Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter IV - Sales And Use And Other Miscellaneous TaxesSubchapter D - Mortgage Recording Taxes
Part 653 - Interest And Penalties
Section 653.5 - Interest due where New York State maintains an action to enforce payment of taxes

N.Y. Comp. Codes R. & Regs. tit. 20 § 653.5

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Current through Register Vol. 46, No. 45, November 2, 2024
Section 653.5 - Interest due where New York State maintains an action to enforce payment of taxes

Tax Law, § 266

In cases where New York State recovers a judgment for the taxes described in Part 642 of this Title, interest at the rate of one per centum per month, based upon the amount of such taxes awarded by the court, is due. The interest shall be computed from the date on which the taxes awarded became due and payable.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 653.5