N.Y. TAX Law § 1220
This is the official text of N.Y. TAX Law § 1220, 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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Territorial limitations
Official statutory text
§ 1220. Territorial limitations. Any tax imposed under the authority\nof this article shall apply only within the territorial limits of the\ncity, county or school district imposing the tax, except that where the\ntaxes described in subdivision (b) of section eleven hundred five and\nclauses (E), (G) and (H) of subdivision (a) of section eleven hundred\nten or the tax described in subdivision (e) of section eleven hundred\nfive is imposed by a city, as provided in section twelve hundred ten or\ntwelve hundred eleven of this chapter, any establishment located\npartially within such city and partially within a town or towns and\nreceiving or using any services or utilities provided by the city shall\nbe deemed to be wholly within such city for the purposes of such taxes.\n
Status: in_force · Read it on the official government site
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