ARTICLE

Tax On Transfers of Stock and Other Corporate Certificates

N.Y. Tax Law § 270— Amount of tax
N.Y. Tax Law § 270-b— Exemption of certain transfers to legatees and others
N.Y. Tax Law § 270-c— Transfers by operation of law; special exemptions
N.Y. Tax Law § 270-d— Tax surcharge
N.Y. Tax Law § 270-e— Maximum amounts of tax
N.Y. Tax Law § 271— Stamps, how prepared and sold
N.Y. Tax Law § 271-a— Sale of stamps
N.Y. Tax Law § 272— Penalty for failure to pay tax; liability for tax of agent or broker
N.Y. Tax Law § 273— Canceling stamps; penalty for failure
N.Y. Tax Law § 274— Contracts for dies; expenses, how paid
N.Y. Tax Law § 275— Illegal use of stamps; penalty
N.Y. Tax Law § 275-a— Registration; penalty for failure
N.Y. Tax Law § 276— Power of tax commission
N.Y. Tax Law § 277— Penalties; how recovered
N.Y. Tax Law § 278— Effect of failure to pay tax
N.Y. Tax Law § 279— Application of taxes
N.Y. Tax Law § 279-a— Determination of tax
N.Y. Tax Law § 279-b— Warrant for the collection of taxes
N.Y. Tax Law § 280— Refund of tax erroneously paid
N.Y. Tax Law § 280-a— Rebate for stock transfer tax paid; penalty for false claims
N.Y. Tax Law § 281— Statute of limitations not applicable
N.Y. Tax Law § 281-a— Alternative method of collection