ARTICLE

Real Estate Transfer Tax

N.Y. Tax Law § 1400— Short title
N.Y. Tax Law § 1401— Definitions
N.Y. Tax Law § 1402— Imposition of tax
N.Y. Tax Law § 1402-a— Additional tax
N.Y. Tax Law § 1402-b— Supplemental tax in cities having a population of one million or more
N.Y. Tax Law § 1404— Liability for tax
N.Y. Tax Law § 1405— Exemptions
N.Y. Tax Law § 1405-a— Credit
N.Y. Tax Law § 1405-b— Cooperative housing corporation transfers
N.Y. Tax Law § 1406— Preparation and sale of stamps
N.Y. Tax Law § 1407— Designation of agents
N.Y. Tax Law § 1408— Liability of recording officer
N.Y. Tax Law § 1409— Returns
N.Y. Tax Law § 1410— Payment
N.Y. Tax Law § 1411— Determination of tax
N.Y. Tax Law § 1412— Refunds
N.Y. Tax Law § 1413— Remedies exclusive
N.Y. Tax Law § 1414— Proceedings to recover tax
N.Y. Tax Law § 1415— General powers of the commissioner of taxation and finance
N.Y. Tax Law § 1416— Interest and civil penalties
N.Y. Tax Law § 1417— Criminal penalties
N.Y. Tax Law § 1418— Returns to be secret
N.Y. Tax Law § 1419— Notices
N.Y. Tax Law § 1420— Limitations of time
N.Y. Tax Law § 1421— Deposit and dispositions of revenues
N.Y. Tax Law § 1422— Foreclosure proceedings
N.Y. Tax Law § 1423— Modernization of real property transfer reporting