N.Y. Comp. Codes R. & Regs. tit. 20, ch. IV, subch. D, pt. 653 - Interest And Penalties
- § 653.1 - Interest penalty on underpayment of taxes in counties outside the City of New York
- § 653.2 - Interest and penalties on underpayment of taxes in counties within the City of New York
- § 653.3 - Special penalties
- § 653.4 - Interest due where a trust mortgage maintains an action to recover taxes paid by him
- § 653.5 - Interest due where New York State maintains an action to enforce payment of taxes
- § 653.6 - Interest on refunds of the mortgage recording taxes
Notes
Statutory authority: Tax Law, §171; art.11
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