N.Y. Tax Law Section 279
Application of taxes

270
Amount of tax 270‑B
Exemption of certain transfers to legatees and others 270‑C
Transfers by operation of law 270‑D
Tax surcharge 270‑E
Maximum amounts of tax 271
Stamps, how prepared and sold 271‑A
Sale of stamps 272
Penalty for failure to pay tax 273
Canceling stamps 274
Contracts for dies 275
Illegal use of stamps 275‑A
Registration 276
Power of tax commission 277
Penalties 278
Effect of failure to pay tax 279
Application of taxes 279‑A
Determination of tax 279‑B
Warrant for the collection of taxes 280
Refund of tax erroneously paid 280‑A
Rebate for stock transfer tax paid 281
Statute of limitations not applicable 281‑A
Alternative method of collection