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Statutes > New York Statutes > TAX - Tax > Article 12 - (270 - 281-A) TAX ON TRANSFERS OF STOCK AND OTHER CORPORATE CERTIFICATES

Article 12 - (270 - 281-A) TAX ON TRANSFERS OF STOCK AND OTHER CORPORATE CERTIFICATES

  • 270 - Amount of tax.
  • 270-B - Exemption of certain transfers to legatees and others.
  • 270-C - Transfers by operation of law; special exemptions.
  • 270-D - Tax surcharge.
  • 270-E - Maximum amounts of tax.
  • 271 - Stamps, how prepared and sold.
  • 271-A - Sale of stamps.
  • 272 - Penalty for failure to pay tax; liability for tax of agent or broker.
  • 273 - Canceling stamps; penalty for failure.
  • 274 - Contracts for dies; expenses, how paid.
  • 275 - Illegal use of stamps; penalty.
  • 275-A - Registration; penalty for failure.
  • 276 - Power of tax commission.
  • 277 - Penalties; how recovered.
  • 278 - Effect of failure to pay tax.
  • 279 - Application of taxes.
  • 279-A - Determination of tax.
  • 279-B - Warrant for the collection of taxes.
  • 280 - Refund of tax erroneously paid.
  • 280-A - Rebate for stock transfer tax paid; penalty for false claims.
  • 281 - Statute of limitations not applicable.
  • 281-A - Alternative method of collection.




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