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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 D. Mortgage Recording Taxes |
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Part 651. Credit Allowed for Mortgage Tax Paid to First Purchasers of Condominium Units |
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20 CRR-NY IV D 651 Notes |
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(Statutory authority: Tax Law, § 171; art. 11) |