{"data":{"id":"us-ny/n.y.-tax-law-278","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 278","heading":"Effect of failure to pay tax","body":"§ 278.  Effect of failure to pay tax.  No transfer of certificates\ntaxable under this article made after June first, nineteen hundred and\nfive, on which a tax is imposed by this article, and which tax is not\npaid at the time of such transfer shall be made the basis of any action\nor legal proceedings, nor, except in a proceeding under articles ten-c\nand twenty-six of this chapter, shall proof thereof be offered or\nreceived in evidence in any court in this state.","path":["Tax Law","Article 12. Tax On Transfers of Stock and Other Corporate Certificates"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/278","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"4189fa83f2bb2d264e8177f7d58c71ed1d45f4098b06c7d1b9c00048423b51d6","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-277","next":"us-ny/n.y.-tax-law-279"},"notice":"GroundRules: Original legal text. Not legal advice."}