{"data":{"id":"us-ny/n.y.-tax-law-279","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 279","heading":"Application of taxes","body":"§ 279.  Application of taxes.  The taxes imposed under this article\nand the revenues thereof, after the deduction of refunds of taxes\nerroneously paid, shall be paid by the tax commission into the stock\ntransfer tax fund to the credit of the commissioner of taxation and\nfinance.","path":["Tax Law","Article 12. Tax On Transfers of Stock and Other Corporate Certificates"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/279","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"d4f55c19b9e1788cc7a23fb673dc4f81d39c5ee80fe288cfebd40b48b162b6bf","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-278","next":"us-ny/n.y.-tax-law-279-a"},"notice":"GroundRules: Original legal text. Not legal advice."}