Home/New York/Statutes/Law TAX: Tax/Art. 27: Corporate Tax Procedure and Administration/§ 1097
New York Statutes

§ 1097 — Disposition of revenue

New York § 1097
JurisdictionNew York
Law TAXTax
Art. 27Corporate Tax Procedure and Administration

This text of New York § 1097 (Disposition of revenue) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Tax § 1097 (2026).

Text

§ 1097. Disposition of revenue.---All revenue collected or received by\nthe tax commission under this article shall be deposited and disposed of\nin accordance with the provisions of the article of the tax law imposing\nthe tax to which the revenue relates.\n

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Application of article
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Notice of deficiency
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Limitations on assessment
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Limitations on credit or refund
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Petition to tax commission
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Transferees
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Bluebook (online)
New York § 1097, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/1097.