{"data":{"id":"us-ny/n.y.-tax-law-1253","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1253","heading":"Registration","body":"§ 1253. Registration. Every person required to register pursuant to\nsection eleven hundred thirty-four shall be required to register for\npurposes of the taxes imposed under the authority of sections twelve\nhundred ten, twelve hundred eleven, twelve hundred twelve and twelve\nhundred twelve-A.  However, only one certificate of authority need be\nissued. Persons who elect to register under such section eleven hundred\nthirty-four pursuant to the election provided therein shall also be\nrequired to make a similar election for purposes of the taxes imposed\nunder the authority of such sections twelve hundred ten, twelve hundred\neleven, twelve hundred twelve and twelve hundred twelve-A, but only one\ncertificate of authority need be issued.","path":["Tax Law","Article 29. Taxes Authorized For Cities, Counties and School Districts","Part 3. Administrative Provisions","Subpart B. Taxes Administered By Tax Commission"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1253","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"74103166d2b19b569cba27b158d2c585d7b3efd6ff2ad52607bd75e054179255","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1252","next":"us-ny/n.y.-tax-law-1254"},"notice":"GroundRules: Original legal text. Not legal advice."}