General Tax Laws And Amendments PDF Download

Excerpt from The Tax Law of the State of New York, With 1916 Amendments: Including Provisions of the State and Federal Constitutions, General and Special Laws Relating to Taxation At the last session of the Legislature, amendments were made to over one hundred sections of the Tax Law. The object of these changes was to make clearer the intent of the law, improve its administrative features and make necessary changes in its sub stantive provisions. All these additions together do not begin to approach the thorough revision and codification of the laws afl'ecting taxation which their present chaotic condition demands. The magnitude of such a task would require a much longer inter val than was available to this Commission, with its many other duties, between the date of its taking office in April, 1915, and the close of the legislative session in 1916.'an examination of this Bulletin will reveal in a striking way, the present confusion in tax law andrprocedur in now York. It will be seen that thirty general laws, other than the Tax Law proper, contain provisions relating to taxation. In addition to this, there is a large amount of special law containing tax pro visions. Some of these special laws provide complete schemes for the assessment, levy and collection of taxes in special tax dis trictsg, and' in some cases these special provisions are in distinct oppositionto the provisions of the Tax Law governmg s1milar pro cedure. The Commission hopes that one result of this revelation will be a serious movement for a proper revision and codification of the tax laws. The necessity of such a revision has more than once been recognized by the Legislature in recent years, but no satisfactory result has been attained. Yet in no department of the State government is there more imperative need for a lucid, exact, Simple statement of the law than in the important field of the assessment, levy and collection of taxes; In this work the law itself Should lend every aid to efficiency. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.