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 § 253-g — Recording tax imposed by the county of Westchester
• N.Y. Tax Law § 253-h — Recording tax imposed by the county of Lewis
• N.Y. Tax Law § 253-i — Recording tax imposed by the county of Columbia
• N.Y. Tax Law § 253-j — Recording tax imposed by the county of Sullivan
• N.Y. Tax Law § 253-j — Recording tax imposed by the county of Essex
• N.Y. Tax Law § 253-j — Recording tax imposed by the county of Hamilton
• N.Y. Tax Law § 253-j — Recording tax imposed by the county of Schoharie
• N.Y. Tax Law § 253-k — Recording tax imposed by the county of Genesee
• N.Y. Tax Law § 253-l — Recording tax imposed by the county of Rensselaer
• N.Y. Tax Law § 253-m — Recording tax imposed by the county of Wayne
• N.Y. Tax Law § 253-n — Recording tax imposed by the county of Wyoming
• N.Y. Tax Law § 253-o — Recording tax imposed by the county of Chautauqua
• N.Y. Tax Law § 253-p — Recording tax imposed by the county of Albany
• N.Y. Tax Law § 253-r — Recording tax imposed by the county of Schenectady
• N.Y. Tax Law § 253-s — Recording tax imposed by the county of Steuben
• N.Y. Tax Law § 253-t — Recording tax imposed by the county of Yates
• N.Y. Tax Law § 253-u — Recording tax imposed by the county of Herkimer
• N.Y. Tax Law § 253-v — Recording tax imposed by the county of Cortland
• N.Y. Tax Law § 253-w — Recording tax imposed by the county of Warren
• N.Y. Tax Law § 253-x — Recording tax imposed by the county of Cattaraugus
• N.Y. Tax Law § 253-x — Recording tax imposed by the county of Greene
• N.Y. Tax Law § 253-y — Recording tax imposed by the county of Madison
• N.Y. Tax Law § 253-y — Recording tax imposed by the county of Livingston
• N.Y. Tax Law § 253-y — Recording tax imposed by the county of Washington
• N.Y. Tax Law § 253-z — Recording tax imposed by the county of Otsego
• N.Y. Tax Law § 253-z — Recording tax imposed by the county of Chenango
• N.Y. Tax Law § 254 — Optional tax on prior mortgages
• N.Y. Tax Law § 255 — Supplemental mortgages
• N.Y. Tax Law § 256 — Mortgages for indefinite amounts or for contract obligations
• N.Y. Tax Law § 257 — Payment of taxes
• N.Y. Tax Law § 257-a — Refund of mortgage taxes after rescission of certain credit transactions
• N.Y. Tax Law § 258 — Effect of nonpayment of taxes
• N.Y. Tax Law § 258-a — Payment of tax on instruments not recorded
• N.Y. Tax Law § 259 — Trust mortgages
• N.Y. Tax Law § 260 — Determination and apportionment by the state tax commission
• N.Y. Tax Law § 261 — Payment over and distribution of taxes
• N.Y. Tax Law § 262 — Expenses of officers
• N.Y. Tax Law § 263 — Supervisory power of commissioner of taxation and finance and comptroller
• N.Y. Tax Law § 264 — Tax on prior advance mortgages
• N.Y. Tax Law § 265 — Tax a lien; exceptions
• N.Y. Tax Law § 266 — Enforcement; procedure
• N.Y. Tax Law § 267 — Idem
• N.Y. Tax Law § 270 — Amount of tax
• N.Y. Tax Law § 270-b — Exemption of certain transfers to legatees and others
• N.Y. Tax Law § 270-c — Transfers by operation of law; special exemptions
• N.Y. Tax Law § 270-d — Tax surcharge
• N.Y. Tax Law § 270-e — Maximum amounts of tax
• N.Y. Tax Law § 271 — Stamps, how prepared and sold
• N.Y. Tax Law § 271-a — Sale of stamps
• N.Y. Tax Law § 272 — Penalty for failure to pay tax; liability for tax of agent or broker
• N.Y. Tax Law § 273 — Canceling stamps; penalty for failure
• N.Y. Tax Law § 274 — Contracts for dies; expenses, how paid
• N.Y. Tax Law § 275 — Illegal use of stamps; penalty
• N.Y. Tax Law § 275-a — Registration; penalty for failure
• N.Y. Tax Law § 276 — Power of tax commission
• N.Y. Tax Law § 277 — Penalties; how recovered
• N.Y. Tax Law § 278 — Effect of failure to pay tax
• N.Y. Tax Law § 279 — Application of taxes
• N.Y. Tax Law § 279-a — Determination of tax
• N.Y. Tax Law § 279-b — Warrant for the collection of taxes
• N.Y. Tax Law § 280 — Refund of tax erroneously paid
• N.Y. Tax Law § 280-a — Rebate for stock transfer tax paid; penalty for false claims
• N.Y. Tax Law § 281 — Statute of limitations not applicable
• N.Y. Tax Law § 281-a — Alternative method of collection
• N.Y. Tax Law § 282 — Definitions
• N.Y. Tax Law § 282-a — Imposition of excise tax on Diesel motor fuel
• N.Y. Tax Law § 282-b — Additional Diesel motor fuel tax
• N.Y. Tax Law § 282-c — Supplemental Diesel motor fuel tax
• N.Y. Tax Law § 283 — Registration of distributors
• N.Y. Tax Law § 283-a — Licensing of importing transporters
• N.Y. Tax Law § 283-b — Licensing of terminal operators
• N.Y. Tax Law § 283-c — Liquefied petroleum gas fuel permit
• N.Y. Tax Law § 283-d — Registration of wholesalers of motor fuel
• N.Y. Tax Law § 284 — Tax imposed
• N.Y. Tax Law § 284-a — Additional motor fuel tax
• N.Y. Tax Law § 284-c — Supplemental motor fuel tax
• N.Y. Tax Law § 284-d — Petroleum testing fee
• N.Y. Tax Law § 284-e — Taxes imposed on qualified reservations
• N.Y. Tax Law § 285 — Special provision as to imposition of tax on certain motor fuel
• N.Y. Tax Law § 285-a — Presumption of taxability
• N.Y. Tax Law § 285-b — Presumption of taxability--Diesel motor fuel
• N.Y. Tax Law § 286 — Records to be kept by distributors and others
• N.Y. Tax Law § 286-a — Records and reports of transportation of motor fuel and diesel motor fuel
• N.Y. Tax Law § 286-b — Transportation of motor fuel or diesel motor fuel; manifest required
• N.Y. Tax Law § 287 — Payment of tax; returns
• N.Y. Tax Law § 288 — Determination of tax
• N.Y. Tax Law § 288-a — Jeopardy assessments
• N.Y. Tax Law § 289 — Proceedings to recover tax
• N.Y. Tax Law § 289-a — Tax to be paid but once; foreign and interstate commerce; injunction
• N.Y. Tax Law § 289-b — Penalties and interest
• N.Y. Tax Law § 289-c — Refunds
• N.Y. Tax Law § 289-d — Mailing rules; holidays
• N.Y. Tax Law § 289-e — Deposit and disposition of revenue
• N.Y. Tax Law § 289-f — Joint administration of taxes
• N.Y. Tax Law § 290 — Imposition of tax
• N.Y. Tax Law § 290-a — Tax surcharge
• N.Y. Tax Law § 291 — Meaning of terms
• N.Y. Tax Law § 292 — Unrelated business taxable income
• N.Y. Tax Law § 293 — Allocation of unrelated business taxable income
• N.Y. Tax Law § 294 — Returns and payment of tax
• N.Y. Tax Law § 295 — Procedural provisions
• N.Y. Tax Law § 296 — Deposit and disposition of revenue
• N.Y. Tax Law § 300 — General definitions
• N.Y. Tax Law § 301-a — Imposition of tax
• N.Y. Tax Law § 301-b — Exemptions
• N.Y. Tax Law § 301-c — Reimbursement
• N.Y. Tax Law § 301-d — Utility credit or reimbursement
• N.Y. Tax Law § 301-e — Aviation fuel business
• N.Y. Tax Law § 301-h — Tax relating to carriers
• N.Y. Tax Law § 301-j — Supplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax
• N.Y. Tax Law § 301-l — Refund for tax with respect to in-bulk consumer bad debt
• N.Y. Tax Law § 301-m — Credit or reimbursement for certain governmental purchases by credit card
• N.Y. Tax Law § 302 — Registration of petroleum businesses
• N.Y. Tax Law § 305 — Exempt entities
• N.Y. Tax Law § 308 — Returns and payment of tax
• N.Y. Tax Law § 310 — Corporate petroleum businesses; collection of taxes and penalties
• N.Y. Tax Law § 312 — Deposit and disposition of revenue
• N.Y. Tax Law § 313 — Limitation of time
• N.Y. Tax Law § 314 — Secrecy
• N.Y. Tax Law § 315 — Practice and procedure
• N.Y. Tax Law § 320 — Laws repealed
• N.Y. Tax Law § 321 — When to take effect
• N.Y. Tax Law § 420 — Definitions
• N.Y. Tax Law § 421 — Registration of distributors
• N.Y. Tax Law § 422 — Bonds of distributors
• N.Y. Tax Law § 423 — Cancellation of registration of distributors
• N.Y. Tax Law § 424 — Taxes imposed
• N.Y. Tax Law § 425 — Special provision as to imposition of taxes on certain alcoholic beverages
• N.Y. Tax Law § 425-a — Presumption of taxability
• N.Y. Tax Law § 426 — Records to be kept by brand owners, distributors, owners and others
• N.Y. Tax Law § 427 — Requirement and content of invoice on the sale of liquors
• N.Y. Tax Law § 428 — Records and reports of transportation
• N.Y. Tax Law § 429 — Payment of tax; returns
• N.Y. Tax Law § 430 — Determination of tax
• N.Y. Tax Law § 431 — Proceedings to recover tax
• N.Y. Tax Law § 432 — Tax to be paid but once; foreign and interstate commerce; injunction
• N.Y. Tax Law § 433 — Penalties and interest
• N.Y. Tax Law § 434 — Refunds
• N.Y. Tax Law § 434-a — Mailing rules; holidays
• N.Y. Tax Law § 435 — Deposit and disposition of revenue
• N.Y. Tax Law § 436 — General powers of the tax commission
• N.Y. Tax Law § 437 — Returns to be secret
• N.Y. Tax Law § 438 — Sale of stamps authorized
• N.Y. Tax Law § 445 — Local taxes on beer and liquor by a city of one million or more
• N.Y. Tax Law § 451 — Definitions
• N.Y. Tax Law § 452 — Imposition of tax
• N.Y. Tax Law § 453 — Payment of tax
• N.Y. Tax Law § 454 — Agents of the commissioner of taxation and finance
• N.Y. Tax Law § 455 — Receipts exempted from tax
• N.Y. Tax Law § 456 — Practice and procedure
• N.Y. Tax Law § 470 — Definitions
• N.Y. Tax Law § 471 — Imposition of cigarette tax
• N.Y. Tax Law § 471-a — Use tax on cigarettes
• N.Y. Tax Law § 471-b — Imposition of tobacco products tax
• N.Y. Tax Law § 471-c — Use tax on tobacco products
• N.Y. Tax Law § 471-d — Special provision as to imposition of taxes on certain tobacco products
• N.Y. Tax Law § 471-e — Taxes imposed on qualified reservations
• N.Y. Tax Law § 472 — Preparation and sale of stamps; commissions; distributors
• N.Y. Tax Law § 473 — Affixation and cancellation of stamps; presumption
• N.Y. Tax Law § 473-a — Returns and payment of tobacco products tax by distributors
• N.Y. Tax Law § 473-b — Cigarettes marked for export outside the United States; importation and affixation of stamps prohibited
• N.Y. Tax Law § 474 — Records to be kept; examination
• N.Y. Tax Law § 475 — General powers of the tax commission
• N.Y. Tax Law § 476 — Refunds; sales of stamps
• N.Y. Tax Law § 478 — Determination of tax
• N.Y. Tax Law § 479 — Warrant for the collection of taxes
• N.Y. Tax Law § 480 — License
• N.Y. Tax Law § 480-a — Retail dealer and vending machine registration
• N.Y. Tax Law § 480-b — Prohibition against the stamping of certain cigarettes
• N.Y. Tax Law § 480-c — Prohibition against the sale of certain tobacco products
• N.Y. Tax Law § 481 — Penalties and interest
• N.Y. Tax Law § 482 — Deposit and disposition of revenue
• N.Y. Tax Law § 482-a — Joint administration
• N.Y. Tax Law § 483 — Definitions
• N.Y. Tax Law § 484 — Unlawful acts; violations of article
• N.Y. Tax Law § 485 — Determination of cost of agent, retail dealer or wholesale dealer
• N.Y. Tax Law § 486 — Exceptions
• N.Y. Tax Law § 487 — Secrecy requirement
• N.Y. Tax Law § 488 — Joint administration
• N.Y. Tax Law § 489 — Registration of chain stores
• N.Y. Tax Law § 490 — Excise tax on medical cannabis
• N.Y. Tax Law § 491 — Returns to be secret
• N.Y. Tax Law § 492 — Definitions
• N.Y. Tax Law § 493 — Imposition of tax
• N.Y. Tax Law § 494 — Registration and renewal
• N.Y. Tax Law § 495 — Returns and payment of tax
• N.Y. Tax Law § 496 — Records to be kept; penalties
• N.Y. Tax Law § 496-a — Returns to be secret
• N.Y. Tax Law § 496-b — Administrative provisions
• N.Y. Tax Law § 496-c — Additional penalties
• N.Y. Tax Law § 496-d — Enforcement
• N.Y. Tax Law § 496-e — Notification of enforcement actions
• N.Y. Tax Law § 497 — Definitions
• N.Y. Tax Law § 498 — Imposition of excise tax
• N.Y. Tax Law § 499 — Returns to be secret
• N.Y. Tax Law § 501 — Definitions
• N.Y. Tax Law § 502 — Highway use registration
• N.Y. Tax Law § 502-a — Certificate of registration and decal fees
• N.Y. Tax Law § 503 — Imposition of tax
• N.Y. Tax Law § 503-a — Imposition of additional tax