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" All taxes imposed by this article shall be due and payable at the time of the transfer, except as hereinafter provided. "
Annual Report of the State Tax Commission - Page 30
by New York (State). State Tax Commission - 1923
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The Northeastern Reporter, Volume 60

1901 - 1172 pages
...made before or after the passage of this act." Section 222 of the same law provides that all taxes shall be due and payable at the time of the transfer, except that "taxes upon the transfer of any estate, property or Interest therein limited, conditioned, dependent...
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The New York Supplement, Volume 142

1913 - 1290 pages
...368, Laws 1905), provided so far as is material to be considered upon this appeal, as follows : "Sec. 222. Accrual and payment of tax. — All taxes imposed...the transfer, except as herein otherwise provided. * * * Such tax shall be paid to the State Comptroller in a county in which the office of appraiser...
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The New York Supplement, Volume 150

1915 - 1242 pages
...section 230. See, also, the Zborowski Case, post. Section 222 of the Tax Law is as follows: "AH laxes Imposed by this article shall be due and payable at...the transfer, except as herein otherwise provided.". By a subsequent clause it is provided that taxes upon the transfer of certain estates in expectancy...
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The New York Supplement, Volume 148

1914 - 1282 pages
...property or interest therein of the decedent, grantor, or donor. Section 223 provides that all taxes shall be due and payable at the time of the transfer, except when the value of the property transferred cannot be ascertained. It will be noted that the tax is...
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The American and English Encyclopedia of Law, Volume 24

John Houston Merrill, Thomas Johnson Michie, Charles Frederic Williams, David Shephard Garland - 1894 - 1068 pages
...imposed by this act shall be due and раз'аЫе at the time of the transfer, provided, however, that taxes upon the transfer of any estate, property or...interest therein limited, conditioned, dependent or determinahle upon the happening of any contingency or future event by reason of which' the fair market...
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The Tax Laws of the State of New York: Including the Tax Law of 1896, and ...

Robert Cushing Cumming - 1896 - 622 pages
...unless a bond shall have been filed as prescribed by section two hundred and twenty-six of this chapter. All taxes imposed by this article shall be due and payable at the time of the transfer; provided, however, that taxes upon the transfer of any estate, property or interest therein limited,...
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Reports of Cases Heard and Determined in the Appellate Division ..., Volume 171

New York (State). Supreme Court. Appellate Division - 1916 - 1154 pages
...shall be at the rate of one per centum on any amount in excess of five thousand dollars." Section 222: "All taxes imposed by this article shall be due and payable at the time of the transfer." Section 224: "Every such tax App. Div.] First Department, January, 1916. shall be and remain a lien...
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Laws of the State of New York, Volume 1

New York (State) - 1896 - 1294 pages
...unless a bond shall have been filed as prescribed by section two hundred and twentysix of this chapter. All taxes imposed by this article shall be due and payable at the time of the transfer; provided, however, that taxes upon the transfer of any estate, property or interest therein limited,...
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Annual Report of the Commissioners of Statutory Revision of the State of New ...

New York (State). Commissioners of Statutory Revision - 1896 - 782 pages
...unless a bond shall have been filed as prescribed by section two hundred and twenty-six of this chapter. All taxes imposed by this article shall be due and payable at the time of the transfer; provided, however, that taxes upon the transfer of any estate, property or interest therein limited,...
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Annual Report of the Commissioners of Statutory Revision: Transmitted to the ...

New York (State) - 1896 - 764 pages
...unless a bond shall have been filed as prescribed by section two hundred and twenty-six of this chapter. All taxes Imposed by this article shall be due and payable at the time of the transfer; provided, however, that taxes upon the transfer of any estate, property or interest therein limited,...
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