LEGAL RESEARCH GENERALLY

To Use the Search Panel for Legal Research, Click on “Streamlined Research” At the Top of the Page for Guidance—Searches for Single Strong Words or Phrases (in Quotation Marks) Work Best.

TAX LAW issues in this database include those related to the bodies of statutes entitled “TAX LAW” and “REAL PROPERTY TAX LAW” which are distinct categories in this database:

“TAX LAW” issues include the following, which may aid in keyword searches in the “Tax Law” database category:

False Tax Returns;

Statutory Residents;

Indian Law (cigarette taxes, etc.);

Sales Tax (adult clubs, hotels, cell phone companies, etc.);

Information (taxable data, etc.);

Tax Estoppel;

Amusement Tax (adult entertainment club, etc.);

Cabaret Tax (adult entertainment club, etc.);

Disclosure;

Cigarettes (sale by non-Indians, etc.);

Estate Tax;

Empire Zones;

Education Law (authorize property tax increase, etc.);

False Claims Act (sales tax on cell phone calls, etc.);

Manufacturing Tax Credits;

Deemed Asset Sale;

Income Taxes;

Business Enterprise;

Nondomiciliary’s Presence in State;

Testing and Remediation Costs (oil spill, etc.);

Real Property Transfer Tax;

Privatization of Mitchell-Lama Cooperative Housing Corporation;

Tax Law Dissolutions;

J-51 Tax Benefits;

Tax Exemptions;

Water and Sewer Charges;

County Hotel Tax;

Franchise Taxes;

Ad Valorem Sewer Taxes;

Corporate Sales and Use Taxes;

Capital Gains Tax;

Wrongly Collected Tax;

Mobility Tax;

Hotel Room Occupancy Tax;

Domicile;

Stock Sales;

Equipment Leases;

Metropolitan Transportation Authority;

Investment Tax Credit;

Natural Gas;

Support Arrearages;

Indirect Audit;

Internet Tax.

“REAL PROPERTY TAX LAW” issues include the following, which may aid in choosing keywords for searches in the “Real Property Tax Law” database category:

Tax Foreclosure;

Property Tax Assessments;

Security Deposits;

Apartments (RPTL 421-g tax benefits, etc);

Assessments Based Upon Income;

Tax Certiorari Proceedings;

Presumption of Validity of the Tax Assessment;

Small Claims Assessment Review;

Fiber Optic Cables;

Exemptions;

Immunity (board of assessment review, etc.);

Selective Reassessment;

Cell Phone Transmission Equipment;

School District Notification of Tax Certiorari Proceedings;

Business Investment Exemption;

Valuation Methods;

Tax Exempt Status;

Overvaluation;

Property Tax Liens;

Charitable Exemptions;

Landlord-Tenant (property tax increases, etc.);

Moratorium on Seeking Lower Assessment;

Personal Service of Petitions for Lower Assessments;

Mortgage Tax Escrow Account;

Owner Occupied;

Biogas Facility;

Bankruptcy Filing;

Educational, Moral and Mental Improvement Exemption;

Tax Arrears;

Refunds;

Misclassification;

Redemption;

Delinquent Tax Installment Agreement;

Financial Hardship.