N.Y. General Business Law § 373: Applicability

§ 373. Applicability. (a) The provisions of this article shall not

apply to tax preparers operating within any city having a population of

one million or more.

(b) Except as provided in subdivision (c) of this section, this

article shall supersede and preempt all rules, regulations, codes,

statutes or ordinances of all cities, counties, municipalities, and

local agencies regarding disclosures required to be made by tax

preparers.

(c) The provisions of this section shall not be construed to limit in

any way the authority of a city with a population of one million or more

to enact, implement and continue to enforce local laws and regulations

governing tax preparers that were in effect prior to the effective date

of this article, or to enact, implement and enforce any amendments

thereto after the effective date of this article.