Article 1 Short Title; Definitions; Miscellaneous
Article 8 Department of Taxation and Finance; Commissioner of Taxation and Finance
Article 9 Corporation Tax
Article 9-A Franchise Tax On Business Corporations
Article 11 Tax On Mortgages
Article 12 Tax On Transfers of Stock and Other Corporate Certificates
Article 12-A Tax On Gasoline and Similar Motor Fuel
Article 13 Tax On Unrelated Business Income
Article 13-A Tax On Petroleum Businesses
Article 14 Laws Repealed; When to Take Effect
Article 18 Taxes On Alcoholic Beverages
Article 19 Boxing and Wrestling Exhibitions Tax
Article 20 Tax On Cigarettes and Tobacco Products
Article 20-A Cigarette Marketing Standards
Article 20-B Excise Tax On Medical Cannabis
Article 20-C Tax On Adult-Use Cannabis Product
Article 20-D Excise Tax On Sale of Opioids
Article 21 Highway Use Tax
Article 21-A Tax On Fuel Use
Article 22 Personal Income Tax
Article 23 Metropolitan Commuter Transportation Mobility Tax
Article 24 Employer Compensation Expense Program
Article 24-A Pass-Through Entity Tax
Article 24-B City Pass-Through Entity Tax
Article 25 Reciprocal Enforcement of Tax Liabilities
Article 26 Estate Tax
Article 27 Corporate Tax Procedure and Administration
Article 28 Sales and Compensating Use Taxes
Article 28-A Special Tax On Passenger Car Rentals
Article 28-B Simplified Sales and Use Tax Administration
Article 28-C Supplemental Tax On Vapor Products
Article 28-D Special Tax On Peer-to-Peer Car Sharing
Article 29 Taxes Authorized for Cities, Counties and School Districts
Article 29-A Tax On Medallion Taxicab Trips in the Metropolitan Commuter Transportation District
Article 29-B State Assessment Fee On Transportation Network Company Prearranged Trips
Article 29-C Congestion Surcharge
Article 30 City Personal Income Tax
Article 30-A City Income Tax Surcharge
Article 30-B City Earnings Tax On Nonresidents
Article 31 Real Estate Transfer Tax
Article 31-A Tax On Real Property Transfers for Transportation Assistance
Article 31-A-1 Tax On Real Estate Transfers in the Town of Red Hook
Article 31-A-2 [Multiple Versions] Tax On Real Estate Transfers in the County of Columbia
Article 31-A-2 [Multiple Version] Tax On Real Estate Transfers in the Town of Chatham
Article 31-A-2 [Multiple Versions] Tax On Real Estate Transfers in the Town of Fishkill
Article 31-A-3 Tax On Real Estate Transfers in the Town of Northeast
Article 31-B Tax On Real Estate Transfers in the Town of Brookhaven
Article 31-B-1 Tax On Real Estate Transfers in the County of Essex
Article 31-C Tax On Real Estate Transfers in the County of Broome
Article 31-D Tax On Real Estate Transfers in Towns in the Peconic Bay Region
Article 31-E Tax On Real Estate Transfers in the County of Nassau
Article 31-F Tax On Real Estate Transfers in the Town of Warwick
Article 31-G Tax On Real Estate Transfers in the County of Tompkins
Article 31-H Tax On Real Estate Transfers in the County of Madision
Article 33 Franchise Taxes On Insurance Corporations
Article 33-A Tax On Independently Procured Insurance
Article 33-B Tax On Real Estate Tranfers in Towns
Article 34 New York State Lottery for Education
Article 36 Compliance and Enforcement Initiatives
Article 37 Crimes and Other Offenses, Seizures and Forfeitures
Article 40 Division of Tax Appeals
Article 41 Taxpayers’ Bill of Rights