N.Y. Tax Law Section 262
Expenses of officers

250
Definitions 251
Procedure for review 252
Exemptions 252–A
Other exemptions 253
Recording tax 253–A
Recording tax by a city of one million or more 253–B
Credit line mortgage 253–C
Recording tax imposed by the county of Nassau 253–D
Recording tax imposed by the city of Yonkers 253–E
Recording tax imposed by the county of Broome 253–F
Recording tax imposed by the county of Rockland 253–G
Recording tax imposed by the county of Westchester 253–H
Recording tax imposed by the county of Lewis 253–I
Recording tax imposed by the county of Columbia 253–J
Recording tax imposed by the county of Sullivan 253–J*2
Recording tax imposed by the county of Hamilton 253–J*3
Recording tax imposed by the county of Essex 253–J*4
Recording tax imposed by the county of Schoharie 253–K
Recording tax imposed by the county of Genesee 253–L
Recording tax imposed by the county of Rensselaer 253–M
Recording tax imposed by the county of Wayne 253–N
Recording tax imposed by the county of Wyoming 253–O
Recording tax imposed by the county of Chautauqua 253–P
Recording tax imposed by the county of Albany 253–R
Recording tax imposed by the county of Schenectady 253–S
Recording tax imposed by the county of Steuben 253–T
Recording tax imposed by the county of Yates 253–U
Recording tax imposed by the county of Herkimer 253–V
Recording tax imposed by the county of Cortland 253–W
Recording tax imposed by the county of Warren 253–X
Recording tax imposed by the county of Cattaraugus 253–X*2
Recording tax imposed by the county of Greene 253–Y
Recording tax imposed by the county of Madison 253–Y*2
Recording tax imposed by the county of Livingston 253–Y*3
Recording tax imposed by the county of Washington 253–Z
Recording tax imposed by the county of Otsego 253–Z*2
Recording tax imposed by the county of Chenango 254
Optional tax on prior mortgages 255
Supplemental mortgages 256
Mortgages for indefinite amounts or for contract obligations 257
Payment of taxes 257–A
Refund of mortgage taxes after rescission of certain credit transactions 258
Effect of nonpayment of taxes 258–A
Payment of tax on instruments not recorded 259
Trust mortgages 260
Determination and apportionment by the state tax commission 261
Payment over and distribution of taxes 262
Expenses of officers 263
Supervisory power of commissioner of taxation and finance and comptroller 264
Tax on prior advance mortgages 265
Tax a lien 266
Enforcement 267
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