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N.Y. TAX Law § 1185

This is the official text of N.Y. TAX Law § 1185, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Criminal penalties

Official statutory text

§ 1185. Criminal penalties. The criminal penalties in sections\neighteen hundred one through eighteen hundred seven and eighteen hundred\nseventeen of this chapter shall apply to this article with the same\nforce and effect as if the language of those provisions had been set\nforth in full in this article except to the extent that any provision is\neither inconsistent with a provision of this article or is not relevant\nto the taxes imposed by this article.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.