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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 653. Interest and Penalties |
| 20 CRR-NY IV D 653 Notes |
| Sec. 653.1. Interest penalty on underpayment of taxes in counties outside the City of New York |
| Sec. 653.2. Interest and penalties on underpayment of taxes in counties within the City of New York |
| Sec. 653.3. Special penalties |
| Sec. 653.4. Interest due where a trust mortgage maintains an action to recover taxes paid by him |
| Sec. 653.5. Interest due where New York State maintains an action to enforce payment of taxes |
| Sec. 653.6. Interest on refunds of the mortgage recording taxes |