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N.Y. TAX Law § 1832

This is the official text of N.Y. TAX Law § 1832, 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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Non-preemption; penal law anticipatory offenses and accessorial liability apply

Official statutory text

§ 1832. Non-preemption; penal law anticipatory offenses and\naccessorial liability apply. (a) Unless expressly stated otherwise, the\npenalties provided in this chapter shall not preclude prosecution for\nany offense under the penal law or any other criminal statute.\n (b) The offenses specified in title G of the penal law and the\nprovisions of article twenty of the penal law are applicable to all\noffenses defined in this chapter.\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.