New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter D - Mortgage Recording Taxes
Part 653 - Interest And Penalties
- Section 653.1 - Interest penalty on underpayment of taxes in counties outside the City of New York
- Section 653.2 - Interest and penalties on underpayment of taxes in counties within the City of New York
- Section 653.3 - Special penalties
- Section 653.4 - Interest due where a trust mortgage maintains an action to recover taxes paid by him
- Section 653.5 - Interest due where New York State maintains an action to enforce payment of taxes
- Section 653.6 - Interest on refunds of the mortgage recording taxes
Current through Register Vol. 46, No. 12, March 20, 2024
Statutory authority: Tax Law, §171; art.11
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