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 § 1202-u — Hotel or motel taxes in Allegany county
• N.Y. Tax Law § 1202-u — Hotel and motel tax in Warren county
• N.Y. Tax Law § 1202-u — Hotel or motel taxes in Orleans county
• N.Y. Tax Law § 1202-uu — Hotel or motel taxes in the city of Olean
• N.Y. Tax Law § 1202-uuu — Hotel or motel taxes in the village of Ellicottville
• N.Y. Tax Law § 1202-uuu — Hotel or motel taxes in the town of Minisink
• N.Y. Tax Law § 1202-v — Hotel or motel taxes in Lewis county
• N.Y. Tax Law § 1202-w — Hotel or motel taxes in Wyoming county
• N.Y. Tax Law § 1202-x — Occupancy tax in the city of Yonkers
• N.Y. Tax Law § 1202-xx — Occupancy tax in the town of North Castle
• N.Y. Tax Law § 1202-y — Hotel or motel taxes in Yates county
• N.Y. Tax Law § 1202-y — Hotel or motel taxes in the city of Geneva
• N.Y. Tax Law § 1202-z — Hotel or motel taxes in Clinton county
• N.Y. Tax Law § 1202-Z-1 — Occupancy tax in the village of Tuckahoe
• N.Y. Tax Law § 1202-Z-2 — Occupancy tax in the village of Weedsport
• N.Y. Tax Law § 1202-Z-3 — Occupancy tax in the village of Mount Kisco
• N.Y. Tax Law § 1202-Z-4 — Occupancy tax in the town of Putnam Valley
• N.Y. Tax Law § 1202-Z-4 — Occupancy tax in the village of Medina
• N.Y. Tax Law § 1202-Z-5 — Occupancy tax in the city of Auburn
• N.Y. Tax Law § 1202-zz — Occupancy tax in the village of Highland Falls
• N.Y. Tax Law § 1202-ZZ-1 — Hotel or motel taxes in the town of DeWitt
• N.Y. Tax Law § 1202-ZZ-2 — Hotel or motel taxes in the town of Patterson
• N.Y. Tax Law § 1202-ZZ-2 — Occupancy tax in the village of Baldwinsville
• N.Y. Tax Law § 1202-ZZ-2 — Hotel or motel taxes in the village of Croton-on-Hudson
• N.Y. Tax Law § 1202-ZZ-3 — Occupancy tax in the county of Herkimer
• N.Y. Tax Law § 1203 — Taxes administered by cities under one million
• N.Y. Tax Law § 1204 — Taxes administered by cities with populations of less than one hundred twenty-five thousand on request of school districts
• N.Y. Tax Law § 1205 — Imposition of taxes on deeds in the city of Mount Vernon
• N.Y. Tax Law § 1206 — Imposition of taxes on deeds in the city of Peekskill
• N.Y. Tax Law § 1210 — Taxes of cities and counties administered by state tax commission
• N.Y. Tax Law § 1210-a — Sales and compensating use tax for purposes of the Suffolk county drinking water protection program
• N.Y. Tax Law § 1210-b — Sales and compensating use tax within Suffolk county for purposes of stabilizing property taxes and either paying certain judgments, comp...
• N.Y. Tax Law § 1210-c — Sales and compensating use tax for purposes of the Schenectady county metroplex development authority
• N.Y. Tax Law § 1210-e — Sales and compensating use taxes within Herkimer county
• N.Y. Tax Law § 1210-f — Sales and compensating use tax for purposes of the Suffolk county water quality restoration fund
• N.Y. Tax Law § 1211 — Taxes of certain cities and school districts administered by state tax commission
• N.Y. Tax Law § 1212 — Certain taxes of school districts administered by commissioner
• N.Y. Tax Law § 1212-a — Certain taxes of cities of one million or more administered by commissioner of taxation and finance
• N.Y. Tax Law § 1213 — Deliveries outside the jurisdiction where sale is made
• N.Y. Tax Law § 1214 — Certain sales of motor vehicles and vessels: proof required for registration of motor vehicles and vessels
• N.Y. Tax Law § 1215 — Definitions
• N.Y. Tax Law § 1216 — Special transitional provisions for utility services
• N.Y. Tax Law § 1217 — General transitional provisions
• N.Y. Tax Law § 1218 — Incorporation of articles twenty-eight and twenty-nine into local enactments
• N.Y. Tax Law § 1220 — Territorial limitations
• N.Y. Tax Law § 1221 — Taxes not authorized
• N.Y. Tax Law § 1222 — Taxes to be in addition to others
• N.Y. Tax Law § 1223 — Limitations on rates
• N.Y. Tax Law § 1224 — Prior rights assigned counties and cities
• N.Y. Tax Law § 1230 — Exempt organizations
• N.Y. Tax Law § 1231 — Certain restrictions against double taxation
• N.Y. Tax Law § 1235 — Taxes paid to other jurisdictions
• N.Y. Tax Law § 1240 — Administration and collection
• N.Y. Tax Law § 1241 — Joint administration and collection of taxes by counties and cities
• N.Y. Tax Law § 1242 — Limitations on assessment
• N.Y. Tax Law § 1243 — Judicial review
• N.Y. Tax Law § 1250 — Administration and collection
• N.Y. Tax Law § 1251 — Returns
• N.Y. Tax Law § 1252 — Payment of tax
• N.Y. Tax Law § 1253 — Registration
• N.Y. Tax Law § 1254 — Duty to collect taxes
• N.Y. Tax Law § 1256 — Cooperation by localities
• N.Y. Tax Law § 1257 — Preparation of model local laws, resolutions and regulations by tax commission
• N.Y. Tax Law § 1260 — Revenues resulting from taxes administered by cities over one million
• N.Y. Tax Law § 1261 — Revenues resulting from taxes administered by the commissioner
• N.Y. Tax Law § 1261-a — Revenues from certain taxes imposed by Washington and Warren counties
• N.Y. Tax Law § 1262 — Disposition of revenues from taxes imposed by cities under one million, counties and school districts
• N.Y. Tax Law § 1262-a — Sales tax; Tompkins county
• N.Y. Tax Law § 1262-b — The Westchester county property tax stabilization and relief act
• N.Y. Tax Law § 1262-c — Allocation of revenue from sales and use taxes to villages wholly or partially contained within Broome county
• N.Y. Tax Law § 1262-d — Allocation and distribution of revenues from sales and use taxes to villages within the county of Albany
• N.Y. Tax Law § 1262-e — Establishment of local government assistance programs in Nassau county
• N.Y. Tax Law § 1262-f — Allocation and distribution of revenues from sales and use taxes within the village of Barker and town of Somerset, Niagara county
• N.Y. Tax Law § 1262-g — Oneida county allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes
• N.Y. Tax Law § 1262-g — The Monroe county sales tax adjustment act
• N.Y. Tax Law § 1262-h — Allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes in Steuben county
• N.Y. Tax Law § 1262-i — Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Tioga
• N.Y. Tax Law § 1262-j — Allocation and distribution of net collections from the additional sales and compensating use taxes in Suffolk county
• N.Y. Tax Law § 1262-k — Allocation and distribution of net collections in Oswego county
• N.Y. Tax Law § 1262-l — Allocation and distribution of certain net collections in Warren county
• N.Y. Tax Law § 1262-l — Allocation and distribution of net collections from the additional rate of sales and compensating use tax in Rockland county
• N.Y. Tax Law § 1262-m — Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Chenango
• N.Y. Tax Law § 1262-m — Allocation and distribution of net collections in Saratoga county
• N.Y. Tax Law § 1262-n — Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Niagara
• N.Y. Tax Law § 1262-o — Disposition of net collections from the additional rate of sales and compensating use taxes in the county of Chautauqua
• N.Y. Tax Law § 1262-p — Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Livingston
• N.Y. Tax Law § 1262-q — Erie county-disposition of net collections from the one percent and the three-quarters of one percent rates of sales and compensating use...
• N.Y. Tax Law § 1262-r — Allocation and distribution of certain net collections in the county of Oswego
• N.Y. Tax Law § 1262-r — Disposition of net collections from sales and compensating use taxes imposed by the county of Ontario
• N.Y. Tax Law § 1262-s — Disposition of net collections from the additional one-quarter of one percent rate of sales and compensating use taxes in the county of H...
• N.Y. Tax Law § 1262-t — City of Yonkers - disposition of net collections from the additional one-half of one percent rate of sales and compensating use taxes in ...
• N.Y. Tax Law § 1262-u — Allocation and distribution of certain net collections in Genesee county
• N.Y. Tax Law § 1262-v — Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of St
• N.Y. Tax Law § 1262-w — Disposition of net collections from the additional rate of sales and compensating use tax in the county of Putnam
• N.Y. Tax Law § 1263 — Deposit of funds and use of funds not having assigned purposes
• N.Y. Tax Law § 1264 — References to certain taxes or revenues from certain taxes administered by the commissioner
• N.Y. Tax Law § 1280 — Definitions
• N.Y. Tax Law § 1281 — Imposition of tax
• N.Y. Tax Law § 1282 — Presumption of taxability
• N.Y. Tax Law § 1283 — Liability for tax; special provisions
• N.Y. Tax Law § 1284 — Returns
• N.Y. Tax Law § 1285 — Payment of tax
• N.Y. Tax Law § 1286 — Records to be kept
• N.Y. Tax Law § 1287 — Secrecy of returns and reports
• N.Y. Tax Law § 1288 — Deposit and disposition of revenue
• N.Y. Tax Law § 1289 — Cooperation by city
• N.Y. Tax Law § 1290 — Practice and procedure
• N.Y. Tax Law § 1291 — Definitions
• N.Y. Tax Law § 1292 — Imposition
• N.Y. Tax Law § 1293 — Presumption
• N.Y. Tax Law § 1294 — Returns and payment of state assessment fee
• N.Y. Tax Law § 1295 — Records to be kept
• N.Y. Tax Law § 1296 — Secrecy of returns and reports
• N.Y. Tax Law § 1297 — Practice and procedure
• N.Y. Tax Law § 1298 — Deposit and disposition of revenue
• N.Y. Tax Law § 1299 — Definitions
• N.Y. Tax Law § 1299-a — Imposition of tax
• N.Y. Tax Law § 1299-b — Liability for surcharge
• N.Y. Tax Law § 1299-d — Returns and payment of surcharge
• N.Y. Tax Law § 1299-e — Records to be kept
• N.Y. Tax Law § 1299-f — Secrecy of returns and reports
• N.Y. Tax Law § 1299-g — Practice and procedure
• N.Y. Tax Law § 1299-h — Deposit and disposition of revenue
• N.Y. Tax Law § 1299-i — Cooperation by regulatory agencies
• N.Y. Tax Law § 1300 — Short title
• N.Y. Tax Law § 1301 — Authority to impose taxes
• N.Y. Tax Law § 1301-b — City separate tax on the ordinary income portion of lump sum distributions
• N.Y. Tax Law § 1302 — Persons subject to tax
• N.Y. Tax Law § 1303 — City taxable income
• N.Y. Tax Law § 1304 — Rate of tax
• N.Y. Tax Law § 1304-a — Tax surcharge
• N.Y. Tax Law § 1304-b — Additional tax
• N.Y. Tax Law § 1304-c — Filing fees
• N.Y. Tax Law § 1304-d — Imposition of tax
• N.Y. Tax Law § 1305 — City resident and city nonresident defined
• N.Y. Tax Law § 1306 — Returns and liabilities
• N.Y. Tax Law § 1307 — Change of resident status
• N.Y. Tax Law § 1309 — Requirement of withholding tax from wages
• N.Y. Tax Law § 1310 — Credits against tax
• N.Y. Tax Law § 1311 — Enforcement with other taxes
• N.Y. Tax Law § 1312 — Administration, collection and review
• N.Y. Tax Law § 1313 — Deposit and disposition of revenues
• N.Y. Tax Law § 1320 — Short title
• N.Y. Tax Law § 1321 — Authority to impose city income tax surcharge
• N.Y. Tax Law § 1322 — Persons subject to the city income tax surcharge
• N.Y. Tax Law § 1323 — Net state tax
• N.Y. Tax Law § 1325 — City resident and city nonresident defined
• N.Y. Tax Law § 1326 — Returns and liabilities
• N.Y. Tax Law § 1327 — Change of resident status during year
• N.Y. Tax Law § 1329 — Requirement of withholding tax from wages
• N.Y. Tax Law § 1330 — Credit for tax withheld
• N.Y. Tax Law § 1331 — Enforcement with other taxes
• N.Y. Tax Law § 1332 — Administration, collection and review
• N.Y. Tax Law § 1333 — Deposit and disposition of revenues
• N.Y. Tax Law § 1340 — Authorization to impose tax
• N.Y. Tax Law § 1341 — Withholding requirement
• N.Y. Tax Law § 1342 — Administrative provisions
• N.Y. Tax Law § 1343 — Deposit and disposition of revenues
• N.Y. Tax Law § 1350 — Imposition of surcharge
• N.Y. Tax Law § 1351 — Definitions
• N.Y. Tax Law § 1352 — Primary residence
• N.Y. Tax Law § 1353 — Surcharge rates
• N.Y. Tax Law § 1354 — Administration of surcharge
• N.Y. Tax Law § 1355 — Administrative and judicial review
• N.Y. Tax Law § 1356 — Information sharing
• N.Y. Tax Law § 1400 — Short title
• N.Y. Tax Law § 1401 — Definitions
• N.Y. Tax Law § 1402 — Imposition of tax
• N.Y. Tax Law § 1402-a — Additional tax
• N.Y. Tax Law § 1402-b — Supplemental tax in cities having a population of one million or more
• N.Y. Tax Law § 1404 — Liability for tax
• N.Y. Tax Law § 1405 — Exemptions
• N.Y. Tax Law § 1405-a — Credit
• N.Y. Tax Law § 1405-b — Cooperative housing corporation transfers
• N.Y. Tax Law § 1406 — Preparation and sale of stamps
• N.Y. Tax Law § 1407 — Designation of agents
• N.Y. Tax Law § 1408 — Liability of recording officer
• N.Y. Tax Law § 1409 — Returns
• N.Y. Tax Law § 1410 — Payment
• N.Y. Tax Law § 1411 — Determination of tax
• N.Y. Tax Law § 1412 — Refunds
• N.Y. Tax Law § 1413 — Remedies exclusive
• N.Y. Tax Law § 1414 — Proceedings to recover tax
• N.Y. Tax Law § 1415 — General powers of the commissioner of taxation and finance
• N.Y. Tax Law § 1416 — Interest and civil penalties
• N.Y. Tax Law § 1417 — Criminal penalties
• N.Y. Tax Law § 1418 — Returns to be secret
• N.Y. Tax Law § 1419 — Notices
• N.Y. Tax Law § 1420 — Limitations of time
• N.Y. Tax Law § 1421 — Deposit and dispositions of revenues
• N.Y. Tax Law § 1422 — Foreclosure proceedings
• N.Y. Tax Law § 1423 — Modernization of real property transfer reporting
• N.Y. Tax Law § 1424 — Definitions
• N.Y. Tax Law § 1425 — Imposition of tax
• N.Y. Tax Law § 1426 — Payment of tax
• N.Y. Tax Law § 1427 — Liability for tax
• N.Y. Tax Law § 1428 — Exemptions
• N.Y. Tax Law § 1428-a — Credit
• N.Y. Tax Law § 1428-b — Cooperative housing corporation transfers
• N.Y. Tax Law § 1429 — Designation of agents