New York Tax Law
E227128
New York Tax Law is the body of state legislation that governs the assessment, collection, and administration of taxes in New York.
All labels observed (2)
| Label | Occurrences |
|---|---|
| New York Tax Law canonical | 2 |
| New York State Tax Law | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T2005317 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: New York Tax Law Context triple: [New York State statutes, include, New York Tax Law]
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A.
New York State statutes
New York State statutes are the body of written laws enacted by the New York State Legislature that govern civil, criminal, and administrative matters throughout the state.
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B.
New York State Executive Law
The New York State Executive Law is a body of state statutes that defines the powers, duties, and organization of New York’s executive branch agencies and officers, including the governor and various departments.
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C.
New York Civil Practice Law and Rules
The New York Civil Practice Law and Rules is the primary statutory framework that governs civil litigation procedure in New York State courts, including rules on jurisdiction, pleadings, motions, discovery, and trials.
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D.
New York State Department of Taxation and Finance
The New York State Department of Taxation and Finance is the state government agency responsible for administering tax laws, collecting revenues, and providing related fiscal services in New York.
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E.
New York State court rules
New York State court rules are the procedural and administrative regulations that govern how legal cases are conducted and managed within the state’s unified court system.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: New York Tax Law Target entity description: New York Tax Law is the body of state legislation that governs the assessment, collection, and administration of taxes in New York.
-
A.
New York State statutes
New York State statutes are the body of written laws enacted by the New York State Legislature that govern civil, criminal, and administrative matters throughout the state.
-
B.
New York State Executive Law
The New York State Executive Law is a body of state statutes that defines the powers, duties, and organization of New York’s executive branch agencies and officers, including the governor and various departments.
-
C.
New York Civil Practice Law and Rules
The New York Civil Practice Law and Rules is the primary statutory framework that governs civil litigation procedure in New York State courts, including rules on jurisdiction, pleadings, motions, discovery, and trials.
-
D.
New York State Department of Taxation and Finance
The New York State Department of Taxation and Finance is the state government agency responsible for administering tax laws, collecting revenues, and providing related fiscal services in New York.
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E.
New York State court rules
New York State court rules are the procedural and administrative regulations that govern how legal cases are conducted and managed within the state’s unified court system.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
body of state legislation
ⓘ
statutory law ⓘ tax law ⓘ |
| administeredBy | New York State Department of Taxation and Finance ⓘ |
| appliesTo |
corporate taxpayers in New York
ⓘ
estates and trusts in New York ⓘ individual taxpayers in New York ⓘ nonresident taxpayers with New York source income ⓘ partnerships in New York ⓘ |
| authorizes |
collection actions for unpaid state taxes
ⓘ
tax audits by New York State Department of Taxation and Finance ⓘ tax liens for unpaid state taxes ⓘ |
| basedOn | New York State Constitution ⓘ |
| defines |
New York source income
ⓘ
New York taxable income ⓘ nonresident for New York tax purposes ⓘ part‑year resident for New York tax purposes ⓘ resident for New York tax purposes ⓘ |
| enactedBy | New York State Legislature ⓘ |
| enforcedBy | New York State Department of Taxation and Finance ⓘ |
| governs |
administration of state taxes in New York
ⓘ
assessment of state taxes in New York ⓘ collection of state taxes in New York ⓘ |
| includes |
corporate franchise tax provisions
ⓘ
estate tax provisions ⓘ excise tax provisions ⓘ personal income tax provisions ⓘ real estate transfer tax provisions ⓘ sales and use tax provisions ⓘ withholding tax provisions ⓘ |
| interpretedBy | New York courts ⓘ |
| jurisdiction |
State of New York
ⓘ
linked to:
U.S. state of New York
|
| partOf | Consolidated Laws of New York ⓘ |
| providesFor |
administrative appeals of tax assessments
ⓘ
interest on underpayments of tax ⓘ penalties for failure to file returns ⓘ penalties for failure to pay tax ⓘ refunds of overpaid tax ⓘ tax credits for eligible taxpayers ⓘ tax deductions for eligible taxpayers ⓘ tax exemptions for certain income and property ⓘ |
| relatedTo |
federal Internal Revenue Code
ⓘ
linked to:
Internal Revenue Code
|
| requires |
collection of sales tax by registered vendors
ⓘ
filing of New York State tax returns ⓘ maintenance of tax records by taxpayers ⓘ withholding of New York income tax from wages ⓘ |
| subjectTo | amendment by New York State Legislature ⓘ |
| supplementedBy |
administrative guidance issued by the New York State Department of Taxation and Finance
ⓘ
regulations of the New York State Department of Taxation and Finance ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: New York Tax Law Description of subject: New York Tax Law is the body of state legislation that governs the assessment, collection, and administration of taxes in New York.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: New York Tax Law