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New York · Through 2026-09-11

N.Y. Tax Law § 1439-m: Apportionment

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Where this section sits in the code
  1. Tax Law
  2. Article 31-A-2. Tax On Real Estate Transfers In the County of Columbia

* § 1439-m. Apportionment. The local law adopted by the legislative

body of the county of Columbia shall provide for a method of

apportionment for determining the amount of tax due whenever the real

property or interest therein is situated within and without the county

of Columbia.

* NB Repealed December 31, 2027

* NB There are 3 § 1439-m's

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

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