N.Y. Tax Law § 1166: Transitional provisions

§ 1166. Transitional provisions. With respect to the tax imposed under

section eleven hundred sixty of this article effective June first,

nineteen hundred ninety, the provisions of subdivision (a) of section

eleven hundred six of this chapter shall apply, except that for the

purposes of this section, all references in said subdivision (a) of such

section eleven hundred six to August first, nineteen hundred sixty-five,

shall be read as referring to the effective date of such section eleven

hundred sixty, and all references in said subdivision (a) of such

section eleven hundred six to April first, nineteen hundred sixty-five

shall be read as referring to the date four months prior to the

effective date of such section eleven hundred sixty. Nothing herein

contained shall be deemed to change the taxable status of any sale or

use which occurred prior to such effective date, and provided further

that the reference in subdivision one of section eleven hundred eighteen

of this chapter to August first, nineteen hundred sixty-five, shall be

read as referring to the effective date of section eleven hundred sixty

of this article.