ARTICLE
City Surcharge On Property That Does Not Serve As a Primary Residence
- N.Y. Tax Law § 1350— Imposition of surcharge
- N.Y. Tax Law § 1351— Definitions
- N.Y. Tax Law § 1352— Primary residence
- N.Y. Tax Law § 1353— Surcharge rates
- N.Y. Tax Law § 1354— Administration of surcharge
- N.Y. Tax Law § 1355— Administrative and judicial review
- N.Y. Tax Law § 1356— Information sharing