Title 11 — Taxation and Finance

Employer's return and payment of withheld taxes.

Employer's liability for withheld taxes.

Employer's failure to withhold.

Combined returns, employer's returns and payments.

Returns and payment of tax.

Time and place for filing returns and paying tax.

Signing of returns and other documents.

Change of residence status during year.

Extension of time.

Requirements concerning returns, notices, records and statements.

Report of change in federal or New York state taxable income.

Notice of deficiency.

Assessment.

Limitations on assessment.

Interest on underpayment.

Additions to tax and civil penalties.

Overpayment.

Limitations on credit or refund.

Interest on overpayment.

Petition to commissioner.

Review of commissioner's decision.

Mailing rules; holidays.

Collection, levy and liens.

Transferees.

Liability of bulk transferees.

Jeopardy determination or assessment.

Criminal penalties.

Armed forces relief provisions.

General powers of commissioner.

Joint enforcement.

Secrecy requirement and penalties for violation.

Provisions not applicable.

Deposit and disposition of revenues by commissioner.

Effect of invalidity in part; inconsistencies with other laws.

Imposition of general sales and compensating use taxes.

Imposition of special sales taxes.

Assessments on real property; general powers of finance department.

Maps and records; surveyor.

Maps and records; tax maps.

Definition. [Repealed]

Imposition of tax. [Repealed]

Floor tax. [Repealed]

Administration and collection. [Repealed]

Disposition of revenues. [Repealed]

Construction. [Repealed]

Definitions.

Tax maps; block references; alterations and corrections.

Imposition of tax.

Transitional provisions.

Exempt organizations.

Refunds or credits based on proof of certain uses.

Administration and collection.

Deposit and disposition of revenue.

Construction and enforcement.

Effective date.

Definitions.

Imposition of tax.

Maps and records; public inspection; evidential value.

Transitional provisions.

Exempt organizations and individuals.

Administration and collection; penalties; refunds.

Deposit and disposition of revenue.

Construction and enforcement.

Definitions.

Imposition of tax.

Manner of administration and collection.

State tax commission; administration.

Disposition of revenues.

Power of the commissioner of finance to correct errors.

Construction.

Duties of assessors in assessing property.

Information related to estimate of assessed valuation and notice of property value.

Special right of entry; certificate of the commissioner of finance.

Income and expense statements.

Taxable status of building in course of construction.

Books of annual record of assessed valuation of real estate indicated by parcel numbers; form and contents.

Definitions.

Imposition of tax.

Presumptions and burden of proof.

Payment.

Returns.

Exemptions.

Determination of tax.

Refunds.

Reserves.

Books of annual record of assessed valuation of real estate indicated by identification numbers.

Remedies exclusive.

Proceedings to recover tax.

General powers of the commissioner of finance.

Administration of oaths and compelling testimony.

Interest and penalties.

Returns to be secret.

Notices and limitations of time.

Construction and enforcement.

Disposition of revenues.

Foreclosure proceedings.

Power of the commissioner of finance to equalize assessments before opening books.

Errors in annual records or assessment-rolls.

Procedure on apportionment of assessment.

Entry of corrections made by tax commission.