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 § 1449-jjjjjjj — Refunds
• N.Y. Tax Law § 1449-k — Credit
• N.Y. Tax Law § 1449-kk — Deposit and disposition of revenue
• N.Y. Tax Law § 1449-kkk — Deposit and disposition of revenue
• N.Y. Tax Law § 1449-kkkk — Deposit and disposition of revenue
• N.Y. Tax Law § 1449-kkkkk — Deposit and disposition of revenue
• N.Y. Tax Law § 1449-kkkkkk — Deposit and disposition of revenue
• N.Y. Tax Law § 1449-kkkkkkk — Deposit and disposition of revenue
• N.Y. Tax Law § 1449-l — Cooperative housing corporation transfers
• N.Y. Tax Law § 1449-ll — Judicial review
• N.Y. Tax Law § 1449-lll — Judicial review
• N.Y. Tax Law § 1449-llll — Judicial review
• N.Y. Tax Law § 1449-lllll — Judicial review
• N.Y. Tax Law § 1449-llllll — Judicial review
• N.Y. Tax Law § 1449-lllllll — Judicial review
• N.Y. Tax Law § 1449-m — Designation of agents
• N.Y. Tax Law § 1449-mm — Apportionment
• N.Y. Tax Law § 1449-mmm — Apportionment
• N.Y. Tax Law § 1449-mmmm — Apportionment
• N.Y. Tax Law § 1449-mmmmm — Apportionment
• N.Y. Tax Law § 1449-mmmmmm — Apportionment
• N.Y. Tax Law § 1449-mmmmmmm — Apportionment
• N.Y. Tax Law § 1449-n — Liability of recording officer
• N.Y. Tax Law § 1449-nn — Miscellaneous
• N.Y. Tax Law § 1449-nnn — Miscellaneous
• N.Y. Tax Law § 1449-nnnn — Miscellaneous
• N.Y. Tax Law § 1449-nnnnn — Miscellaneous
• N.Y. Tax Law § 1449-nnnnnn — Miscellaneous
• N.Y. Tax Law § 1449-nnnnnnn — Miscellaneous
• N.Y. Tax Law § 1449-o — Refunds
• N.Y. Tax Law § 1449-oo — Returns to be secret
• N.Y. Tax Law § 1449-ooo — Returns to be secret
• N.Y. Tax Law § 1449-oooo — Returns to be secret
• N.Y. Tax Law § 1449-ooooo — Returns to be secret
• N.Y. Tax Law § 1449-oooooo — Returns to be secret
• N.Y. Tax Law § 1449-ooooooo — Returns to be secret
• N.Y. Tax Law § 1449-p — Deposit and disposition of revenue
• N.Y. Tax Law § 1449-pp — Foreclosure proceedings
• N.Y. Tax Law § 1449-ppp — Foreclosure proceedings
• N.Y. Tax Law § 1449-pppp — Foreclosure proceedings
• N.Y. Tax Law § 1449-ppppp — Foreclosure proceedings
• N.Y. Tax Law § 1449-pppppp — Foreclosure
• N.Y. Tax Law § 1449-ppppppp — Foreclosure
• N.Y. Tax Law § 1449-q — Judicial review
• N.Y. Tax Law § 1449-r — Apportionment
• N.Y. Tax Law § 1449-s — Miscellaneous
• N.Y. Tax Law § 1449-t — Returns to be secret
• N.Y. Tax Law § 1449-u — Foreclosure proceedings
• N.Y. Tax Law § 1450-a — Definitions
• N.Y. Tax Law § 1450-aa — Definitions
• N.Y. Tax Law § 1450-b — Imposition of tax
• N.Y. Tax Law § 1450-bb — Imposition of tax
• N.Y. Tax Law § 1450-c — Payment of tax
• N.Y. Tax Law § 1450-cc — Payment of tax
• N.Y. Tax Law § 1450-d — Liability for tax
• N.Y. Tax Law § 1450-dd — Liability for tax
• N.Y. Tax Law § 1450-e — Exemptions
• N.Y. Tax Law § 1450-ee — Exemptions
• N.Y. Tax Law § 1450-f — Credit
• N.Y. Tax Law § 1450-ff — Credit
• N.Y. Tax Law § 1450-g — Cooperative housing corporation transfers
• N.Y. Tax Law § 1450-gg — Cooperative housing corporation transfers
• N.Y. Tax Law § 1450-h — Designation of agents
• N.Y. Tax Law § 1450-hh — Designation of agents
• N.Y. Tax Law § 1450-i — Liability of recording officer
• N.Y. Tax Law § 1450-ii — Liability of recording officer
• N.Y. Tax Law § 1450-j — Refunds
• N.Y. Tax Law § 1450-jj — Refunds
• N.Y. Tax Law § 1450-k — Deposit and disposition of revenue
• N.Y. Tax Law § 1450-kk — Deposit and disposition of revenue
• N.Y. Tax Law § 1450-l — Judicial review
• N.Y. Tax Law § 1450-ll — Judicial review
• N.Y. Tax Law § 1450-m — Apportionment
• N.Y. Tax Law § 1450-mm — Apportionment
• N.Y. Tax Law § 1450-n — Miscellaneous
• N.Y. Tax Law § 1450-nn — Miscellaneous
• N.Y. Tax Law § 1450-o — Returns to be secret
• N.Y. Tax Law § 1450-oo — Returns to be secret
• N.Y. Tax Law § 1450-p — Foreclosure proceedings
• N.Y. Tax Law § 1450-pp — Foreclosure proceedings
• N.Y. Tax Law § 1500 — General definitions
• N.Y. Tax Law § 1501 — Imposition of tax
• N.Y. Tax Law § 1502 — Computation of tax
• N.Y. Tax Law § 1502-a — Tax on non-life insurance corporations
• N.Y. Tax Law § 1502-b — Computation of tax for captive insurance companies
• N.Y. Tax Law § 1503 — Computation of entire net income
• N.Y. Tax Law § 1504 — Allocation
• N.Y. Tax Law § 1505 — Limitation on tax
• N.Y. Tax Law § 1505-a — Metropolitan transportation business tax surcharge on insurance corporations
• N.Y. Tax Law § 1510 — Additional franchise tax on insurance corporations
• N.Y. Tax Law § 1511 — Credits
• N.Y. Tax Law § 1512 — Exemptions
• N.Y. Tax Law § 1513 — Declarations of estimated tax
• N.Y. Tax Law § 1514 — Payments of estimated tax
• N.Y. Tax Law § 1515 — Returns
• N.Y. Tax Law § 1516 — Payment of tax
• N.Y. Tax Law § 1517 — Deposit and disposition of revenue
• N.Y. Tax Law § 1518 — Secrecy required of officials; penalty for violation
• N.Y. Tax Law § 1519 — Procedural provisions
• N.Y. Tax Law § 1520 — Tax surcharge
• N.Y. Tax Law § 1550 — General definitions
• N.Y. Tax Law § 1551 — Imposition of tax
• N.Y. Tax Law § 1552 — Allocation
• N.Y. Tax Law § 1553 — Exemptions
• N.Y. Tax Law § 1554 — Returns and payment
• N.Y. Tax Law § 1555 — Secrecy required of officials; penalty for violation
• N.Y. Tax Law § 1556 — Procedural provisions
• N.Y. Tax Law § 1557 — Deposit and disposition of revenue
• N.Y. Tax Law § 1560 — Definitions
• N.Y. Tax Law § 1561 — Imposition of tax
• N.Y. Tax Law § 1562 — Payment of tax
• N.Y. Tax Law § 1563 — Liability for tax
• N.Y. Tax Law § 1564 — Exemptions
• N.Y. Tax Law § 1565 — Credit
• N.Y. Tax Law § 1566 — Cooperative housing corporation transfers
• N.Y. Tax Law § 1567 — Designation of agents
• N.Y. Tax Law § 1568 — Liability of recording officer
• N.Y. Tax Law § 1568-a — Refunds
• N.Y. Tax Law § 1569 — Deposit and disposition of revenue
• N.Y. Tax Law § 1570 — Judicial review
• N.Y. Tax Law § 1571 — Apportionment
• N.Y. Tax Law § 1572 — Miscellaneous
• N.Y. Tax Law § 1573 — Returns to be confidential
• N.Y. Tax Law § 1600 — Short title
• N.Y. Tax Law § 1601 — Statement of purpose
• N.Y. Tax Law § 1602 — Definitions
• N.Y. Tax Law § 1603 — Division of the lottery
• N.Y. Tax Law § 1604 — Powers and duties of the division
• N.Y. Tax Law § 1604-a — Posting of signs to assist compulsive gamblers
• N.Y. Tax Law § 1605 — Lottery sales agents and other licensees
• N.Y. Tax Law § 1606 — Authorization of lottery sales agents
• N.Y. Tax Law § 1607 — Suspension and revocation of licenses
• N.Y. Tax Law § 1608 — Other statutes not applicable
• N.Y. Tax Law § 1609 — Lottery tickets
• N.Y. Tax Law § 1610 — Sales to certain persons prohibited
• N.Y. Tax Law § 1611 — Delivery of funds; designation of banks
• N.Y. Tax Law § 1612 — Disposition of revenues
• N.Y. Tax Law § 1613 — Certification of prize winners; payment of prizes
• N.Y. Tax Law § 1613-a — Crediting of lottery prizes against past-due support
• N.Y. Tax Law § 1613-b — Crediting of lottery prizes against public assistance benefits
• N.Y. Tax Law § 1613-c — Crediting of lottery prizes against liabilities for taxes administered by the commissioner
• N.Y. Tax Law § 1614 — Unclaimed and abandoned prize money
• N.Y. Tax Law § 1615 — Fiscal year of lottery, reporting requirements and fiscal planning
• N.Y. Tax Law § 1616 — Continuation of licenses
• N.Y. Tax Law § 1617 — Joint, multi-jurisdiction, and out-of-state lottery
• N.Y. Tax Law § 1617-a — Video lottery gaming
• N.Y. Tax Law § 1618 — Special drawings
• N.Y. Tax Law § 1620 — Request for proposals required
• N.Y. Tax Law § 1700 — Voluntary disclosure and compliance program
• N.Y. Tax Law § 1701 — Financial institution data match system for state tax collection purposes
• N.Y. Tax Law § 1703 — Information returns relating to payments made in settlement of payment card and third party network transactions
• N.Y. Tax Law § 1800 — Definitions
• N.Y. Tax Law § 1801 — Tax fraud acts
• N.Y. Tax Law § 1802 — Criminal tax fraud in the fifth degree
• N.Y. Tax Law § 1803 — Criminal tax fraud in the fourth degree
• N.Y. Tax Law § 1804 — Criminal tax fraud in the third degree
• N.Y. Tax Law § 1805 — Criminal tax fraud in the second degree
• N.Y. Tax Law § 1806 — Criminal tax fraud in the first degree
• N.Y. Tax Law § 1807 — Aggregation
• N.Y. Tax Law § 1808 — Personal income and earnings taxes; repeated failure to file
• N.Y. Tax Law § 1809 — Corporate taxes; repeated failure to file
• N.Y. Tax Law § 1811 — Estate, gift and transfer taxes
• N.Y. Tax Law § 1812 — Motor fuel taxes
• N.Y. Tax Law § 1812-a — Person not registered as distributor of Diesel motor fuel
• N.Y. Tax Law § 1812-b — Person not registered as distributor
• N.Y. Tax Law § 1812-c — Person not licensed as terminal operator
• N.Y. Tax Law § 1812-d — Person not licensed as transporter
• N.Y. Tax Law § 1812-e — Person not registered as a residual petroleum product business
• N.Y. Tax Law § 1812-f — Article thirteen-A tax
• N.Y. Tax Law § 1812-g — Person not registered as a wholesaler of motor fuel
• N.Y. Tax Law § 1813 — Alcoholic beverage tax
• N.Y. Tax Law § 1814 — Cigarette and tobacco products tax
• N.Y. Tax Law § 1814-a — Person not appointed as a tobacco products distributor
• N.Y. Tax Law § 1815 — Highway use and fuel use taxes
• N.Y. Tax Law § 1817 — Sales and compensating use taxes
• N.Y. Tax Law § 1818 — Real estate transfer tax
• N.Y. Tax Law § 1820 — Authorized combative sports tax
• N.Y. Tax Law § 1821 — Medallion taxicab owners tax in the metropolitan commuter transportation district
• N.Y. Tax Law § 1822 — Violation of the state assessment fee on transportation network company prearranged trips
• N.Y. Tax Law § 1825 — Violation of secrecy provisions of the tax law
• N.Y. Tax Law § 1826 — Use of tax or other notices to distribute advertising and propaganda material
• N.Y. Tax Law § 1827 — Commissioner not to be interested in tax sa1e
• N.Y. Tax Law § 1829 — Violation of article twenty-A
• N.Y. Tax Law § 1830 — Other references
• N.Y. Tax Law § 1831 — Failure to obey subpoenas
• N.Y. Tax Law § 1832 — Non-preemption; penal law anticipatory offenses and accessorial liability apply
• N.Y. Tax Law § 1833 — Tax preparer registration
• N.Y. Tax Law § 1838 — Filing of documents
• N.Y. Tax Law § 1839 — Disposition of fines
• N.Y. Tax Law § 1845 — Forfeiture action with respect to alcoholic beverages and vehicles carrying such beverages
• N.Y. Tax Law § 1846 — Seizure and forfeiture of cigarettes
• N.Y. Tax Law § 1846-a — Forfeiture action with respect to tobacco products
• N.Y. Tax Law § 1847 — Seizure and forfeiture of vehicles or other means of transportation used to transport or for deposit or concealment of cigarettes or used...
• N.Y. Tax Law § 1848 — Forfeiture action with respect to motor fuel and diesel motor fuel and vehicle carrying such fuel
• N.Y. Tax Law § 2000 — Statement of purpose
• N.Y. Tax Law § 2002 — Division of tax appeals; organization
• N.Y. Tax Law § 2004 — Tax appeals tribunal; organization and appointment
• N.Y. Tax Law § 2006 — Tax appeals tribunal; functions, powers and duties
• N.Y. Tax Law § 2008 — Commencement of proceedings
• N.Y. Tax Law § 2010 — Administrative law judges