§ 1818. Real estate transfer tax.–Any willful act or omission, by any person which constitutes a violation of any provision of article thirty-one of this chapter shall constitute a misdemeanor.

Terms Used In N.Y. Tax Law 1818

  • 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
  • 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