§ 1250 — Administration and collection

New York § 1250

• Jurisdiction: New York
• Law TAX: Tax
• Part 3: Administrative Provisions
• Subpart B: Taxes Administered By Tax Commission
• Art. 29: Taxes Authorized For Cities, Counties and School Districts

Text

§ 1250. Administration and collection. The taxes imposed under the\nauthority of sections twelve hundred ten, twelve hundred eleven, twelve\nhundred twelve and twelve hundred twelve-A shall be administered and\ncollected by the state tax commission in the same manner as the taxes\nimposed under article twenty-eight of this chapter are administered and\ncollected by such commission. All of the provisions of such article\nrelating to or applicable to the administration and collection of the\ntaxes imposed by that article shall apply to the taxes imposed under the\nauthority of section twelve hundred ten, twelve hundred eleven, twelve\nhundred twelve or twelve hundred twelve-A, including sections eleven\nhundred one and eleven hundred eleven and sections eleven hundred\nthirty-one through eleven hundred forty-seven, with the same force and\neffect as if those provisions had been incorporated in full into this\narticle and had expressly referred to the taxes imposed under sections\ntwelve hundred ten through twelve hundred twelve-A, except to the extent\nthat any provisions of such article twenty-eight are either inconsistent\nwith a provision of this article or are not relevant to this article.\nFor purposes of this article, the term "tax" in part IV of such article\ntwenty-eight shall include any tax imposed under the authority of\nsection twelve hundred ten, twelve hundred eleven, twelve hundred twelve\nor twelve hundred twelve-A. Wherever there is joint collection of state\nand local taxes, it shall be deemed that such collections shall\nrepresent proportionally the applicable state and local taxes in\ndetermining the amount to be remitted to local taxing jurisdictions.\n