Annual Report of the State Board of Tax Commissioners of the State of New York

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Page 660 - ... of the actual duration or extent of the estate or interest enjoyed. Such return of tax shall be made in the manner provided by section two hundred and twenty-five of this article.
Page 649 - A tsx shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of five hundred dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations not exempt by law from taxation on real or personal property, in the following cases : 1.
Page 660 - ... out of the property transferred; provided, however, that on the happening of any contingency whereby the said property, or any part thereof, is transferred to a person or corporation exempt from taxation under the provisions of this act, or to any person taxable at a rate less than the rate imposed and paid...
Page 691 - ... shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not exceeding $1,000, or be imprisoned not more than six months, or both, at the discretion of the court.
Page 691 - ... stamp shall be placed upon such books; and where the change of ownership is by transfer of the certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or where the transfer is by delivery of the certificate assigned in blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale, to which the stamp shall be affixed; and...
Page 655 - ... including the shares of the capital stock of, or other interests in, the safe deposit company, trust company, corporation, bank or other institution making the delivery or transfer herein provided, shall deliver or transfer the same to the executors, administrators or legal...
Page 653 - He shall not deliver or be compelled to deliver any specific legacy or property subject, to tax under this act, to any person until he shall have collected the tax thereon.
Page 532 - Property liable to taxation. All real property within this state, and all personal property situated or owned within this state, is taxable unless exempt from taxation by law.
Page 590 - Treasury notes to bear interest at the rate of eight per centum per annum from the date of the...
Page 690 - ... association, company, or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other...

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