserves the right to request additional information that he deems
				  necessary for the purpose of determining the taxable amount of the unrecorded
				  instrument.
(4) The commissioner
				  shall, after reviewing the affidavit and any additional information that he may
				  have requested, issue a determination fixing the taxable amount of the lost or
				  destroyed unrecorded instrument and fixing the amount of tax due upon such
				  instrument.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 651 - Credit Allowed For Mortgage Tax Paid To First Purchasers Of Condominium Units › Section 651.1 - Allowance of credit

Current through Register Vol. 46, No. 28, July 10, 2024
Real Property Law, § 339ee
(a) Where mortgage and recording taxes are
				  paid upon the recording of a construction or blanket mortgage and the
				  conditions described in either subdivision (b) or (c) of this section are met,
				  there shall be a credit allowed which may be applied against the basic tax and,
				  where applicable, the additional tax, the City of New York tax, the City of
				  Yonkers tax and the Broome County tax which would otherwise be payable upon the
				  recording of a purchase money mortgage, the proceeds of which are used for the
				  first purchase of a condominium unit which is submitted to the provisions of
				  the Condominium Act (article 9-B of the Real Property Law). The credit
				  described in this Part is not applicable to the special additional tax
				  described in section
				  642.3 
				  of this Title.
(b)
(1) In the case of a construction mortgage
				  recorded on or after July 1, 1989, the credit described in subdivision (a) of
				  this section is allowed where mortgage recording taxes were paid on such
				  mortgage and its proceeds were applied to the construction of a condominium
				  unit described in subdivision (a) of this section.
(2) In the case of a blanket mortgage
				  recorded on or after July 1, 1989, the credit described in subdivision (a) of
				  this section is allowed where the proceeds of such mortgage were applied
				  exclusively to:
(i) the payment of a
				  construction mortgage whose proceeds were applied in the manner described in
				  paragraph (1) of this subdivision; or
(ii) to capital expenditures or expenses for
				  the development or operation of the condominium; or
(iii) to the purchase of land or buildings
				  for the condominium, provided that such purchase occurred no more than two
				  years prior to the recording of the declaration of condominium.
(3) Notwithstanding the foregoing,
				  no credit shall be allowed in the case of a construction or blanket mortgage
				  recorded on or after July 1, 1989, where the first condominium unit of the
				  condominium plan is sold more than two years after the construction mortgage as
				  described in paragraph (1) of this subdivision or blanket mortgage as described
				  in paragraph (2) of this subdivision was recorded.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 652 - Effect Of Nonpayment Of Taxes And Enforcement Procedures › Section 652.1 - Effect of nonpayment of taxes

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 258
(a)
(1) No mortgage of real property shall be
				  recorded by any recording officer unless the appropriate taxes described in
				  Part 642 of this Title are paid.
(2)
(i) No
				  mortgage of real property shall be released, discharged of record or assigned
				  unless the appropriate taxes described in Part 642 of this Title have been
				  paid.
(ii) For purposes of
				  subparagraph (i) of this paragraph a deed subject to a taxable executory
				  contract of sale is deemed an assignment of a mortgage and a deed pursuant to
				  such a contract is deemed a discharge of a mortgage.
(3) No agreement extending any mortgage of
				  real property shall be recorded unless the appropriate taxes described in Part
				  642 of this Title have been paid.
(4) A mortgage of real property subject to
				  taxes imposed by or pursuant to article 11 may not be received in evidence in
				  any action or proceeding in any court of this State and no judgement or final
				  order in any action or proceeding for the foreclosure or enforcement of such a
				  mortgage may be made unless the appropriate taxes described in Part 642 of this
				  Title have been paid.
(5)
(i) In the case of a mortgage of real
				  property under which the mortgagor is not liable for payment of the special
				  additional tax described in section
				  642.3 
				  of this Title and such tax has not been paid, the mortgagor, any subsequent
				  owner of the mortgaged property or any subsequent owner of any part of such
				  property may obtain a release or discharge of record of the mortgage by paying
				  the special additional tax, plus the applicable penalties and
				  interest.
(ii) In cases where the
				  mortgagor, any subsequent owner of the mortgaged property or any subsequent
				  owner of any part of such property has paid the special additional tax and the
				  applicable penalties and interest, such mortgagor or subsequent owner may:
(a) where applicable, apply for the credit
				  allowable under article 9, 9A, 32 or 33 of the Tax Law; or
(b) maintain an action to recover the amounts
				  so paid against any person liable for payment of the tax or any subsequent
				  assignees or owners of the mortgage or consolidated mortgage of which such
				  mortgage is a part.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 652 - Effect Of Nonpayment Of Taxes And Enforcement Procedures › Section 652.2 - Unpaid taxes as a lien on a mortgage

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 265
(a)
				  The taxes described in Part 642 of this Title are a lien upon the mortgage upon
				  which such taxes are imposed and upon the debt or obligation secured by the
				  mortgage.
(b) A mortgage and the
				  debt secured by the mortgage are deemed to be property within this State
				  notwithstanding that the mortgage may be owned by or be in the possession of a
				  mortgage outside the State.
(c)
(1) A copy of a mortgage certified by the
				  recording officer of any county in which the mortgage is recorded may be sold
				  to satisfy the payment of any taxes due upon the mortgage.
(2) The purchaser of such a mortgage shall be
				  vested with all of 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, together with interest and costs.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 652 - Effect Of Nonpayment Of Taxes And Enforcement Procedures › Section 652.3 - Enforcement

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 266, 267
(a) In the case of a mortgage of real
				  property upon which the taxes described in Part 642 of this Title have not been
				  paid the Attorney General of the State of New York may enforce the payment of
				  such taxes by following the procedures described in subdivision (b) or (c) of
				  this section.
(b)
(1) The Attorney General of the State of New
				  York may maintain an action in the appropriate court to have the mortgage upon
				  which such taxes are due sold.
(i) The court
				  shall, in addition to authorizing the sale of the mortgage, prescribe the time,
				  place and manner of the sale and the notice to be given of such sale.
(ii) The court may also direct that the sale
				  be made by or under the direction of the State Comptroller or the recording
				  officer of the county in which the mortgage upon which the taxes have not been
				  paid was first recorded.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 653 - Interest And Penalties › Section 653.1 - Interest penalty on underpayment of taxes in counties outside the City of New York

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 258(1)
(a) In cases where a mortgage has been
				  recorded without payment of the appropriate taxes described in Part 642 of this
				  Title (including mortgages for indefinite amounts which have been recorded
				  without the payment of the applicable taxes as described in Part 642 of this
				  Title, where the commissioner has permitted the recording officer to accept for
				  filing a sworn statement of the maximum amount secured or which under any
				  contingency may be secured by the mortgage as if such statement was filed as of
				  the date of the recording of the mortgage) and to the extent the mortgage
				  covers real property located in a county outside the City of New York, interest
				  penalty is imposed at the rate of one-half of one per centum for each month or
				  fraction of a month for the period that the taxes remain unpaid, computed upon
				  the unpaid balance of taxes due.
(b) In lieu of the interest penalty described
				  in subdivision (a) of this section, in cases where it could not be determined
				  from the face of an instrument that a tax was due, or where an advance has been
				  made on a trust mortgage without payment of the tax, interest penalty is
				  imposed at the rate of one per centum for each month or fraction of a month for
				  the period that the taxes remain unpaid, computed upon the unpaid balance of
				  taxes due.
(c) In cases where a
				  mortgage of real property subject to the taxes described in Part 642 of this
				  Title has been recorded in good faith, and the recording officer has held such
				  mortgage nontaxable or taxable at one amount, and it is later determined by the
				  commissioner that it was taxable at a greater amount, the commissioner may
				  cancel the interest penalties in excess of one- half of one per centum per
				  month.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 653 - Interest And Penalties › Section 653.2 - Interest and penalties on underpayment of taxes in counties within the City of New York

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 258(2)
(a) In cases where a mortgage has been
				  recorded without payment of the appropriate taxes described in Part 642 of this
				  Title, and to the extent the mortgage covers real property located in the City
				  of New York, interest shall be imposed and computed upon the unpaid balance of
				  taxes due. The rate of interest to be imposed on the taxes remaining unpaid
				  shall be the rate of interest prescribed pursuant to section 1096(e) of article
				  27 of the Tax Law for underpayments of tax. Such interest shall be compounded
				  daily.
(b) In addition to the
				  interest described in subdivision (a) of this section, in cases where it could
				  not be determined from the face of an instrument that mortgage recording taxes
				  were due, or where an advance has been made on a trust mortgage or a re-advance
				  has been made on a mortgage where the original indebtedness has been paid in
				  whole or in part and taxes remain unpaid, and to the extent the mortgage covers
				  real property located in the City of New York, there shall be imposed a penalty
				  at the rate of 10 percent of the amount of taxes due for the first month of
				  delay in payment of the taxes plus two percent of the amount of taxes due for
				  each month of delay thereafter, up to a maximum of 25 percent.
(c) In cases where a mortgage of real
				  property subject to the taxes described in Part 642 of this Title has been
				  recorded or is hereafter recorded in good faith, and the recording officer has
				  held such mortgage nontaxable or taxable at one amount, and it is later
				  determined by the commissioner that it is taxable or taxable at a greater
				  amount, the commissioner may cancel the penalties described in subdivision (b)
				  of this section but not the interest.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 653 - Interest And Penalties › Section 653.3 - Special penalties

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 259, 260
(a) In the case of trust mortgages, in
				  addition to the interest penalty or interest and penalties described in
				  sections
				  653.1
				  and
				  653.2 
				  of this Part, a failure to file any statement described in Part 646 of this
				  Title shall subject the mortgagor or any other person required to file such
				  statement to a penalty of not less than $1 nor more than $100 for each $1,000
				  of the maximum amount of principal indebtedness which is or under any
				  contingency may become secured by the mortgage. The penalty in the aggregate
				  shall not exceed the sum of $5,000 with respect to each trust
				  mortgage.
(b) Where, pursuant to
				  section 260 of article 11 of the Tax Law, the commissioner is required to make
				  a determination and apportionment:
(1) of the
				  mortgage recording taxes payable or paid; or
(2) of the portion of a mortgage or of
				  advancements thereon which shall be taxable;
and such commissioner requests information from the
					 appropriate board(s) of assessors, recording officer(s) or other person(s)
					 having knowledge of the facts that is deemed necessary to make such
					 determination or apportionment, the failure to supply such information shall
					 result in such board(s) of assessors, recording officer(s), or other person(s)
					 having knowledge of the facts being liable for a penalty of
					 $100.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 653 - Interest And Penalties › Section 653.4 - Interest due where a trust mortgage maintains an action to recover taxes paid by him

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 267
A trust mortgagee maintaining an action described at
					 section
					 652.3(c)(2)(iii) 
					 of this Title shall be entitled to the interest at the rate of six per centum
					 per annum, based on the amount of taxes paid by him, until such amount is
					 repaid to such trust mortgagee.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 653 - Interest And Penalties › Section 653.5 - Interest due where New York State maintains an action to enforce payment of taxes

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 266
In cases where New York State recovers a judgment for the
					 taxes described in Part 642 of this Title, interest at the rate of one per
					 centum per month, based upon the amount of such taxes awarded by the court, is
					 due. The interest shall be computed from the date on which the taxes awarded
					 became due and payable.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 653 - Interest And Penalties › Section 653.6 - Interest on refunds of the mortgage recording taxes

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 263
In cases where interest is to be paid on a refund, as
					 provided in section
					 654.5  of this
					 Title, the rate of interest shall be as follows:
(1) Where the refund of the mortgage
				  recording taxes paid relates to mortgages of real property located in counties
				  outside the City of New York, the rate of interest is one-half of one per
				  centum for each month or fraction of a month for the period described in
				  section
				  654.5(b) 
				  this Title.
(2)
(i) Where the refund or the mortgage
				  recording taxes paid relates to mortgages of real property located in counties
				  within the City of New York, the rate of interest is the overpayment rate set
				  pursuant to section 1096(e) of article 27 of the Tax Law for the period
				  described in section
				  654.5(b) 
				  of this Title.
(ii) Where the
				  commissioner fails to set the rate of interest as described in subparagraph (I)
				  of this paragraph, such rate of interest shall be at the rate of six percent
				  per annum for the period described in section
				  654.5(b) 
				  of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 654 - Refunds › Section 654.1 - Procedures

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 263, 257-a
(a)
(1) A
				  mortgagor or mortgagee may claim a refund of any of the mortgage recording
				  taxes paid by them where:
(i) taxes were
				  erroneously paid; or
(ii) a
				  statutory right of rescission, as defined in section
				  641.11 
				  of this Title, is exercised.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 654 - Refunds › Section 654.2 - Information and documentation required

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 257-a, 263
(a) In addition to the application for
				  refund, the following information and documentation must be submitted when
				  claiming a refund:
(1) a complete copy of the
				  recorded mortgage which is subject of the refund claim; and
(2) such other information or documentation
				  necessary to adequately support the grounds upon which the refund claim is
				  based.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 654 - Refunds › Section 654.3 - Issuance of refund

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 251, 263
(a) Where the commissioner determines that a
				  refund is due and after audit by the State Comptroller, the commissioner shall
				  make an order directing the appropriate recording officer(s) to refund the
				  taxes erroneously paid or the taxes paid upon the recording of a mortgage given
				  in connection with a consumer credit transaction that has been rescinded as set
				  forth in section
				  654.1(a)(1)(ii) 
				  of this Part. Such refund shall include interest, as described in section
				  654.5  of this
				  Part, where applicable.
(b)
(1) A certified copy of the order directing
				  the appropriate recording officer to refund such taxes and applicable interest
				  shall be sent to the applicant of the refund claim and to others who appear
				  from the mortgage or application for refund to have an interest in the mortgage
				  or the mortgaged premises.
(2) The
				  amount so ordered to be refunded shall be paid by the recording officer(s) to
				  the party entitled to receive it. The recording officer shall charge such
				  amount back to the State, public benefit corporation or tax district, as the
				  case may be, that was credited with the same.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 654 - Refunds › Section 654.4 - Procedure for review

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 251
(a)
				  The commissioner shall notify the appropriate parties of his determination
				  granting or denying the refund. Such determination by the commissioner is fixed
				  and irrevocable unless the mortgagor, mortgagee or the City of New York or the
				  county treasurer, as the case may be, within 90 days of mailing such notice
				  granting or denying such refund in whole or in part, petitions the Division of
				  Tax Appeals for a hearing, unless such mortgagor, mortgagee, the City of New
				  York or the county treasurer, as the case may be, waive their rights to
				  petition in such matter.
(b) After
				  the hearing as described in subdivision (a) of this section, the administrative
				  law judge shall mail a notice of determination to the party who filed such
				  petition, and also to the City of New York or such county treasurer, as the
				  case may be, and to the commissioner. The determination of the administrative
				  law judge may be reviewed by the Tax Appeals Tribunal as provided by section
				  2006.7 of the Tax Law (see Part 3000 of this Title).
(c) The mortgagor, mortgagee, the City of New
				  York or county treasurer, as the case may be, may petition for judicial review
				  of the decision by the Tax Appeals Tribunal in the manner provided by article
				  78 of the Civil Practice Law and Rules, and as set forth in section 2016 
				  of the Tax Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 654 - Refunds › Section 654.5 - Interest

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 263
(a)
				  Where the refund check is issued by the recording officer more than 90 days
				  after the date that the application for such refund is received by the
				  commissioner in processible form, interest amounting to $1 or more shall be
				  allowed upon such refund.
(b) Where
				  interest is to be paid on a refund as provided in subdivision (a) of this
				  section, such interest shall accrue at the applicable rate as described in Part
				  653 of this Title, for each month or a fraction of a month for the period from
				  the date the application for refund is received by the commissioner in
				  processible form to a date preceding the date of the refund check by not more
				  than 30 days.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 655 - Special Additional Tax In The Metropolitan Commuter Transportation District And Erie County › Section 655.1 - Recording of mortgages in the counties comprising the Metropolitan Commuter Transportation District and Erie County

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 353(1-a), 261(2), 263
(a)
(1) No
				  mortgage may be recorded in any of the counties comprising the Metropolitan
				  Commuter Transportation District or in Erie County unless a statement is
				  included in the mortgage or in a separate statement attached thereto, stating
				  whether the mortgage is a mortgage of real property principally improved by a
				  structure containing in the aggregate not more than six residential dwelling
				  units, each unit containing separate cooking facilities. Where the real
				  property covered by such mortgage contains or will contain other improvements,
				  the determination of the nature of the principal improvement will be made in
				  accordance with section
				  642.3(c)(1)(i) 
				  of this Title.
(2) A statement in
				  the mortgage that the real property is principally improved or is to be
				  principally improved by a one- or two-family residence or dwelling, sufficient
				  to claim the $10,000 deduction from the additional tax, as provided in section
				  642.2(b)(2) 
				  of this Title, is sufficient to satisfy the statement requirements of this
				  section.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter D - Mortgage Recording Taxes › Part 655 - Special Additional Tax In The Metropolitan Commuter Transportation District And Erie County › Section 655.2 - Distribution of special additional tax in the Metropolitan Commuter Transportation District and Erie County

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 261
(a)
(1) The recording officers of the counties
				  comprising the Metropolitan Commuter Transportation District and the recording
				  officer of Erie County must account for and separately distribute the special
				  additional tax paid each month on the basis of whether such tax paid is
				  attributable to the recording of a mortgage of real property principally
				  improved or to be principally improved by the type of residential real property
				  described in section
				  655.1(a)(1) 
				  of this part. Such tax shall be accounted for and distributed as follows:
(i) with respect to the Metropolitan Commuter
				  Transportation District, such tax paid upon the recording of mortgages covering
				  the type of residential real property referred to in this paragraph, must be
				  accounted for and distributed to the Metropolitan Transportation
				  Authority;
(ii) with respect to
				  Erie County, such tax paid upon the recording of mortgages covering the type of
				  residential real property referred to in this paragraph must be accounted for
				  and distributed to the State Comptroller for deposit in the Niagara Frontier
				  Transportation Authority Light Rail Rapid Transit Special Assistance Fund;
				  and
(iii) with respect to both the
				  Metropolitan Commuter Transportation District and Erie County, such tax paid
				  upon the recording of mortgages covering other than the type of real property
				  referred to in this paragraph must be accounted for and distributed to the
				  State of New York Mortgage Agency.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter E - Congestion Surcharge › Part 700 - Congestion Surcharge › Section 700.1 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
As used in this Part, unless otherwise expressly stated,
					 the following terms are defined as follows:
(a) Commissioner means the Commissioner of
				  the New York State Department of Taxation and Finance and/or his or her
				  designee.
(b) Congestion surcharge
				  means the surcharge imposed by Tax Law Article 29-C.
(c) Congestion zone means the geographic area
				  of the city of New York, in the borough of Manhattan, south of and excluding
				  96th Street.
(d) Motor vehicle
				  shall have the same meaning as the term is defined in Vehicle and Traffic Law
				  section one hundred twenty-five.
(e) For-hire vehicle means a motor vehicle,
				  other than an ambulance as defined by Vehicle and Traffic Law section one
				  hundred-b and a bus as defined in paragraph thirty-four of subdivision (b) of
				  Tax Law section eleven hundred one, carrying passengers for hire.
(f) Pool trip means transportation between
				  two points that is provided to a passenger (or to a group of passengers that
				  enter and exit a vehicle together per a single request for transportation) in a
				  vehicle that may also simultaneously transport others in trips that are
				  requested and charged separately. To qualify as a pool trip, it is not
				  necessary that the vehicle transport two or more passengers or groups in
				  simultaneous trips. Rather, it must be possible during the course of a trip
				  that the vehicle will pick up and/or drop off another passenger or group that
				  separately requested transportation. Whether a trip is a pool trip for purposes
				  of the congestion surcharge is determined on a per-ride basis.
(g) Pool vehicle means a for-hire vehicle
				  that is used to provide a pool trip.
(h) Regulatory agency means any entity in the
				  state that regulates the provision of transportation in for-hire vehicles,
				  including the owners, agents and drivers thereof.
(i) Person means an individual, partnership,
				  limited liability company, society, association, joint stock company,
				  corporation, estate, receiver, trustee, assignee, referee or any other person
				  acting in a fiduciary or representative capacity, whether appointed by a court
				  or otherwise, any combination of individuals and any other form of
				  unincorporated enterprise owned or conducted by two or more persons.
(j) Person liable for the congestion
				  surcharge means a person liable for the payment of the congestion surcharge
				  pursuant to Tax Law section twelve hundred ninety-nine-B.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter E - Congestion Surcharge › Part 700 - Congestion Surcharge › Section 700.2 - Scope

Current through Register Vol. 46, No. 28, July 10, 2024
A congestion surcharge is imposed on intra-state
					 transportation provided in for-hire vehicles that begins in, ends in, or passes
					 through the congestion zone.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter E - Congestion Surcharge › Part 700 - Congestion Surcharge › Section 700.3 - Registration and Renewal

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Every
				  person liable for the congestion surcharge must file with the Commissioner a
				  properly completed application for a certificate of registration, except that
				  persons liable for the congestion surcharge on no more than one trip in a
				  single calendar month shall not be required to submit such an application. An
				  application for a certificate of registration must be submitted electronically,
				  on a form prescribed by the Commissioner, and must be accompanied by a
				  nonrefundable fee of $1.50. The Commissioner may refuse to issue a certificate
				  of registration as provided in Tax Law section twelve hundred
				  ninety-nine-C.
(b) An issued
				  certificate of registration shall be valid for the term specified thereon,
				  unless earlier suspended, revoked or made subject to mandatory re-registration
				  as provided for in Tax Law section twelve hundred ninety-nine-C. Upon the
				  expiration of the term stated in a certificate of registration, such
				  certificate shall be null and void.
(c) Every holder of a certificate of
				  registration must notify the Commissioner of changes to any of the information
				  stated on the certificate, or of changes to any information contained in the
				  application for the certificate of registration, including changes to any
				  vehicle information. Such notification must be made on or before the last day
				  of the last month of the calendar quarter in which a change occurs, and must be
				  made electronically on a form prescribed by the Commissioner.
(d) Every person liable for the congestion
				  surcharge that holds a certificate of registration shall have the opportunity,
				  prior to the certificate's expiration, to renew it during a renewal period
				  established by the Commissioner. To renew a certificate of registration, a
				  complete application, in a form prescribed by the Commissioner, must be
				  electronically submitted during the renewal period, and be accompanied by a
				  nonrefundable fee of $1.50. The Commissioner may refuse to renew a certificate
				  of registration as provided in Tax Law section twelve hundred
				  ninety-nine-C.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter E - Congestion Surcharge › Part 700 - Congestion Surcharge › Section 700.4 - Records to be Kept

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Every
				  person liable for the congestion surcharge shall keep and maintain the
				  following for all transportation subject to the congestion surcharge for which
				  they are responsible:
1. A record of the
				  vehicle used for the trip, including any license, permit or other type of
				  number assigned (or required to be affixed) to the vehicle by a regulatory
				  agency or, if none exists, the vehicle's license plate number and
				  jurisdiction;
2. A record of the
				  date, time and geographic location where each trip made by the subject vehicle
				  begins and ends;
3. For each pool
				  trip, records that identify the trip as a pool trip, and the location, date and
				  time where each individual or group that separately requests a pool trip enters
				  and exits the pool vehicle;
4. A
				  record of the date, time and geographic location where the for-hire vehicle
				  used for a trip enters and/or leaves the congestion zone, if
				  applicable;
5. A record of all
				  amounts collected for each trip, including fares, taxes, and surcharges
				  (including the congestion surcharge); and
6. Any other record or information required
				  by the Commissioner.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2370 - Public Access To The Records Of The Department Of Taxation And Finance And The State Tax Commission › Section 2370.1 - Purpose and scope

Current through Register Vol. 46, No. 28, July 10, 2024
The people's right to know the process of government
				  decisionmaking and the documents and statistics leading to determinations is
				  basic to our society. Access to such information should not be thwarted by
				  shrouding it with the cloak of secrecy or confidentiality.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2370 - Public Access To The Records Of The Department Of Taxation And Finance And The State Tax Commission › Section 2370.2 - Designation and duties of the records access officer

Current through Register Vol. 46, No. 28, July 10, 2024
The Commissioner of Taxation and Finance, who is also the
				  President of the State Tax Commission, shall designate a "records access
				  officer" who shall perform the following duties:
(a) The records access officer shall have the
				duty of coordinating the department's response to public requests for access to
				its records.
(b) He shall provide
				information concerning the nature and location of records; maintain a current
				list of records indexed according to subject matter for public inspection;
				respond to all inquiries relating to the availability to the public of the
				department's records pursuant to the Freedom of Information Law with due
				regard, however, upon all occasions enumerated in this Part to the secrecy
				provisions embodied in the Tax Law.
(c) He shall receive and process requests for
				access to records in the manner prescribed by this Part.
(d) He shall receive and process request for
				the copying of records in the manner prescribed by this Part.
(e) He shall make available the forms
				prescribed in section
				2370.5 
				of this Part and such other forms he deems necessary for access to
				records.
(f) He shall have
				responsibility for the safekeeping of records under inspection.
(g) He shall have the cooperation and
				assistance of all personnel of the department in the performance of his
				functions under this Part.
(h) He
				shall designate one or more members of the department, as he deems necessary,
				to serve as assistant records access officer and such assistant or assistants
				in all department offices shall have only those functions and responsibilities
				which are expressly delegated to such assistant or assistants by the records
				access officer.
(i) He shall charge
				and receive for the copying or inspection of records the fee prescribed by this
				Part.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2370 - Public Access To The Records Of The Department Of Taxation And Finance And The State Tax Commission › Section 2370.3 - Fiscal officer

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
				director of the business administration bureau is hereby designated "fiscal
				officer" within the meaning of this Part. In accordance with his duties, as
				outlined by the Freedom of Information Law, he shall be responsible for the
				preparation of itemized records setting forth the title and salary of every
				officer or employee of the department and, to the extent authorized by the
				Freedom of Information Law, the name and address of such officer and employee
				and shall respond to request from bona fide members of the news media to
				inspect and copy such records.
(b)
				Request for such information shall be made only upon written forms provided by
				the fiscal officer or his delegated nominee. Said forms may be obtained at his
				office in Building 9, State Campus, Albany, NY 12227.
(c) The itemized record shall be available
				for inspection and copying at the office of the fiscal officer every day that
				the offices of the department are open for business during the hours--9 a.m.
				through 12 p.m. and 1 p.m. through 4 p.m.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2370 - Public Access To The Records Of The Department Of Taxation And Finance And The State Tax Commission › Section 2370.4 - Index of records

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The
				records access officer shall maintain and make available for public inspection
				and copying a current list, by subject matter, of those records, as enumerated
				within the Freedom of Information Law which are available for public
				inspection, filed or first kept or promulgated after September 1, 1974. The
				list shall be sufficiently detailed to permit the requester to identify the
				file category of the record sought.
(b) The records access officer is authorized
				and may comprise the subject matter index by the specific article and section
				of the Tax Law of New York.
(c) The
				subject matter list shall be updated periodically, and the date of the most
				recent updating shall be listed first. The updating of the subject matter list
				shall not be less than semiannual.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2370 - Public Access To The Records Of The Department Of Taxation And Finance And The State Tax Commission › Section 2370.5 - Requests for public access to records

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A request for records within the
				possession of the Department of Taxation and Finance shall be in writing upon a
				form provided by the department. Such request shall be addressed to the Records
				Access Officer, Building 9, State Campus, Albany, NY 12227.
(b)
(1) The
				records access officer may permit individuals to act as agent for or authorized
				representative of a requester of access to records.
(2) In addition to the written request for
				access to records, the records access officer may require such agent or
				authorized representative to complete a written agency form prescribed by the
				department before acting upon the request.
(3) The form shall contain, among other
				required information, the name and address of the principal, the name and
				address of the agent or authorized representative, and shall have attached
				thereto the principal's power of attorney, permitting such agent or authorized
				representative to make a request for access to records on the principal's
				behalf. The agency form, completed in the required manner, shall be filed with
				the records access officer at the time of making the request for access to the
				department's records.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2370 - Public Access To The Records Of The Department Of Taxation And Finance And The State Tax Commission › Section 2370.6 - Inspecting and copying of records

Current through Register Vol. 46, No. 28, July 10, 2024
(a) If access to records is granted, records
				may be inspected or copied by the public at the office of the records access
				officer every day that the offices of the department are open for business
				during the hours--9 a.m. through 12 p.m. and 1 p.m. through 4 p.m. At the sole
				discretion of the records access officer, such records may also be inspected or
				copied at an office of an assistant records access officer.
(b) If a record is of a type available for
				inspection under the Freedom of Information Law but contains information,
				details and/or particulars requiring deletion, a requester shall only be
				permitted to inspect a copy of the deleted record.
(c) Records inspected may be copied in the
				following manners:
(1) By the person
				inspecting the record in his own handwriting or by his own
				typewriting.
(2) The records may be
				copied for the person inspecting the records by department personnel using
				department mechanical reproduction equipment.
(i) The copying of records by department
				personnel will be allowed only when such copying will not delay the use of the
				department's mechanical reproduction equipment for departmental
				business.
(ii) Copies of records
				produced by department personnel using department mechanical reproduction
				equipment will be provided only when the fee for such copies as prescribed by
				this Part has been paid to the records access officer.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2370 - Public Access To The Records Of The Department Of Taxation And Finance And The State Tax Commission › Section 2370.7 - Protection of trade secrets

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				In addition to the prohibitions on disallowance described in subdivision (d) of
				section
				2370.5 
				of this Part, the records access officer may deny access to records or portions
				thereof that are trade secrets or are maintained for the regulation of
				commercial enterprise which if disclosed would cause substantial injury to the
				competitive position of the subject enterprise.
(1) Any person who submits information to the
				department, which is not exempted from disclosure under the Tax Law or any
				other laws of the State of New York or the United States, may request that the
				department except such information from disclosure as a trade secret. Where the
				request itself contains information which, if disclosed, would defeat the
				purpose for which the exception is sought, such information will also be
				excepted from disclosure.
(2) The
				request for an exception must be in writing, specify the information or
				portions thereof for which the exception is requested, and state the reasons
				why such information should be excepted from disclosure.
(3) Records or parts of records identified as
				trade secrets at submission shall continue to be charged to the custody of the
				head of the division, bureau or office with which the record is filed. That
				individual shall specify which persons subject to his supervision may inspect
				such records. The Commissioner of Taxation and Finance, the records access
				officer, the records appeals officer and his assistant or assistants shall be
				entitled to inspect such records.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2370 - Public Access To The Records Of The Department Of Taxation And Finance And The State Tax Commission › Section 2370.9 - Fees

Current through Register Vol. 46, No. 28, July 10, 2024
Except where fees or exemptions from fees have been
				  established by the Tax Law, rules or regulations of the department or the Civil
				  Practice Law and Rules, the following rules shall apply to fees:
(a) There shall be no fee charged for:
(1) inspection of the itemized record
				prepared by the fiscal officer setting forth the name, address, title and
				salary of each officer;
(2)
				inspection of the index of records which the department is required to maintain
				under the Freedom of Information Law;
(3) inspection of records of the department
				which are required to be disclosed under the Freedom of Information Law where
				no deletion of any part of the contents thereof is required under section
				2370.5(d) 
				of this Part; or
(4) a
				certification pursuant to this Part.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2370 - Public Access To The Records Of The Department Of Taxation And Finance And The State Tax Commission › Section 2370.10 - Public notice

Current through Register Vol. 46, No. 28, July 10, 2024
The records access officer shall cause public notice to be
				  posted in Building 9, State Campus, Albany, NY 12227, and all other buildings
				  occupied by the department, informing members of the public of his business
				  location and telephone number; the time and place records will be made
				  available for inspection and copying; the name, business address and telephone
				  number of the department's fiscal officer; and the notice shall inform the
				  individual of his right to appeal the denial of access to requested records and
				  provide him with the name, business address and telephone number of the records
				  appeals officer.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2371 - Access To And Correction Or Amendment Of Records Of The Department Of Taxation And Finance And The State Tax Commission Subject To The Personal Privacy Protection Law › Section 2371.1 - Purpose and scope

Current through Register Vol. 46, No. 28, July 10, 2024
The purpose of this Part is to set forth the methods and
				  procedures governing the availability and location for inspection and amendment
				  or correction of records of the Department of Taxation and Finance and the
				  State Tax Commission which are subject to the provisions of article 6-A of the
				  Public Officers Law, which is commonly referred to as the Personal Privacy
				  Protection Law.