New Netherland

When the original patroonships failed to put much new life into the New Netherland trade, the (Dutch West India) Company decided to free the dealing in fur. In 1639 it gave up its monopoly, and with that as a stimulus, new patroonships under a less feudal character were registered in the […]


History In 1625, eleven years after Fort Nassau was founded (by the dutch), a fort was put up on Manhattan Island and ships brought farmers from Holland who were to supply the food for its garrison. Five farms (bouwerijen) were established on the island to meet the needs of the colony. […]


Sundays and Holidays This entry discusses generally the New York statutory and common law regulating the observance of Sundays and holidays. The validity of particular public or private transactions made and performed on Sundays and holidays is also addressed.

City Taxes

New York – State City Taxes New York taxes business income at both the state and city level. If a business is located in New York City then an additional city tax is figured on the appropriate city forms. The city tax is different than the state tax and they are not dependent on each other. […]

Tax Assessment

Taxation and Assessment Contents This topic discusses the personal income tax on nonresidents, returns and payment of income taxes, withholding of the personal income tax from wages, taxes on corporations, and the administration, enforcement of personal income, corporate taxes, sales and use […]

Tax Relief

NY – Military Family Tax Relief Act Conformity New York Military Family Tax Relief Act New York does conform to the Military Family Tax Relief Act of 2003 that was signed into law on November 11, 2003. This legislation provides for the exclusion of gain from the sale of a principal […]


Conformity to Federal Tax Legislation NY – IRC Conformity Date State Tax conformity means that a state “conforms” or abides by the federal tax code as it relates to tax concepts and definitions of income. This is applicable to both businesses and individuals. Most states conform in […]

Tax Incentive

American Jobs Act of 2004 Conformity New York American Jobs Act of 2004 New York does conform to the American Jobs Act of 2004 that was signed into law on October 22, 2004. This legislation provides for various business tax and agricultural tax incentives, deduction of state and local […]