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  4. Art. 31

Article 31
Real Estate Transfer Tax

Sections

1400
Short title
1401
Definitions
1402
Imposition of tax
1402‑A
Additional tax
1402‑B
Supplemental tax in cities having a population of one million or more
1404
Liability for tax
1405
Exemptions
1405‑A
Credit
1405‑B
Cooperative housing corporation transfers
1406
Preparation and sale of stamps
1407
Designation of agents
1408
Liability of recording officer
1409
Returns
1410
Payment
1411
Determination of tax
1412
Refunds
1413
Remedies exclusive
1414
Proceedings to recover tax
1415
General powers of the commissioner of taxation and finance
1416
Interest and civil penalties
1417
Criminal penalties
1418
Returns to be secret
1419
Notices
1420
Limitations of time
1421
Deposit and dispositions of revenues
1422
Foreclosure proceedings
1423
Modernization of real property transfer reporting
 



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Location: https://newyork.public.law/laws/n.y._tax_law_article_31

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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