* § 1438-m. Apportionment. A local law adopted by the town of Red Hook, pursuant to this article, shall provide for a method of apportionment for determining the amount of tax due whenever the real property or interest therein is situated within and without the town.

Terms Used In N.Y. Tax Law 1438-M

  • Tax: shall mean the real estate transfer tax imposed pursuant to section fourteen hundred thirty-eight-b of this article or, if the context clearly indicates, shall mean the real estate transfer tax imposed pursuant to article thirty-one of this chapter. See N.Y. Tax Law 1438-A
  • Town: means the town of Red Hook, county of Dutchess. See N.Y. Tax Law 1438-A

* NB Repealed December 31, 2026

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