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New York · Through 2026-09-11

N.Y. Tax Law § 176: Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes

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Where this section sits in the code
  1. Tax Law
  2. Article 8. Department of Taxation and Finance; Commissioner of Taxation and Finance

§ 176. Transfer of the powers and duties of the comptroller in

relation to the assessment or collection of certain taxes. On and after

July first, nineteen hundred twenty-one, all the powers and duties now

conferred or imposed upon the state comptroller in relation to the

taxation of corporations under articles nine and nine-A of this chapter,

in relation to the taxation of transfers of property, under article ten

of this chapter, in relation to the taxation of transfers of stock,

under article twelve of this chapter, and in relation to taxation upon

and with respect to personal income, under article sixteen of this

chapter (as such article was in effect on December thirtieth, nineteen

hundred sixty), shall be transferred to and thereafter shall be

exercised and performed by the commissioner, except as powers and duties

under any such article are expressly conferred upon or continued in the

state comptroller by acts of the legislature of nineteen hundred

twenty-one, enacted subsequent to chapter ninety of the laws of nineteen

hundred twenty-one.

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

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