N.Y. Tax Law 1217 – General transitional provisions
§ 1217. General transitional provisions. (a) For the purposes of any local law, ordinance or resolution imposing a local tax pursuant to the authority of section twelve hundred ten, twelve hundred eleven, twelve hundred twelve or twelve hundred twelve-A or increasing the rate of such tax, all references in section eleven hundred six to August first, nineteen hundred sixty-five shall be read as referring to the effective date of such local law, ordinance or resolution, all references in said section to April first, nineteen hundred sixty-five shall be read as referring to a date four months prior to the effective date of such local law, ordinance or resolution and the reference in subdivision (b) of section eleven hundred six to July thirty-first, nineteen hundred sixty-five shall be read as referring to the day immediately before the effective date of such local law, ordinance or resolution.
Terms Used In N.Y. Tax Law 1217
- Personal property: All property that is not real property.
(b) In applying the provisions of section eleven hundred nineteen with respect to pre-existing lump sum or unit price construction contracts to a tax on retail sales of tangible personal property or a compensating use tax imposed pursuant to the authority of section twelve hundred ten or twelve hundred eleven, all references in said § of the enactment of the local law, ordinance or resolution imposing such local tax or increasing the rate thereof.