| Section 250. Definitions |
| Section 251. Procedure for review |
| Section 252. Exemptions |
| Section 252-A. Other exemptions |
| Section 253. Recording tax |
| Section 253-A. Recording tax by a city of one million or more |
| Section 253-B. Credit line mortgage |
| Section 253-C. Recording tax imposed by the county of Nassau |
| Section 253-D. Recording tax imposed by the city of Yonkers |
| Section 253-E. Recording tax imposed by the county of Broome |
| Section 253-F. Recording tax imposed by the county of Rockland |
| Section 253-G. Recording tax imposed by the county of Westchester |
| Section 253-H. Recording tax imposed by the county of Lewis |
| Section 253-I. Recording tax imposed by the county of Columbia |
| Section 253-J. Recording tax imposed by the county of Sullivan |
| Section 253-J*2. Recording tax imposed by the county of Hamilton |
| Section 253-J*3. Recording tax imposed by the county of Essex |
| Section 253-J*4. Recording tax imposed by the county of Schoharie |
| Section 253-K. Recording tax imposed by the county of Genesee |
| Section 253-L. Recording tax imposed by the county of Rensselaer |
| Section 253-M. Recording tax imposed by the county of Wayne |
| Section 253-N. Recording tax imposed by the county of Wyoming |
| Section 253-O. Recording tax imposed by the county of Chautauqua |
| Section 253-P. Recording tax imposed by the county of Albany |
| Section 253-R. Recording tax imposed by the county of Schenectady |
| Section 253-S. Recording tax imposed by the county of Steuben |
| Section 253-T. Recording tax imposed by the county of Yates |
| Section 253-U. Recording tax imposed by the county of Herkimer |
| Section 253-V. Recording tax imposed by the county of Cortland |
| Section 253-V*2. Recording tax imposed by the county of Dutchess |
| Section 253-W. Recording tax imposed by the county of Warren |
| Section 253-X. Recording tax imposed by the county of Cattaraugus |
| Section 253-X*2. Recording tax imposed by the county of Greene |
| Section 254. Optional tax on prior mortgages |
| Section 255. Supplemental mortgages |
| Section 256. Mortgages for indefinite amounts or for contract obligations |
| Section 257. Payment of taxes |
| Section 257-A. Refund of mortgage taxes after rescission of certain credit transactions |
| Section 258. Effect of nonpayment of taxes |
| Section 258-A. Payment of tax on instruments not recorded |
| Section 259. Trust mortgages |
| Section 260. Determination and apportionment by the state tax commission |
| Section 261. Payment over and distribution of taxes |
| Section 262. Expenses of officers |
| Section 263. Supervisory power of commissioner of taxation and finance and comptroller |
| Section 264. Tax on prior advance mortgages |
| Section 265. Tax a lien; exceptions |
| Section 266. Enforcement; procedure |
| Section 267. Idem |