State and Local Taxes in New York

What primary and secondary legislation governs the collection and remittance of taxes in your state?

The primary and secondary legislation are:

• New York State statutes: Tax Law;
• New York State regulations: New York Codes, Rules and Regulations Title 20;
• New York City statutes: Administrative Code Title 11; and
• New York City regulations: Rules of the City of New York Title 19.

Government authorities

What government authorities (at both state and local level) are charged with the collection and administration of taxes, and what are the extent of their powers?

The New York State Department of Taxation and Finance and the New York City Department of Finance are responsible for the administration and collection of taxes. 

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