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