ARTICLE

Short Title; Definitions; Miscellaneous

N.Y. Tax Law § 1— Short title
N.Y. Tax Law § 2— Definitions
N.Y. Tax Law § 3— Exemption from certain taxes granted to certain corporations engaged in the operation of vessels in foreign commerce
N.Y. Tax Law § 4— Exemption from certain excise and sales taxes granted to the United Nations
N.Y. Tax Law § 5— Obtaining and furnishing taxpayer identification information
N.Y. Tax Law § 5-a— Certification of registration to collect sales and compensating use taxes by certain contractors, affiliates and subcontractors
N.Y. Tax Law § 6— Filing of electronic warrants and warrant-related records in the department of state
N.Y. Tax Law § 7— Inapplicability of certain money judgment enforcement procedures
N.Y. Tax Law § 8— Exemption from taxes granted to REMICs
N.Y. Tax Law § 9— Electronic funds transfer by certain taxpayers remitting withholding taxes
N.Y. Tax Law § 10— Electronic funds transfer by certain taxpayers remitting sales and compensating use taxes, prepaid sales and compensating use taxes on mo..
N.Y. Tax Law § 11— Certified capital companies
N.Y. Tax Law § 12— Internet; advertising, vendor status, nexus
N.Y. Tax Law § 13— Exemption from taxation for victims or targets of Nazi persecution
N.Y. Tax Law § 14— Empire zones program
N.Y. Tax Law § 14-a— IMB credit for energy taxes
N.Y. Tax Law § 15— QEZE credit for real property taxes
N.Y. Tax Law § 16— QEZE tax reduction credit
N.Y. Tax Law § 17— Empire zones tax benefits report
N.Y. Tax Law § 18— Low-income housing credit
N.Y. Tax Law § 19— Green building credit
N.Y. Tax Law § 20— Credit for transportation improvement contributions
N.Y. Tax Law § 21— Brownfield redevelopment tax credit
N.Y. Tax Law § 21*2— Disclosure of taxpayer information in cases involving abandoned property
N.Y. Tax Law § 22— Tax credit for remediated brownfields
N.Y. Tax Law § 23— Environmental remediation insurance credit
N.Y. Tax Law § 24— Empire state film production credit
N.Y. Tax Law § 24-a— Musical and theatrical production credit
N.Y. Tax Law § 24-b— Television writers' and directors' fees and salaries credit
N.Y. Tax Law § 24-c— New York city musical and theatrical production tax credit
N.Y. Tax Law § 24-d— Empire state independent film production credit
N.Y. Tax Law § 25— Disclosure of certain transactions and related information
N.Y. Tax Law § 26— Security training tax credit
N.Y. Tax Law § 27— Suspension of tax-exempt status of terrorist organizations
N.Y. Tax Law § 28— Empire state commercial production credit
N.Y. Tax Law § 28*2— Biofuel production credit
N.Y. Tax Law § 29— Mandatory electronic filing and payment
N.Y. Tax Law § 30— Bad check or failed electronic funds withdrawal fee
N.Y. Tax Law § 31— Excelsior jobs program credit
N.Y. Tax Law § 31*2— Empire state film post production credit
N.Y. Tax Law § 32— Registration of tax return preparers
N.Y. Tax Law § 33— Correction periods for electronic tax documents and payments
N.Y. Tax Law § 33*2— Temporary deferral of certain tax credits
N.Y. Tax Law § 34— Tax return preparers and software companies not to charge separately for New York e-file services
N.Y. Tax Law § 34*2— Temporary deferral payout credits
N.Y. Tax Law § 35— Use of electronic means of communication
N.Y. Tax Law § 35*2— Economic transformation and facility redevelopment program tax credit
N.Y. Tax Law § 36— Empire state jobs retention program credit
N.Y. Tax Law § 37— Alcoholic beverage production credit
N.Y. Tax Law § 38— New York innovation hot spot program tax benefits
N.Y. Tax Law § 38*2— Minimum wage reimbursement credit
N.Y. Tax Law § 39— Tax benefits for businesses located in tax-free NY areas and employees of such businesses
N.Y. Tax Law § 39-a— Penalties for fraud in the START-UP NY program
N.Y. Tax Law § 40— The tax-free NY area tax elimination credit
N.Y. Tax Law § 41— Limitations on tax credit eligibility
N.Y. Tax Law § 42— Farm workforce retention credit
N.Y. Tax Law § 42-a— Farm employer overtime credit
N.Y. Tax Law § 43— Life sciences research and development tax credit
N.Y. Tax Law § 43*2— Single member limited liability companies and eligibility for tax credits
N.Y. Tax Law § 44— Employer-provided child care credit
N.Y. Tax Law § 45— Empire state digital gaming media production credit
N.Y. Tax Law § 46— Restaurant return-to-work tax credit
N.Y. Tax Law § 46-a— Additional restaurant return-to-work tax credit
N.Y. Tax Law § 47— COVID-19 capital costs tax credit
N.Y. Tax Law § 47*2— Grade no
N.Y. Tax Law § 47*3— Suspension of certain taxes on motor fuel and Diesel motor fuel
N.Y. Tax Law § 48— Child care creation and expansion tax credit
N.Y. Tax Law § 49— Newspaper and broadcast media jobs tax credit
N.Y. Tax Law § 49*2— Commercial security tax credit