New York Tax Law

Every section of the New York Tax Law, in order — 1,429 sections. Source: NY Senate Open Legislation, current through November 4, 2026.

• N.Y. Tax Law § 1 — Short title
• N.Y. Tax Law § 2 — Definitions
• N.Y. Tax Law § 3 — Exemption from certain taxes granted to certain corporations engaged in the operation of vessels in foreign commerce
• N.Y. Tax Law § 4 — Exemption from certain excise and sales taxes granted to the United Nations
• N.Y. Tax Law § 5 — Obtaining and furnishing taxpayer identification information
• N.Y. Tax Law § 5-a — Certification of registration to collect sales and compensating use taxes by certain contractors, affiliates and subcontractors
• N.Y. Tax Law § 6 — Filing of electronic warrants and warrant-related records in the department of state
• N.Y. Tax Law § 7 — Inapplicability of certain money judgment enforcement procedures
• N.Y. Tax Law § 8 — Exemption from taxes granted to REMICs
• N.Y. Tax Law § 9 — Electronic funds transfer by certain taxpayers remitting withholding taxes
• N.Y. Tax Law § 10 — Electronic funds transfer by certain taxpayers remitting sales and compensating use taxes, prepaid sales and compensating use taxes on mo...
• N.Y. Tax Law § 11 — Certified capital companies
• N.Y. Tax Law § 12 — Internet; advertising, vendor status, nexus
• N.Y. Tax Law § 13 — Exemption from taxation for victims or targets of Nazi persecution
• N.Y. Tax Law § 14 — Empire zones program
• N.Y. Tax Law § 14-a — IMB credit for energy taxes
• N.Y. Tax Law § 15 — QEZE credit for real property taxes
• N.Y. Tax Law § 16 — QEZE tax reduction credit
• N.Y. Tax Law § 17 — Empire zones tax benefits report
• N.Y. Tax Law § 18 — Low-income housing credit
• N.Y. Tax Law § 19 — Green building credit
• N.Y. Tax Law § 20 — Credit for transportation improvement contributions
• N.Y. Tax Law § 21 — Brownfield redevelopment tax credit
• N.Y. Tax Law § 21 — Disclosure of taxpayer information in cases involving abandoned property
• N.Y. Tax Law § 22 — Tax credit for remediated brownfields
• N.Y. Tax Law § 23 — Environmental remediation insurance credit
• N.Y. Tax Law § 24 — Empire state film production credit
• N.Y. Tax Law § 24-a — Musical and theatrical production credit
• N.Y. Tax Law § 24-b — Television writers' and directors' fees and salaries credit
• N.Y. Tax Law § 24-c — New York city musical and theatrical production tax credit
• N.Y. Tax Law § 24-d — Empire state independent film production credit
• N.Y. Tax Law § 25 — Disclosure of certain transactions and related information
• N.Y. Tax Law § 26 — Security training tax credit
• N.Y. Tax Law § 27 — Suspension of tax-exempt status of terrorist organizations
• N.Y. Tax Law § 28 — Biofuel production credit
• N.Y. Tax Law § 28 — Empire state commercial production credit
• N.Y. Tax Law § 29 — Mandatory electronic filing and payment
• N.Y. Tax Law § 30 — Bad check or failed electronic funds withdrawal fee
• N.Y. Tax Law § 31 — Excelsior jobs program credit
• N.Y. Tax Law § 31 — Empire state film post production credit
• N.Y. Tax Law § 32 — Registration of tax return preparers
• N.Y. Tax Law § 33 — Temporary deferral of certain tax credits
• N.Y. Tax Law § 33 — Correction periods for electronic tax documents and payments
• N.Y. Tax Law § 34 — Temporary deferral payout credits
• N.Y. Tax Law § 34 — Tax return preparers and software companies not to charge separately for New York e-file services
• N.Y. Tax Law § 35 — Use of electronic means of communication
• N.Y. Tax Law § 35 — Economic transformation and facility redevelopment program tax credit
• N.Y. Tax Law § 36 — Empire state jobs retention program credit
• N.Y. Tax Law § 37 — Alcoholic beverage production credit
• N.Y. Tax Law § 38 — New York innovation hot spot program tax benefits
• N.Y. Tax Law § 38 — Minimum wage reimbursement credit
• N.Y. Tax Law § 39 — Tax benefits for businesses located in tax-free NY areas and employees of such businesses
• N.Y. Tax Law § 39-a — Penalties for fraud in the START-UP NY program
• N.Y. Tax Law § 40 — The tax-free NY area tax elimination credit
• N.Y. Tax Law § 41 — Limitations on tax credit eligibility
• N.Y. Tax Law § 42 — Farm workforce retention credit
• N.Y. Tax Law § 42-a — Farm employer overtime credit
• N.Y. Tax Law § 43 — Single member limited liability companies and eligibility for tax credits
• N.Y. Tax Law § 43 — Life sciences research and development tax credit
• N.Y. Tax Law § 44 — Employer-provided child care credit
• N.Y. Tax Law § 45 — Empire state digital gaming media production credit
• N.Y. Tax Law § 46 — Restaurant return-to-work tax credit
• N.Y. Tax Law § 46-a — Additional restaurant return-to-work tax credit
• N.Y. Tax Law § 47 — Suspension of certain taxes on motor fuel and Diesel motor fuel
• N.Y. Tax Law § 47 — Grade no
• N.Y. Tax Law § 47 — COVID-19 capital costs tax credit
• N.Y. Tax Law § 48 — Child care creation and expansion tax credit
• N.Y. Tax Law § 49 — Commercial security tax credit
• N.Y. Tax Law § 49 — Newspaper and broadcast media jobs tax credit
• N.Y. Tax Law § 170 — Department of taxation and finance
• N.Y. Tax Law § 171 — Powers and duties of commissioner of taxation and finance
• N.Y. Tax Law § 171-a — Deposit and disposition of revenue
• N.Y. Tax Law § 171-a — Statewide wage reporting system
• N.Y. Tax Law § 171-aa — E-file authorizations collected by tax return preparers
• N.Y. Tax Law § 171-b — Verification of income
• N.Y. Tax Law § 171-c — Certain overpayments credited against past-due support
• N.Y. Tax Law § 171-d — Certain overpayments credited against defaulted governmental education loans
• N.Y. Tax Law § 171-e — Certain overpayments credited against national defense/national direct, health professions or nursing student loans
• N.Y. Tax Law § 171-f — Certain overpayments credited against outstanding debts owed to a state agency
• N.Y. Tax Law § 171-g — Provision of income information
• N.Y. Tax Law § 171-h — State directory of new hires
• N.Y. Tax Law § 171-i — Enforcement of child support and combined child and spousal support arrears
• N.Y. Tax Law § 171-j — Verification of payroll records
• N.Y. Tax Law § 171-k — Electronic signature
• N.Y. Tax Law § 171-l — Certain overpayments credited against outstanding tax debt owed to the city of New York
• N.Y. Tax Law § 171-m — Certain New York city tax overpayments credited against outstanding debts owed to the state of New York
• N.Y. Tax Law § 171-n — Certain overpayments credited against outstanding tax debts owed to other states
• N.Y. Tax Law § 171-p — Costs or fees imposed by the United States or other states for crediting tax overpayments against outstanding tax debts owed to the state...
• N.Y. Tax Law § 171-r — Brownfield credit report
• N.Y. Tax Law § 171-t — Reciprocal offset agreements with the United States or other states
• N.Y. Tax Law § 171-u — Verification of eligibility for STAR exemption
• N.Y. Tax Law § 171-v — Enforcement of delinquent tax liabilities through the suspension of drivers' licenses
• N.Y. Tax Law § 171-w — State support for the local enforcement of past-due property taxes
• N.Y. Tax Law § 171-z — Information sharing with the comptroller regarding unclaimed funds
• N.Y. Tax Law § 172 — Official seal
• N.Y. Tax Law § 173 — Review by commissioner
• N.Y. Tax Law § 173-a — Hearing rights upon notice and demand
• N.Y. Tax Law § 174 — Oaths, acknowledgments, subpoenas and commissions to take testimony
• N.Y. Tax Law § 174-a — Duration of warrant liens on real property
• N.Y. Tax Law § 174-b — Limitation on the time to collect tax liabilities
• N.Y. Tax Law § 175 — Manner of execution of instruments by the commissioner
• N.Y. Tax Law § 176 — Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes
• N.Y. Tax Law § 177 — Construction
• N.Y. Tax Law § 179 — Definitions
• N.Y. Tax Law § 180 — Independent analysis
• N.Y. Tax Law § 182 — Additional franchise tax on certain oil companies
• N.Y. Tax Law § 182-a — Franchise tax on certain oil companies
• N.Y. Tax Law § 183 — Franchise tax on transportation and transmission corporations and associations
• N.Y. Tax Law § 183-a — Metropolitan transportation business tax surcharge on transportation and transmission corporations and associations
• N.Y. Tax Law § 184 — Additional franchise tax on transportation and transmission corporations and associations
• N.Y. Tax Law § 184-a — Additional metropolitan transportation business tax surcharge on transportation and transmission corporations and associations services
• N.Y. Tax Law § 186-a — Tax on the furnishing of utility services
• N.Y. Tax Law § 186-c — Metropolitan transportation business tax surcharge on utility services and excise tax on sale of telecommunication services
• N.Y. Tax Law § 186-d — Transportation business tax on utility services in Erie county
• N.Y. Tax Law § 186-e — Excise tax on telecommunication services
• N.Y. Tax Law § 186-f — Public safety communications surcharge
• N.Y. Tax Law § 186-g — Wireless communications surcharge authorized
• N.Y. Tax Law § 187 — Credit for special additional mortgage recording tax
• N.Y. Tax Law § 187-a — Credit for employment of persons with disabilities
• N.Y. Tax Law § 187-b — Alternative fuels and electric vehicle recharging property credit
• N.Y. Tax Law § 187-c — Biofuel production credit
• N.Y. Tax Law § 187-d — Green building credit
• N.Y. Tax Law § 187-e — Credit for transportation improvement contributions
• N.Y. Tax Law § 187-f — Order of credits
• N.Y. Tax Law § 187-g — Brownfield redevelopment tax credit
• N.Y. Tax Law § 187-h — Remediated brownfield credit for real property taxes for qualified sites
• N.Y. Tax Law § 187-i — Environmental remediation insurance credit
• N.Y. Tax Law § 187-n — Fuel cell electric generating equipment expenditures credit
• N.Y. Tax Law § 187-n — Security training tax credit
• N.Y. Tax Law § 187-o — Temporary deferral nonrefundable payout credit
• N.Y. Tax Law § 187-p — Temporary deferral refundable payout credit
• N.Y. Tax Law § 187-q — Utility COVID-19 debt relief credit
• N.Y. Tax Law § 187-r — Commercial security tax credit
• N.Y. Tax Law § 188 — Tax surcharge
• N.Y. Tax Law § 189-b — Tax surcharge
• N.Y. Tax Law § 190 — Long-term care insurance credit
• N.Y. Tax Law § 191 — Receivers, etc
• N.Y. Tax Law § 192 — Reports of corporations
• N.Y. Tax Law § 193 — Extension of time for filing report
• N.Y. Tax Law § 194 — Further requirements as to reports of corporations
• N.Y. Tax Law § 197 — Payment of tax and penalties
• N.Y. Tax Law § 197-a — Declaration of estimated tax
• N.Y. Tax Law § 197-b — Payments of estimated tax
• N.Y. Tax Law § 197-c — Applicability of section one hundred eighty-two-a
• N.Y. Tax Law § 197-d — The provisions of article twenty-seven of this chapter which pertain to declarations and payments of estimated taxes shall be applicable ...
• N.Y. Tax Law § 202 — Secrecy required of officials; penalty for violation
• N.Y. Tax Law § 203 — Collection of taxes
• N.Y. Tax Law § 203-a — Dissolution of delinquent business corporations
• N.Y. Tax Law § 203-b — Annulment of authority to do business by foreign corporations
• N.Y. Tax Law § 204 — Reports to be made by the secretary of state
• N.Y. Tax Law § 205 — Deposit of moneys collected from taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this chapter
• N.Y. Tax Law § 206 — Deposit and disposition of revenue
• N.Y. Tax Law § 207 — Limitation of time
• N.Y. Tax Law § 207-a — Exemption of corporations owned by a municipality
• N.Y. Tax Law § 207-b — Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four
• N.Y. Tax Law § 208 — Definitions
• N.Y. Tax Law § 209 — Imposition of tax; exemptions
• N.Y. Tax Law § 209-b — Metropolitan transportation business tax surcharge
• N.Y. Tax Law § 209-c — Gift for fish and wildlife management
• N.Y. Tax Law § 209-d — Gift for breast cancer research and education
• N.Y. Tax Law § 209-e — Gift for prostate and testicular cancer research and education
• N.Y. Tax Law § 209-f — Gift for the World Trade Center memorial foundation
• N.Y. Tax Law § 209-g — Gift for volunteer firefighter and volunteer emergency services workers recruitment and retention
• N.Y. Tax Law § 209-h — Gift for honor and remembrance of veterans
• N.Y. Tax Law § 209-i — Gift for women's cancers education and prevention
• N.Y. Tax Law § 209-j — Gift for New York state veterans' homes
• N.Y. Tax Law § 209-k — Gift to the love your library fund
• N.Y. Tax Law § 209-l — Gift for lupus education and prevention
• N.Y. Tax Law § 209-l — Gift for military families
• N.Y. Tax Law § 209-l — Gift for ALS research and education
• N.Y. Tax Law § 209-m — Gift for home delivered meals for seniors
• N.Y. Tax Law § 209-m — Gift for leukemia, lymphoma and myeloma research, education and treatment
• N.Y. Tax Law § 209-n — Retired and rescued thoroughbred race horse aftercare
• N.Y. Tax Law § 209-o — Retired and rescued standardbred race horse aftercare
• N.Y. Tax Law § 209-p — Gift for Lyme and tick-borne diseases education, research and prevention
• N.Y. Tax Law § 209-q — Gift for diabetes research and education
• N.Y. Tax Law § 210 — Computation of tax
• N.Y. Tax Law § 210-a — Apportionment
• N.Y. Tax Law § 210-b — Credits
• N.Y. Tax Law § 210-c — Combined reports
• N.Y. Tax Law § 211 — Reports
• N.Y. Tax Law § 213 — Payment and lien of tax
• N.Y. Tax Law § 213-a — Declaration of estimated tax
• N.Y. Tax Law § 213-b — Payments on account of estimated tax
• N.Y. Tax Law § 216 — Collection of taxes
• N.Y. Tax Law § 217 — Penalties
• N.Y. Tax Law § 218 — Deposit and disposition of revenue
• N.Y. Tax Law § 219 — Limitation of time
• N.Y. Tax Law § 219-a — Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four
• N.Y. Tax Law § 250 — Definitions
• N.Y. Tax Law § 251 — Procedure for review
• N.Y. Tax Law § 252 — Exemptions
• N.Y. Tax Law § 252-a — Other exemptions
• N.Y. Tax Law § 253 — Recording tax
• N.Y. Tax Law § 253-a — Recording tax by a city of one million or more
• N.Y. Tax Law § 253-b — Credit line mortgage
• N.Y. Tax Law § 253-c — Recording tax imposed by the county of Nassau
• N.Y. Tax Law § 253-d — Recording tax imposed by the city of Yonkers
• N.Y. Tax Law § 253-e — Recording tax imposed by the county of Broome
• N.Y. Tax Law § 253-f — Recording tax imposed by the county of Rockland