Learn About The Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2026 | Updated by Findlaw Staff
Every person required to register pursuant to section eleven hundred thirty-four shall be required to register for purposes of the taxes imposed under the authority of sections twelve hundred ten, twelve hundred eleven, twelve hundred twelve and twelve hundred twelve-A. However, only one certificate of authority need be issued. Persons who elect to register under such section eleven hundred thirty-four pursuant to the election provided therein shall also be required to make a similar election for purposes of the taxes imposed under the authority of such sections twelve hundred ten, twelve hundred eleven, twelve hundred twelve and twelve hundred twelve-A, but only one certificate of authority need be issued.
Cite this article: FindLaw.com - New York Consolidated Laws, Tax Law - TAX § 1253. Registration - last updated January 01, 2026 | https://codes.findlaw.com/ny/tax-law/tax-sect-1253/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)