New York Laws > Tax New York Laws > Tax Current as of: 2024 | Check for updates | Other versions Article 1 Short Title; Definitions; Miscellaneous Article 8 Department of Taxation and Finance; Commissioner of Taxation and Finance Article 9 Corporation Tax Article 9-A Franchise Tax On Business Corporations Article 11 Tax On Mortgages Article 12 Tax On Transfers of Stock and Other Corporate Certificates Article 12-A Tax On Gasoline and Similar Motor Fuel Article 13 Tax On Unrelated Business Income Article 13-A Tax On Petroleum Businesses Article 14 Laws Repealed; When to Take Effect Article 18 Taxes On Alcoholic Beverages Article 19 Authorized Combative Sports Tax Article 20 Tax On Cigarettes and Tobacco Products Article 20-A Cigarette Marketing Standards Article 20-B Excise Tax On Medical Cannabis Article 20-C Tax On Adult-use Cannabis Products Article 20-D Excise Tax On Sale of Opioids Article 21 Highway Use Tax Article 21-A Tax On Fuel Use Article 22 Personal Income Tax Article 23 Metropolitan Commuter Transportation Mobility Tax Article 24 Employer Compensation Expense Program Article 24-A Pass-through Entity Tax Article 24-B City Pass-through Entity Tax Article 25 Reciprocal Enforcement of Tax Liabilities Article 26 Estate Tax Article 27 Corporate Tax Procedure and Administration Article 28 Sales and Compensating Use Taxes Article 28-A Special Tax On Passenger Car Rentals Article 28-B Simplified Sales and Use Tax Administration Article 28-C Supplemental Tax On Vapor Products Article 28-D Special Tax On Peer-to-peer Car Sharing Article 29 Taxes Authorized For Cities, Counties and School Districts Article 29-A Tax On Medallion Taxicab Trips In the Metropolitan Commuter Transportation District Article 29-B State Assessment Fee On Transportation Network Company Prearranged Trips Article 29-C Congestion Surcharge Article 30 City Personal Income Tax Article 30-A City Income Tax Surcharge Article 30-B City Earnings Tax On Nonresidents Article 31 Real Estate Transfer Tax Article 31-A Tax On Real Property Transfers For Transportation Assistance Article 31-A-1 Tax On Real Estate Transfers In the Town of Red Hook Article 31-A-2 Tax On Real Estate Transfers In the County of Columbia Article 31-A-2*2 Tax On Real Estate Transfers In the Town of Chatham Article 31-A-2*3 Tax On Real Estate Transfers In the Town of Fishkill Article 31-A-3 Tax On Real Estate Transfers In the Town of Northeast Article 31-B Tax On Real Estate Transfers In the Town of Brookhaven Article 31-B-1 Tax On Real Estate Transfers In the County of Essex Article 31-C Tax On Real Estate Transfers In the County of Broome Article 31-D Tax On Real Estate Transfers In Towns In the Peconic Bay Region Article 31-E Tax On Real Estate Transfers In the County of Nassau Article 31-F Tax On Real Estate Transfers In the Town of Warwick Article 31-G Tax On Real Estate Transfers In the County of Tompkins Article 31-H Tax On Real Estate Transfers In the County of Madison Article 31-I Tax On Real Estate Transfers In the County of Cortland Article 33 Franchise Taxes On Insurance Corporations Article 33-A Tax On Independently Procured Insurance Article 33-B Tax On Real Estate Transfers In Towns Article 34 New York State Lottery For Education Article 36 Compliance and Enforcement Initiatives Article 37 Crimes and Other Offenses, Seizures and Forfeitures Article 40 Division of Tax Appeals Article 41 Taxpayers' Bill of Rights Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. Ask a question, get an answer ASAP!