N.Y. Tax Law 1818 – Real estate transfer tax
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§ 1818. Real estate transfer tax.–Any willful act or omission, by any person which constitutes a violation of any provision of article thirty-one of this chapter shall constitute a misdemeanor.
Terms Used In N.Y. Tax Law 1818
- person: shall include , but shall not be limited to, an individual, corporation (including a dissolved corporation), partnership, limited liability company, association, trust or estate. See N.Y. Tax Law 1800
- this chapter: includes any "related statute" or any "related income or earnings tax statute" as defined in section eighteen hundred of this article. See N.Y. Tax Law 1801