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New York · Through 2026-09-11

N.Y. Tax Law § 1439-mm: Apportionment

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Where this section sits in the code
  1. Tax Law
  2. Article 31-A-3. Tax On Real Estate Transfers In the Town of Northeast

* § 1439-mm. Apportionment. A local law adopted by the town of

Northeast, pursuant to this article, 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 town.

* NB Repealed December 31, 2028

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

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