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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter IV. Sales and Use and Other Miscellaneous Taxes |
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Subchapter B. Real Estate Transfer Tax |
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Part 575. General Provisions |
| 20 CRR-NY IV B 575 Notes |
| 20 CRR-NY IV B 575 Refs |
| Sec. 575.1. Definitions |
| Sec. 575.2. Imposition of tax |
| Sec. 575.3. Additional tax |
| Sec. 575.4. Liability for tax |
| Sec. 575.5. Grandfathered conveyances |
| Sec. 575.6. Controlling interest |
| Sec. 575.7. Leases and subleases |
| Sec. 575.8. Cooperative housing corporation transfers |
| Sec. 575.9. Exemptions and non-taxable transactions |
| Sec. 575.10. Mere change of identity |
| Sec. 575.11. Examples of taxable and nontaxable conveyances |
| Sec. 575.12. Real property situated partly within and partly without the State of New York |
| Sec. 575.13. Credit for prior transfer tax paid |
| Sec. 575.14. Returns |
| Sec. 575.15. Determination of tax |
| Sec. 575.16. Refunds |
| Sec. 575.17. Remedies exclusive |
| Sec. 575.18. Designation of agents |
| Sec. 575.19. Liability of recording officer |
| Sec. 575.20. Interest and civil penalties |
| Sec. 575.21. [Repealed] |
| Sec. 575.22. [Repealed] |
| Sec. 575.23. [Repealed] |
| Sec. 575.24. [Repealed] |