Part 653 Interest and Penalties
- 20 CRR-NY IV D 653 Notes
- s 653.1 Interest penalty on underpayment of taxes in counties outside the City of New York.
- s 653.2 Interest and penalties on underpayment of taxes in counties within the City of New York.
- s 653.3 Special penalties.
- s 653.4 Interest due where a trust mortgage maintains an action to recover taxes paid by him.
- s 653.5 Interest due where New York State maintains an action to enforce payment of taxes.
- s 653.6 Interest on refunds of the mortgage recording taxes.