New York Statutes
§ 1442 — Payment of tax
* § 1442. Payment of tax.
1.The real estate transfer tax imposed\npursuant to this article shall be paid to the treasurer or the recording\nofficer acting as the agent of the treasurer upon designation as such\nagent by the treasurer. Such tax shall be paid at the same time as the\nreal estate transfer tax imposed by article thirty-one of this chapter\nis required to be paid. Such treasurer or recording officer shall\nendorse upon each deed or instrument effecting a conveyance a receipt\nfor the amount of the tax so paid.\n 2. A return shall be required to be filed with such treasurer or\nrecording officer for purposes of the real estate transfer tax imposed\npursuant to this article at the same time as a return is required to be\nfiled for purposes of the real estate transfer tax impo
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Related
In Re Jacoby-Bender, Inc.
40 B.R. 10 (E.D. New York, 1984)
In Re: 995 Fifth Avenue Associates, L.P.
963 F.2d 503 (Second Circuit, 1992)
Mattone v. State of New York Department of Taxation & Finance
144 A.D.2d 150 (Appellate Division of the Supreme Court of New York, 1988)
Forty Second Street Co. v. Tax Appeals Tribunal
219 A.D.2d 98 (Appellate Division of the Supreme Court of New York, 1996)
In Re Williams
188 B.R. 331 (E.D. New York, 1995)
South Suffolk Recreation Ventures, Inc. v. Tax Appeals Tribunal
224 A.D.2d 874 (Appellate Division of the Supreme Court of New York, 1996)
Fazkap Associates v. Commissioner of New York State Department of Taxation & Finance
232 A.D.2d 747 (Appellate Division of the Supreme Court of New York, 1996)
Wanat v. Tax Appeals Tribunal
224 A.D.2d 873 (Appellate Division of the Supreme Court of New York, 1996)
470 Newport Associates v. Tax Appeals Tribunal
211 A.D.2d 322 (Appellate Division of the Supreme Court of New York, 1995)
Trefoil Capital Corp. v. Creed Taylor, Inc.
121 A.D.2d 874 (Appellate Division of the Supreme Court of New York, 1986)
995 Fifth Avenue Associates, L.P. v. New York State Department of Taxation & Finance (In re 995 Fifth Avenue Associates, L.P.)
963 F.2d 503 (Second Circuit, 1992)
In re the Dissolution of Yunis Realty, Inc.
173 A.D.2d 984 (Appellate Division of the Supreme Court of New York, 1991)
Nearby Sections
15
§ 1400
Short title§ 1401
Definitions§ 1402
Imposition of tax§ 1402-A
Additional tax§ 1404
Liability for tax§ 1405
Exemptions§ 1405-A
Credit§ 1407
Designation of agents§ 1409
Returns