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N.Y. TAX Law § 1217

This is the official text of N.Y. TAX Law § 1217, 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.

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General transitional provisions

Official statutory text

§ 1217. General transitional provisions. (a) For the purposes of any\nlocal law, ordinance or resolution imposing a local tax pursuant to the\nauthority of section twelve hundred ten, twelve hundred eleven, twelve\nhundred twelve or twelve hundred twelve-A or increasing the rate of such\ntax, all references in section eleven hundred six to August first,\nnineteen hundred sixty-five shall be read as referring to the effective\ndate of such local law, ordinance or resolution, all references in said\nsection to April first, nineteen hundred sixty-five shall be read as\nreferring to a date four months prior to the effective date of such\nlocal law, ordinance or resolution and the reference in subdivision (b)\nof section eleven hundred six to July thirty-first, nineteen hundred\nsixty-five shall be read as referring to the day immediately before the\neffective date of such local law, ordinance or resolution.\n (b) In applying the provisions of section eleven hundred nineteen with\nrespect to pre-existing lump sum or unit price construction contracts to\na tax on retail sales of tangible personal property or a compensating\nuse tax imposed pursuant to the authority of section twelve hundred ten\nor twelve hundred eleven, all references in said section to the date of\nthe enactment of article twenty-eight or the enactment of a law\nincreasing the rate of tax imposed under said article shall be read as\nreferring to the date of the enactment of the local law, ordinance or\nresolution imposing such local tax or increasing the rate thereof.\n

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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.