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New York · Through 2026-09-11

N.Y. Tax Law § 1253: Registration

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Where this section sits in the code
  1. Tax Law
  2. Article 29. Taxes Authorized For Cities, Counties and School Districts
  3. Part 3. Administrative Provisions
  4. Subpart B. Taxes Administered By Tax Commission

§ 1253. Registration. Every person required to register pursuant to

section eleven hundred thirty-four shall be required to register for

purposes of the taxes imposed under the authority of sections twelve

hundred ten, twelve hundred eleven, twelve hundred twelve and twelve

hundred twelve-A. However, only one certificate of authority need be

issued. Persons who elect to register under such section eleven hundred

thirty-four pursuant to the election provided therein shall also be

required to make a similar election for purposes of the taxes imposed

under the authority of such sections twelve hundred ten, twelve hundred

eleven, twelve hundred twelve and twelve hundred twelve-A, but only one

certificate of authority need be issued.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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