§ 279. Application of taxes. The taxes imposed under this article and the revenues thereof, after the deduction of refunds of taxes erroneously paid, shall be paid by the tax commission into the stock transfer tax fund to the credit of the commissioner of taxation and finance.

Terms Used In N.Y. Tax Law 279

  • tax: as used in this article shall include the tax imposed by this section as well as the tax imposed by subdivision one of section two hundred seventy and a reference to such tax, subdivision one of section two hundred seventy or section two hundred seventy shall include the tax imposed by this section, subdivision one of this section and this section, respectively. See N.Y. Tax Law 270-D