Sections
Article 1 Short Title; Definitions; Miscellaneous 1 – 44
Article 8 Department of Taxation and Finance; Commissioner of Taxation and Finance 170 – 179
Article 9 Corporation Tax 182 – 207-B
Article 9-A Franchise Tax On Business Corporations 208 – 219-A
Article 11 Tax On Mortgages 250 – 267
Article 12 Tax On Transfers of Stock and Other Corporate Certificates 270 – 281-A
Article 12-A Tax On Gasoline and Similar Motor Fuel 282 – 289-F
Article 13 Tax On Unrelated Business Income 290 – 296
Article 13-A Tax On Petroleum Businesses 300 – 315
Article 14 Laws Repealed; When to Take Effect 320 – 321
Article 18 Taxes On Alcoholic Beverages 420 – 445
Article 19 Authorized Combative Sports Tax 451 – 456
Article 20 Tax On Cigarettes and Tobacco Products 470 – 482-A
Article 20-A Cigarette Marketing Standards 483 – 489
Article 20-B Excise Tax On Medical Marihuana 490 – 491
Article 20-D Excise Tax On Sale of Opioids 497 – 499
Article 21 Highway Use Tax 501 – 515
Article 21-A Tax On Fuel Use 521 – 528
Article 22 Personal Income Tax
Article 23 Metropolitan Commuter Transportation Mobility Tax 800 – 807
Article 24 Employer Compensation Expense Program 850 – 857
Article 25 Reciprocal Enforcement of Tax Liabilities 901 – 903
Article 26 Estate Tax
Article 27 Corporate Tax Procedure and Administration 1080 – 1097
Article 28 Sales and Compensating Use Taxes
Article 28-A Special Tax On Passenger Car Rentals 1160 – 1167
Article 28-B Simplified Sales and Use Tax Administration 1170 – 1178
Article 28-C Supplemental Tax On Vapor Products 1180 – 1186
Article 29 Taxes Authorized for Cities, Counties and School Districts
Article 29-A Tax On Medallion Taxicab Trips in the Metropolitan Commuter Transportation District 1280 – 1290
Article 29-B State Assessment Fee On Transportation Network Company Prearranged Trips 1291 – 1298
Article 29-C Congestion Surcharge 1299 – 1299-I
Article 30 City Personal Income Tax 1300 – 1313
Article 30-A City Income Tax Surcharge 1320 – 1333
Article 30-B City Earnings Tax On Nonresidents 1340 – 1343
Article 31 Real Estate Transfer Tax 1400 – 1422
Article 31-A Tax On Real Property Transfers for Transportation Assistance 1424 – 1437
Article 31-A-1 Tax On Real Estate Transfers in the Town of Red Hook 1438-A – 1438-P
Article 31-A-2 Tax On Real Estate Transfers in the County of Columbia 1439-A – 1439-P
Article 31A2*2 Tax On Real Estate Transfers in the Town of Chatham 1439-A*2 – 1439-P*2
Article 31A2*3 Tax On Real Estate Transfers in the Town of Fishkill 1439-A*3 – 1439-P*3
Article 31-A-3 Tax On Real Estate Transfers in the Town of Northeast 1439-AA – 1439-PP
Article 31-B Tax On Real Estate Transfers in the Town of Brookhaven 1440 – 1448-F
Article 31-B-1 Tax On Real Estate Transfers in the County of Essex 1448-G – 1448-V
Article 31-C Tax On Real Estate Transfers in the County of Broome 1449-F – 1449-U
Article 31-D Tax On Real Estate Transfers in Towns in the Peconic Bay Region 1449-AA – 1449-PP
Article 31-E Tax On Real Estate Transfers in the County of Nassau 1449-AAA – 1449-PPP
Article 31-F Tax On Real Estate Transfers in the Town of Warwick 1449-AAAA – 1449-PPPP
Article 31-G Tax On Real Estate Transfers in the County of Tompkins 1449-AAAAA – 1449-PPPPP
Article 33 Franchise Taxes On Insurance Corporations 1500 – 1520
Article 33-A Tax On Independently Procured Insurance 1550 – 1557
Article 33-B Tax On Real Estate Tranfers in Towns 1560 – 1573
Article 34 New York State Lottery for Education 1600 – 1620
Article 36 Compliance and Enforcement Initiatives 1700 – 1703
Article 37 Crimes and Other Offenses, Seizures and Forfeitures
Article 40 Division of Tax Appeals 2000 – 2026
Article 41 Taxpayers’ Bill of Rights