N.Y. TAX Law § 278
This is the official text of N.Y. TAX Law § 278, 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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Effect of failure to pay tax
Official statutory text
§ 278. Effect of failure to pay tax. No transfer of certificates\ntaxable under this article made after June first, nineteen hundred and\nfive, on which a tax is imposed by this article, and which tax is not\npaid at the time of such transfer shall be made the basis of any action\nor legal proceedings, nor, except in a proceeding under articles ten-c\nand twenty-six of this chapter, shall proof thereof be offered or\nreceived in evidence in any court in this state.\n
Status: in_force · Read it on the official government site
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