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N.Y. Tax Law § 524 Credits and refunds
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§ 524. Credits and refunds. (a) Purchases. Every carrier subject to\nthe tax imposed by this article shall be entitled to a credit against\nsuch tax determined by adding together the following components: (1) a\nfuel tax component computed by multiplying the number of gallons of…
N.Y. Tax Law § 525 Exemptions
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§ 525. Exemptions. (a) General. The provisions of this article shall\nnot apply to any qualified motor vehicle:\n (1) Which is a road roller, tractor crane, truck crane, power shovel,\nroad building machine, snow plow, road sweeper, sand spreader or well\ndriller.\n (2) Which is…
N.Y. Tax Law § 526 Returns and payment of tax
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§ 526. Returns and payment of tax. (a) Returns. Every carrier subject\nto this article and every carrier to whom a license was issued shall\nfile a return quarterly, on or before the last day of the calendar month\nimmediately following the close of each of the calendar quarters…
N.Y. Tax Law § 527 Interest and penalty
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§ 527. Interest and penalty. (a) Interest on tax due. If any amount of\ntax is not paid on or before the last date prescribed in this article\nfor payment (determined without regard to any extension of time for\npayment), interest on such amount at the rate of one percent per mo…
N.Y. Tax Law § 528 Procedure, administration and disposition of revenues
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§ 528. Procedure, administration and disposition of revenues. (a)\nGeneral. The provisions of subdivision two of section five hundred six\nand sections five hundred seven through five hundred fifteen of this\nchapter (excluding sections five hundred eight, five hundred twelve an…
N.Y. Tax Law § 6 Filing of electronic warrants and warrant-related records in the department of state
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§ 6. Filing of electronic warrants and warrant-related records in the\ndepartment of state. 1. Notwithstanding any provision of this chapter or\na related statute to the contrary, all warrants and warrant-related\nrecords issued by the department shall be filed electronically by…
N.Y. Tax Law § 601 Imposition of tax
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§ 601. Imposition of tax. (a) Resident married individuals filing\njoint returns and resident surviving spouses. There is hereby imposed\nfor each taxable year on the New York taxable income of every resident\nmarried individual who makes a single return jointly with his spouse\…
N.Y. Tax Law § 601-A Cost of living adjustment
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§ 601-a. Cost of living adjustment. (a) For tax year two thousand\nthirteen, the commissioner, not later than September first, two thousand\ntwelve, shall multiply the amounts specified in subsection (b) of this\nsection for tax year two thousand twelve by one plus the cost of l…
N.Y. Tax Law § 603 Separate tax on the ordinary income portion of lump sum distributions
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§ 603. Separate tax on the ordinary income portion of lump sum\ndistributions.--(a) Imposition of separate tax. In addition to any other\ntax imposed by this article, there is hereby imposed for each taxable\nyear a separate tax on the ordinary income portion of a lump sum\ndist…
N.Y. Tax Law § 605 General provisions and definitions
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§ 605. General provisions and definitions. (a) Accounting periods and\nmethods. (1) Accounting periods. A taxpayer's taxable year under this\narticle shall be the same as his taxable year for federal income tax\npurposes.\n (2) Change of accounting periods. If a taxpayer's taxab…
N.Y. Tax Law § 606 Credits against tax
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§ 606. Credits against tax. (a) Investment tax credit (ITC). (1) A\ntaxpayer shall be allowed a credit, to be computed as hereinafter\nprovided, against the tax imposed by this article. The amount of the\ncredit shall be the per cent provided for hereinbelow of the investment\nc…
N.Y. Tax Law § 607 Meaning of terms
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§ 607. Meaning of terms. (a) General. Any term used in this article\nshall have the same meaning as when used in a comparable context in the\nlaws of the United States relating to federal income taxes, unless a\ndifferent meaning is clearly required but such meaning shall be sub…
N.Y. Tax Law § 611 New York taxable income of a resident individual
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§ 611. New York taxable income of a resident individual. (a) General.\nThe New York taxable income of a resident individual shall be his New\nYork adjusted gross income less his New York deduction and New York\nexemptions, as determined under this part.\n (b) Husband and wife.\n…
N.Y. Tax Law § 612 New York adjusted gross income of a resident individual
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§ 612. New York adjusted gross income of a resident individual. (a)\nGeneral. The New York adjusted gross income of a resident individual\nmeans his federal adjusted gross income as defined in the laws of the\nUnited States for the taxable year, with the modifications specified …
N.Y. Tax Law § 613 New York deduction of a resident individual
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§ 613. New York deduction of a resident individual. The New York\ndeduction of a resident individual shall be his New York standard\ndeduction unless he elects to deduct his New York itemized deduction\nunder the conditions set forth in section six hundred fifteen of this\nartic…
N.Y. Tax Law § 614 New York standard deduction of a resident individual
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§ 614. New York standard deduction of a resident individual. (a)\nUnmarried individual. For taxable years beginning after nineteen hundred\nninety-six, the New York standard deduction of a resident individual who\nis not married nor the head of a household nor a surviving spouse…
N.Y. Tax Law § 615 New York itemized deduction of a resident individual
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§ 615. New York itemized deduction of a resident individual. (a)\nGeneral. If federal taxable income of a resident individual is\ndetermined by itemizing deductions or claiming the federal standard\ndeduction from his or her federal adjusted gross income, he or she may\nelect to…
N.Y. Tax Law § 616 New York exemptions of a resident individual
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§ 616. New York exemptions of a resident individual. (a) General. For\ntaxable years beginning after nineteen hundred eighty-seven, a resident\nindividual shall be allowed a New York exemption of one thousand dollars\nfor each exemption for which he is entitled to a deduction fo…
N.Y. Tax Law § 617 Resident partners and shareholders of S corporations
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§ 617. Resident partners and shareholders of S corporations. (a)\nPartner's and shareholder's modifications. In determining New York\nadjusted gross income and New York taxable income of a resident partner\nor a resident shareholder of an S corporation (other than an S\ncorporat…
N.Y. Tax Law § 617-A Residents; special provisions
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§ 617-a. Residents; special provisions. Notwithstanding any other\nprovisions of this article, the New York adjusted gross income and the\nNew York taxable income of a resident individual or partner of a\npartnership doing an insurance business as a member of the New York\ninsur…
N.Y. Tax Law § 618 New York taxable income of a resident estate or trust
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§ 618. New York taxable income of a resident estate or trust. The New\nYork taxable income of a resident estate or trust means its federal\ntaxable income as defined in the laws of the United States for the\ntaxable year, with the following modifications:\n (2) There shall be su…
N.Y. Tax Law § 619 Share of a resident estate, trust or beneficiary in New York fiduciary adjustment
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§ 619. Share of a resident estate, trust or beneficiary in New York\nfiduciary adjustment.\n (a) General. An adjustment shall be made in determining New York\ntaxable income of a resident estate or trust under section six hundred\neighteen, or New York adjusted gross income of a…
N.Y. Tax Law § 620 Credit for income tax of another state
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§ 620. Credit for income tax of another state. (a) General. A resident\nshall be allowed a credit against the tax otherwise due under this\narticle for any income tax imposed on such individual for the taxable\nyear by another state of the United States, a political subdivision …
N.Y. Tax Law § 620-A Credit against separate tax
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§ 620-A. Credit against separate tax. (a) General. A resident shall be\nallowed a credit against the separate tax otherwise due under section\nsix hundred three for any income tax imposed for the taxable year by\nanother state of the United States, a political subdivision of suc…
N.Y. Tax Law § 621 Credits to trust beneficiary receiving accumulation distribution
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§ 621. Credits to trust beneficiary receiving accumulation\ndistribution. (a) General. A resident beneficiary of a trust whose New\nYork adjusted gross income includes all or part of an accumulation\ndistribution by such trust, as defined in section six hundred sixty-five\nof th…
N.Y. Tax Law § 624 Computation of separate tax on the ordinary income portion of lump sum distributions received by resident individuals, estates and trusts
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§ 624. Computation of separate tax on the ordinary income portion of\nlump sum distributions received by resident individuals, estates and\ntrusts. (a) Amount of separate tax. The amount of tax imposed under\nsection six hundred three for any taxable year, with respect to the\no…
N.Y. Tax Law § 625 Gift for fish and wildlife management
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§ 625. Gift for fish and wildlife management. Effective for any tax\nyear commencing on or after January first, nineteen hundred eighty-two,\nan individual in any taxable year may elect to contribute to the\nconservation fund for fish and wildlife management purposes. Such\ncont…
N.Y. Tax Law § 625-A Gifts to food banks
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§ 625-a. Gifts to food banks. Effective for any taxable year\ncommencing on or after January first, two thousand nineteen, an\nindividual in any taxable year may elect to contribute to the state\ngifts to food banks fund for financial support for regional food banks.\nSuch contr…
N.Y. Tax Law § 626 The United States Olympic Committee/Lake Placid Olympic Training Center Fund
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§ 626. The United States Olympic Committee/Lake Placid Olympic\nTraining Center Fund. Effective for any taxable year commencing on or\nafter the first day of January next succeeding the effective date of\nthis section, an individual in any taxable year may elect to contribute\na…
N.Y. Tax Law § 626-A Gift for home delivered meals for seniors
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§ 626-a. Gift for home delivered meals for seniors. Effective for any\ntax year commencing on or after January first, two thousand nineteen, an\nindividual in any taxable year may elect to contribute to the support of\nthe senior wellness in nutrition fund for the purpose of pro…
N.Y. Tax Law § 627 Gift for breast cancer research and education
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§ 627. Gift for breast cancer research and education. Effective for\nany tax year commencing on or after January first, nineteen hundred\nninety-six, an individual in any taxable year may elect to contribute to\nthe breast cancer research and education fund. Such contribution sh…
N.Y. Tax Law § 627-A Gift for honor and remembrance of veterans
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§ 627-a. Gift for honor and remembrance of veterans. Effective for any\ntax year commencing on or after January first, two thousand thirteen, an\nindividual in any taxable year may elect to contribute to the veterans\nremembrance and cemetery maintenance and operation fund. Such…
N.Y. Tax Law § 627-B Gift for assisting homeless veterans
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§ 627-b. Gift for assisting homeless veterans. Effective for any tax\nyear commencing on or after January first, two thousand fifteen, an\nindividual in any taxable year may elect to contribute to the homeless\nveterans assistance fund. Such contribution shall be in any whole do…
N.Y. Tax Law § 627-C Gift for New York state veterans' homes
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§ 627-c. Gift for New York state veterans' homes. Effective for any\ntax year commencing on or after January first, two thousand seventeen,\nan individual in any taxable year may elect to contribute to the\nveterans' home assistance fund. Such contribution shall be in any whole\…
N.Y. Tax Law § 628 Gift for missing and exploited children clearinghouse fund
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§ 628. Gift for missing and exploited children clearinghouse fund.\nEffective for any tax year commencing on or after January first,\nnineteen hundred ninety-seven, an individual in any taxable year may\nelect to contribute to the missing and exploited children clearinghouse\nfu…
N.Y. Tax Law § 629 Gift for Alzheimer's disease support services
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§ 629. Gift for Alzheimer's disease support services. Effective for\nany tax year commencing on or after January first, two thousand, an\nindividual in any taxable year may elect to contribute to the\nAlzheimer's disease assistance fund for support services for people with\nAlzh…
N.Y. Tax Law § 629-A Gift for eliminating the stigma relating to mental illness
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§ 629-a. Gift for eliminating the stigma relating to mental illness.\nEffective for any tax year commencing on or after January first, two\nthousand fifteen, an individual in any taxable year may elect to\ncontribute to the mental illness anti-stigma fund. Such contribution\nsha…
N.Y. Tax Law § 629-B Gift for substance use disorder education and recovery
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§ 629-b. Gift for substance use disorder education and recovery.\nEffective for any tax year commencing on or after January first, two\nthousand twenty-one, an individual in any taxable year may elect to\ncontribute to the substance use disorder education and recovery fund.\nSuc…
N.Y. Tax Law § 630 Gift for prostate and testicular cancer research and education
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§ 630. Gift for prostate and testicular cancer research and education.\nEffective for any tax year commencing on or after January first, two\nthousand four, an individual in any taxable year may elect to contribute\nto the New York State prostate and testicular cancer research a…
N.Y. Tax Law § 630-A Gift for World Trade Center memorial foundation
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§ 630-a. Gift for World Trade Center memorial foundation. Effective\nfor any tax year commencing on or after January first, two thousand\nfive, a taxpayer in any taxable year may elect to contribute to the\nsupport of the World Trade Center memorial foundation fund. Such\ncontri…
N.Y. Tax Law § 630-B Gift for volunteer firefighting and volunteer emergency services fund
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§ 630-b. Gift for volunteer firefighting and volunteer emergency\nservices fund. An individual in any taxable year may elect to contribute\nto the volunteer firefighting and volunteer emergency services fund for\nthe recruitment and retention of volunteer firefighters and volunt…
N.Y. Tax Law § 630-C Gift for New York state teen health education fund
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§ 630-c. Gift for New York state teen health education fund. An\nindividual in any taxable year may elect to contribute to the teen\nhealth education fund for educational programs in schools related to\nhealth. The contribution shall be in any whole dollar amount and shall\nnot …
N.Y. Tax Law § 630-D Gift for women's cancers education and prevention
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* § 630-d. Gift for women's cancers education and prevention. An\nindividual in any taxable year may elect to contribute to the women's\ncancers education and prevention fund. Such contribution shall be in any\nwhole dollar amount and shall not reduce the amount of state tax owe…
N.Y. Tax Law § 630-D*2 Gift for autism awareness and research
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* § 630-d. Gift for autism awareness and research. Effective for any\ntax year commencing on or after January first, two thousand sixteen, an\nindividual in any taxable year may elect to contribute to the New York\nstate autism awareness and research fund for autism awareness pr…
N.Y. Tax Law § 630-E Gift to the love your library fund
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§ 630-e. Gift to the love your library fund. Effective for any tax\nyear commencing on or after January first, two thousand eighteen, an\nindividual in any taxable year may elect to contribute to the love your\nlibrary fund. Such contribution shall be in any whole dollar amount …
N.Y. Tax Law § 630-F Gift for organ and tissue donation outreach and research
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* § 630-f. Gift for organ and tissue donation outreach and research.\nEffective for any tax year commencing on or after January first, two\nthousand nineteen, an individual in any taxable year may elect to\ncontribute to the life pass it on trust fund. The contribution shall be\…
N.Y. Tax Law § 630-F*2 Gift for ALS research and education
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* § 630-f. Gift for ALS research and education. Effective for any tax\nyear commencing on or after January first, two thousand nineteen, an\nindividual in any taxable year may elect to contribute to the New York\nstate ALS (Amyotrophic Lateral Sclerosis) research and education f…
N.Y. Tax Law § 630-F*3 Gift for school-based health centers
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* § 630-f. Gift for school-based health centers. Effective for any tax\nyear commencing on or after January first, two thousand nineteen, an\nindividual in any taxable year may elect to contribute to the\nschool-based health centers fund. Such contribution shall be in any\nwhole…
N.Y. Tax Law § 630-F*4 Gift for lupus education and prevention
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* § 630-f. Gift for lupus education and prevention. An individual in\nany taxable year may elect to contribute to the lupus education and\nprevention fund. Such contribution shall be in any whole dollar amount\nand shall not reduce the amount of state tax owed by such individual…
N.Y. Tax Law § 630-F*5 Gift for military families
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* § 630-f. Gift for military families. Effective for any tax year\ncommencing on or after January first, two thousand eighteen, an\nindividual in any taxable year may elect to contribute to the military\nfamily relief fund. Such contribution shall be in any whole dollar\namount …