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N.Y. TAX Law § 1838

This is the official text of N.Y. TAX Law § 1838, 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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Filing of documents

Official statutory text

§ 1838. Filing of documents.--For purposes of the prosecution of\noffenses under the provisions of this chapter, reports, returns,\nstatements, lists, accounts, other documents or other information\nrequired to be filed with or delivered to the tax commission shall\ninclude such items which under the provisions of this chapter or any\nrelated statute are required to be recorded or filed with, served upon\nor delivered to another person including, but not limited to, a court,\nappraiser, recording officer of any county within the state, county\nclerk, surrogate's assistant, surrogate's clerk, county treasurer, any\nother governmental agency or entity, securities exchange, clearing\ncorporation or other entity in its capacity as an agent of the tax\ncommission.\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.