{"data":{"id":"us-ny/n.y.-general-business-law-373","jurisdiction":"us-ny","citation":"N.Y. General Business Law § 373","heading":"Applicability","body":"§ 373. Applicability. (a) The provisions of this article shall not\napply to tax preparers operating within any city having a population of\none million or more.\n  (b) Except as provided in subdivision (c) of this section, this\narticle shall supersede and preempt all rules, regulations, codes,\nstatutes or ordinances of all cities, counties, municipalities, and\nlocal agencies regarding disclosures required to be made by tax\npreparers.\n  (c) The provisions of this section shall not be construed to limit in\nany way the authority of a city with a population of one million or more\nto enact, implement and continue to enforce local laws and regulations\ngoverning tax preparers that were in effect prior to the effective date\nof this article, or to enact, implement and enforce any amendments\nthereto after the effective date of this article.","path":["General Business Law","Article 24-C. Tax Preparers"],"source_url":"https://legislation.nysenate.gov/api/3/laws/GBS/373","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:44Z","sha256":"27983c52239e225685bf55928e15ac506971c47dd44aa7a9d575174a166c8e19","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-general-business-law-372","next":"us-ny/n.y.-general-business-law-375"},"notice":"GroundRules: Original legal text. Not legal advice."}