New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter B - Real Estate Transfer Tax
Part 575 - General Provisions
- Section 575.1 - Definitions
- Section 575.2 - Imposition of tax
- Section 575.3 - Additional tax
- Section 575.4 - Liability for tax
- Section 575.5 - Grandfathered conveyances
- Section 575.6 - Controlling interest
- Section 575.7 - Leases and subleases
- Section 575.8 - Cooperative housing corporation transfers
- Section 575.9 - Exemptions and non-taxable transactions
- Section 575.10 - Mere change of identity
- Section 575.11 - Examples of taxable and nontaxable conveyances
- Section 575.12 - Real property situated partly within and partly without the State of New York
- Section 575.13 - Credit for prior transfer tax paid
- Section 575.14 - Returns
- Section 575.15 - Determination of tax
- Section 575.16 - Refunds
- Section 575.17 - Remedies exclusive
- Section 575.18 - Designation of agents
- Section 575.19 - Liability of recording officer
- Section 575.20 - Interest and civil penalties
- Section 575.21 - Repealed
- Section 575.22 - Repealed
- Section 575.23 - Repealed
- Section 575.24 - Repealed
Current through Register Vol. 46, No. 12, March 20, 2024
Statutory authority: Tax Law, §§ 171, 475, 509[7], 697[a], 1096 [a], 1142[1], [8], 1250, 1407[a], [c], 1415[a], 1416[a], [c], 1419[b], 1448[l]
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