Tax Law of the State of New York: Being L. 1909, Chap. 62, Entitled "An Act in Relation to Taxation, Constituting Chapter Sixty of the Consolidated Laws," with All Amendments to the End of the Legislative Session of 1922 |
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Page 79
... month thereafter or as the comptroller may otherwise direct . ( Thus am'd by L. 1913 , chaps . 377 and 642 ; L. 1915 , chap . 328 ; L. 1918 , chap . 159 , in effect Apr. 4 , 1918. ) § 101. Rejection of taxes . The comptroller shall ...
... month thereafter or as the comptroller may otherwise direct . ( Thus am'd by L. 1913 , chaps . 377 and 642 ; L. 1915 , chap . 328 ; L. 1918 , chap . 159 , in effect Apr. 4 , 1918. ) § 101. Rejection of taxes . The comptroller shall ...
Page 86
... month before any state tax sale , a certified list of all lands bid in at any tax sale , in the name of such county , or transferred to such county upon any such sale , or to which the county may have acquired a tax title , the deed for ...
... month before any state tax sale , a certified list of all lands bid in at any tax sale , in the name of such county , or transferred to such county upon any such sale , or to which the county may have acquired a tax title , the deed for ...
Page 90
... month from the conclusion of the sale , at which the bid was made , the comptroller may set aside the sale of land ... months from the date of such sale he shall transfer the same to the people of the state . If the transfer be to the ...
... month from the conclusion of the sale , at which the bid was made , the comptroller may set aside the sale of land ... months from the date of such sale he shall transfer the same to the people of the state . If the transfer be to the ...
Page 93
... months before the expiration of the one year allowed for the redemption of lands sold by him for taxes , cause a notice to be published once in each week for at least six weeks suc- cessively , the last publication to be at least six ...
... months before the expiration of the one year allowed for the redemption of lands sold by him for taxes , cause a notice to be published once in each week for at least six weeks suc- cessively , the last publication to be at least six ...
Page 97
... months after the time of filing in the comptroller's office of the evidence of the service of such notice , the ... month after the service of any such notice , the grantee or person claiming under him , in order to com- plete his ...
... months after the time of filing in the comptroller's office of the evidence of the service of such notice , the ... month after the service of any such notice , the grantee or person claiming under him , in order to com- plete his ...
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Tax Law of the State of New York: Being L. 1909, Chap. 62, Entitled an ACT ... New York,John T Fitzpatrick No preview available - 2016 |
Common terms and phrases
Added Added by L am'd am'd by L amount of tax application assessment-roll assessors bank or banking banking associations board of supervisors canceled capital stock centum certificate chap chapter charge clerk collection of taxes collector commissioners comptroller county treasurer court decedent deducted deemed determination duties effect Apr effect July entire net income entitled expenses filed fiscal franchise tax hundred dollars interest thereon joint stock company levied liable lien ment mortgage nineteen hundred nonresident notice owner paid parcel payable payment penalty person or corporation personal property prescribed purposes pursuant real estate real property receipt recording officer redeem redemption refund resident section one hundred section two hundred shares of stock special franchise specified statement subdivision surrogate tax commission tax district tax imposed tax sale tax-roll taxable taxpayer thereof thereto thousand dollars tion town trust unpaid taxes village warrant
Popular passages
Page 267 - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Page 245 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer...
Page 190 - ... are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or abridged, a tax shall be imposed upon...
Page 258 - Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the...
Page 164 - A tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of five hundred dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations not exempt by law from taxation on real or personal property, in the following cases : 1. When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state.
Page 245 - Whenever In the opinion of the Commissioner the use of Inventories is necessary in order clearly to determine the Income of any taxpayer, Inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as may be to the best accounting practice In the trade or business and as most clearly reflecting the Income.
Page 235 - paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212 or 232. The deductions and credits provided for in this title shall be taken for the taxable year in which "paid or accrued
Page 243 - That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition of property...
Page 218 - ... true or real full name or names of the person or persons conducting or transacting the same, with the postoffice address or addresses of said person or persons...
Page 225 - ... constitute a part of the proceedings upon which the determination of the court shall be made. The court may reverse or affirm, wholly or partly, or may modify the decision brought up for review.