New York Laws > Tax > Article 19 – Authorized Combative Sports Tax
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Other versions
| § 451 | Definitions |
| § 452 | Imposition of tax |
| § 453 | Payment of tax |
| § 454 | Agents of the commissioner of taxation and finance |
| § 455 | Receipts exempted from tax |
| § 456 | Practice and procedure |
Terms Used In New York Laws > Tax > Article 19 - Authorized Combative Sports Tax
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Fiduciary: A trustee, executor, or administrator.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.