N.Y. Tax Law Section 1438-M
Apportionment

1438‑A
Definitions 1438‑B
Imposition of tax 1438‑C
Payment of tax 1438‑D
Liability for tax 1438‑E
Exemptions 1438‑F
Credit 1438‑G
Cooperative housing corporation transfers 1438‑H
Designation of agents 1438‑I
Liability of recording officer 1438‑J
Refunds 1438‑K
Deposit and disposition of revenue 1438‑L
Judicial review 1438‑M
Apportionment 1438‑N
Miscellaneous 1438‑O
Returns to be secret 1438‑P
Foreclosure proceedings