§ 280-a. Rebate for stock transfer tax paid; penalty for false claims.\n1. Except as otherwise provided in subdivision fifteen of this section,\nwhere a tax shall have been paid under this article a portion of the\namount paid shall be allowed as a rebate and such portion shall be paid\nto the taxpayer but only to the extent that moneys are available for the\npayment of such rebates in the stock transfer incentive fund established\npursuant to section ninety-two-i of the state finance law. The portion\nof the amount of tax paid which is to be allowed as a rebate shall be\nthirty percent of the tax incurred and paid on transactions subject to\nthe stock transfer tax occurring on and after October first, nineteen\nhundred seventy-nine and on or before September thirtieth, nineteen\nhundred eighty and sixty percent of the tax incurred and paid on such\ntransactions occurring on and after October first, nineteen hundred\neighty and on or before September thirtieth, nineteen hundred eighty-one\nand all of the amount of tax incurred and paid shall be allowed as a\nrebate on transactions subject to the stock transfer tax occurring on\nand after October first, nineteen hundred eighty-one.\n 2. Notwithstanding the provisions of subdivision one of this section\nwith respect to the percentages of tax allowable as rebates, the portion\nof the amount of stock transfer tax paid which is to be allowed as a\nrebate to a nonresident shall be fifty percent of the tax incurred and\npaid on transactions subject to stock transfer tax occurring on and\nafter October first, nineteen hundred seventy-seven and on or before\nJuly thirty-first, nineteen hundred seventy-eight and thirty-seven and\none-half percent with respect to such transactions occurring on and\nafter August first, nineteen hundred seventy-eight and on or before\nSeptember thirtieth, nineteen hundred eighty, and thereafter the\nportions set forth in subdivision one of this section shall be\napplicable.\n 2-a. In addition to the rebate allowable under the provisions of\nsubdivision one of this section, the portion of the amount of stock\ntransfer tax paid which is to be allowed as a rebate to any person,\nfirm, company or corporation registered with the United States\nsecurities and exchange commission in accordance with subsection (b) of\nsection fifteen of the securities exchange act of nineteen hundred\nthirty-four, as amended, and acting as a dealer in a transaction\ndescribed in paragraph (e) of subdivision twelve of this section, other\nthan such a person, firm, company or corporation liable to file a report\nor return under article nine-A of this chapter, or article twenty-three\nof this chapter, (as such article was in effect on or before December\nthirtieth, nineteen hundred eighty-two), shall be one hundred percent of\nthe stock transfer tax incurred and paid on transactions subject to the\nstock transfer tax executed by such person, firm, company or corporation\npursuant to the acceptance of an order placed through an intermarket\nlinkage system developed pursuant to subsection (a) of section eleven-A\nof such securities exchange act under a plan submitted by one or more\nnational securities exchanges or national securities associations\nregistered with such securities and exchange commission occurring on and\nafter April seventeenth, nineteen hundred seventy-eight and on or before\nSeptember thirtieth, nineteen hundred seventy-nine, seventy percent of\nthe tax incurred and paid on such a transaction occurring on and after\nOctober first, nineteen hundred seventy-nine and on or before September\nthirtieth, nineteen hundred eighty and forty percent of the tax incurred\nand paid on such a transaction occurring on and after October first,\nnineteen hundred eighty and on or before September thirtieth, nineteen\nhundred eighty-one. Notwithstanding any other provision of law, the net\namount to be rebated to any such person, firm, company or corporation\nunder this subdivision w
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