§ 1825 Violation of secrecy provisions of the tax law
§ 1826 Use of tax or other notices to distribute advertising and propaganda material
§ 1827 Commissioner not to be interested in tax sa1e
§ 1829 Violation of article twenty-A
§ 1830 Other references
§ 1831 Failure to obey subpoenas
§ 1832 Non-preemption; penal law anticipatory offenses and accessorial liability apply
§ 1833 Tax preparer registration

Terms Used In New York Laws > Tax > Article 37 > Part 4 - Miscellaneous Crimes

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: includes any natural person, partnership, association or corporation. See N.Y. Labor Law 451
  • person: shall include , but shall not be limited to, an individual, corporation (including a dissolved corporation), partnership, limited liability company, association, trust or estate. See N.Y. Tax Law 1800
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.
  • this chapter: includes any "related statute" or any "related income or earnings tax statute" as defined in section eighteen hundred of this article. See N.Y. Tax Law 1801