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N.Y. Tax Law § 690 Review of tax commission decision
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§ 690. Review of tax commission decision.--(a) General.--A decision of\nthe tax appeals tribunal shall be subject to judicial review in the\nmanner provided for by section two thousand sixteen of this chapter.\n (b) Judicial review exclusive remedy of taxpayer.--The review of a\…
N.Y. Tax Law § 691 Mailing rules; holidays; miscellaneous
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§ 691. Mailing rules; holidays; miscellaneous.--(a) Timely\nmailing.--(1) If any return, claim, statement, notice, petition, or\nother document required to be filed, or any payment required to be made,\nwithin a prescribed period or on or before a prescribed date under\nauthorit…
N.Y. Tax Law § 692 Collection, levy and liens
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§ 692. Collection, levy and liens.--(a) Collection procedures.--The\ntaxes imposed by this article shall be collected by the tax commission,\nand it may establish the mode or time for the collection of any amount\ndue it under this article if not otherwise specified. The tax com…
N.Y. Tax Law § 693 Transferees
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§ 693. Transferees.--(a) General.--The liability, at law or in equity,\nof a transferee of property of a taxpayer for any tax, additions to tax,\npenalty or interest due the tax commission under this article, shall be\nassessed, paid, and collected in the same manner and subject…
N.Y. Tax Law § 694 Jeopardy assessment
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§ 694. Jeopardy assessment.--(a). Authority for making.--If the tax\ncommission believes that the assessment or collection of a deficiency\nwill be jeopardized by delay, it shall, notwithstanding the provisions\nof section six hundred eighty-one and six hundred ninety-six,\nimme…
N.Y. Tax Law § 695 Criminal penalties; cross-reference
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§ 695. Criminal penalties; cross-reference.--For criminal penalties,\nsee article thirty-seven of this chapter.\n
N.Y. Tax Law § 696 Income taxes of members of armed forces, astronauts, and victims of certain terrorist attacks
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§ 696. Income taxes of members of armed forces, astronauts, and\nvictims of certain terrorist attacks.--(a) Time to be disregarded.--In\nthe case of an individual serving in the armed forces of the United\nStates, or serving in support of such armed forces, in an area\ndesignate…
N.Y. Tax Law § 697 General powers of tax commission
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§ 697. General powers of tax commission.--(a) General.--The tax\ncommission shall administer and enforce the tax imposed by this article\nand it is authorized to make such rules and regulations, and to require\nsuch facts and information to be reported, as it may deem necessary …
N.Y. Tax Law § 698 Deposit and disposition of revenue
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§ 698. Deposit and disposition of revenue. All taxes, interest and\npenalties collected or received by the commissioner under this article\nshall be deposited and disposed of pursuant to the provisions of section\none hundred seventy-one-a of this chapter. Notwithstanding the\nf…
N.Y. Tax Law § 699 Transition provisions
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§ 699. Transition provisions. For purposes of implementation of\nchanges in tax rate and in amounts of taxable income subject to each\nrate applicable to any taxable year (whether or not such taxable year is\na taxable year of twelve months) beginning in nineteen hundred\nninety…
N.Y. Tax Law § 7 Inapplicability of certain money judgment enforcement procedures
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§ 7. Inapplicability of certain money judgment enforcement\nprocedures.--Notwithstanding any provision in article fifty-two of the\ncivil practice law and rules or any other provision of law to the\ncontrary, the procedures in such article for the enforcement of money\njudgments…
N.Y. Tax Law § 8 Exemption from taxes granted to REMICs
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§ 8. Exemption from taxes granted to REMICs. An entity that is treated\nfor federal income tax purposes as a real estate mortgage investment\nconduit, hereinafter referred to as a REMIC, as such term is defined in\nsection 860D of the internal revenue code, shall be exempt from …
N.Y. Tax Law § 800 Definitions
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§ 800. Definitions. For the purposes of this article:\n (a) Metropolitan commuter transportation district. The metropolitan\ncommuter transportation district ("MCTD") means the area of the state\nincluded in the district created and governed by section twelve hundred\nsixty-two …
N.Y. Tax Law § 801 Imposition of tax and rate
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§ 801. Imposition of tax and rate. (a) For the sole purpose of\nproviding an additional stable and reliable dedicated funding source for\nthe metropolitan transportation authority and its subsidiaries and\naffiliates to preserve, operate and improve essential transit and\ntransp…
N.Y. Tax Law § 802 Pass through of tax prohibited
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§ 802. Pass through of tax prohibited. An employer cannot deduct from\nthe wages or compensation of an employee any amount that represents all\nor any portion of the tax imposed on the employer under this article.\n
N.Y. Tax Law § 803 Exemption override
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§ 803. Exemption override. (a) Except as provided in subdivision (b)\nof this section, any exemption from tax specified in any other New York\nstate law will not apply to the tax imposed by this article.\n (b) If a tax-free NY area approved pursuant to the provisions of\narticle…
N.Y. Tax Law § 804 Payment of tax
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§ 804. Payment of tax. (a) Employers with payroll expense. The tax\nimposed on the payroll expense of employers under section eight hundred\none of this article for each calendar quarter must be paid quarterly at\nthe same time as the statewide wage reporting system report is re…
N.Y. Tax Law § 805 Deposit and disposition of revenue
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§ 805. Deposit and disposition of revenue. (a) The taxes, interest,\nand penalties imposed by this article and collected or received by the\ncommissioner shall be deposited daily with such responsible banks,\nbanking houses or trust companies, as may be designated by the\ncomptr…
N.Y. Tax Law § 806 Procedural provisions
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§ 806. Procedural provisions. (a) General. All provisions of article\ntwenty-two of this chapter will apply to the provisions of this article\nin the same manner and with the same force and effect as if the language\nof article twenty-two of this chapter had been incorporated in…
N.Y. Tax Law § 807 Enforcement with other taxes
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§ 807. Enforcement with other taxes. (a) Joint assessment. If there is\nassessed a tax under this article and there is also assessed a tax\nagainst the same taxpayer pursuant to article twenty-two of this chapter\nor under a local law enacted pursuant to the authority of article…
N.Y. Tax Law § 850 Definitions
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§ 850. Definitions. For purposes of this article:\n (a) Employer. Employer means an employer that is required by section\nsix hundred seventy-one of this chapter to deduct and withhold tax from\nwages.\n (b) Electing employer. Electing employer is an employer that has made\nthe …
N.Y. Tax Law § 851 Employer election
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§ 851. Employer election. (a) Any employer who employs covered\nemployees in the state shall be allowed to make an annual election to be\ntaxed under this article.\n (b) In order to be effective, the annual election must be made by (1)\nif the employer is not a corporation, by a…
N.Y. Tax Law § 852 Imposition and rate of tax
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§ 852. Imposition and rate of tax. A tax is hereby imposed on the\npayroll expense paid by electing employers to covered employees. For two\nthousand nineteen, the tax shall be equal to one and one-half percent of\nthe payroll expense paid by electing employers to covered employ…
N.Y. Tax Law § 853 Pass through of tax
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§ 853. Pass through of tax. An employer cannot deduct from the wages\nor compensation of an employee any amount that represents all or any\nportion of the tax imposed on the employer under this article.\n
N.Y. Tax Law § 854 Payment of tax
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§ 854. Payment of tax. Employers with payroll expense. The tax imposed\non the payroll expense of electing employers under section eight hundred\nfifty-two of this article must be paid at the same time the electing\nemployer is required to remit payments under section six hundre…
N.Y. Tax Law § 855 Employee credit
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§ 855. Employee credit. A covered employee shall be allowed a credit\nagainst the tax imposed under article twenty-two of this chapter,\ncomputed pursuant to the provisions of subsection (ccc) of section six\nhundred six of this chapter.\n
N.Y. Tax Law § 856 Deposit and disposition of revenue
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§ 856. Deposit and disposition of revenue. All taxes, interest,\npenalties, and fees collected or received by the commissioner under this\narticle shall be deposited and disposed of pursuant to the provisions of\nsection one hundred seventy-one-a of this chapter.\n
N.Y. Tax Law § 857 Procedural provisions
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§ 857. Procedural provisions. (a) General. All provisions of article\ntwenty-two of this chapter will apply to the provisions of this article\nin the same manner and with the same force and effect as if the language\nof article twenty-two of this chapter had been incorporated in…
N.Y. Tax Law § 860 Definitions
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§ 860. Definitions. For purposes of this article:\n (a) Eligible partnership. Eligible partnership means any partnership\nas provided for in section 7701(a)(2) of the Internal Revenue Code that\nhas a filing requirement under paragraph one of subsection (c) of\nsection six hundr…
N.Y. Tax Law § 861 Pass-through entity tax election
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§ 861. Pass-through entity tax election. (a) Any eligible partnership\nor eligible S corporation shall be allowed to make an annual election to\nbe taxed pursuant to this article.\n (b) In order to be effective, the annual election must be made (1) if\nthe entity is an S corpora…
N.Y. Tax Law § 862 Imposition and rate of tax
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§ 862. Imposition and rate of tax. A tax is hereby imposed for each\ntaxable year on the pass-through entity taxable income of every electing\npartnership and every electing S corporation. This tax shall be in\naddition to any other taxes imposed under this chapter and shall be\…
N.Y. Tax Law § 863 Pass-through entity tax credit
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§ 863. Pass-through entity tax credit. (a) Personal income tax credit.\n(1) A taxpayer subject to tax under article twenty-two of this chapter\nthat is a direct partner or member in an electing partnership or a\ndirect shareholder of an electing S corporation subject to tax unde…
N.Y. Tax Law § 864 Payment of estimated tax
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§ 864. Payment of estimated tax. (a) Definition of estimated tax.\nEstimated tax means the amount that an electing partnership or electing\nS corporation estimates to be the tax imposed by section eight hundred\nsixty-two of this article for the current taxable year.\n (b) Gener…
N.Y. Tax Law § 865 Filing of return and payment of tax
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§ 865. Filing of return and payment of tax. (a) General. On or before\nMarch fifteenth following the close of the taxable year, each electing\npartnership and each electing S corporation must file a return for the\ntaxable year reporting the information required pursuant to this…
N.Y. Tax Law § 866 Procedural provisions
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§ 866. Procedural provisions. (a) General. All provisions of article\ntwenty-two of this chapter will apply to the provisions of this article\nin the same manner and with the same force and effect as if the language\nof article twenty-two of this chapter had been incorporated in…
N.Y. Tax Law § 867 Definitions
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§ 867. Definitions. For purposes of this article:\n (a) City pass-through entity tax. City pass-through entity tax means\nthe total tax imposed by this article on an electing city partnership or\nan electing city resident S corporation.\n (b) City pass-through entity taxable inc…
N.Y. Tax Law § 868 City pass-through entity tax election
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§ 868. City pass-through entity tax election. (a) Any eligible city\npartnership that makes the annual election to be taxed pursuant to\narticle twenty-four-A of this chapter in accordance with section eight\nhundred sixty-one of this chapter or any eligible city resident S\ncor…
N.Y. Tax Law § 869 Imposition and rate of tax
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§ 869. Imposition and rate of tax. A tax is hereby imposed for each\ntaxable year on the city pass-through entity taxable income of every\nelecting city partnership and every electing city resident S\ncorporation. This tax shall be in addition to any other taxes imposed on\nsuch…
N.Y. Tax Law § 870 City pass-through entity tax credit
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§ 870. City pass-through entity tax credit. (a) Personal income tax\ncredit. (1) A city taxpayer who is a direct partner or member in an\nelecting city partnership or a direct shareholder of an electing city\nresident S corporation subject to tax under this article shall be\nall…
N.Y. Tax Law § 871 Payment of estimated tax
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§ 871. Payment of estimated tax. (a) Definition of estimated tax.\nEstimated tax means the amount that an electing city partnership or\nelecting city resident S corporation estimates to be the tax imposed by\nsection eight hundred sixty-nine of this article for the current taxab…
N.Y. Tax Law § 872 Filing of return and payment of tax
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§ 872. Filing of return and payment of tax. (a) General. On or before\nMarch fifteenth following the close of the taxable year, each electing\ncity partnership and each electing city resident S corporation must file\na return for the taxable year reporting the information requir…
N.Y. Tax Law § 873 Procedural and administrative provisions
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§ 873. Procedural and administrative provisions. (a) General. All\nprovisions of article twenty-two of this chapter will apply to the\nprovisions of this article in the same manner and with the same force\nand effect as if the language of article twenty-two of this chapter had\n…
N.Y. Tax Law § 9 Electronic funds transfer by certain taxpayers remitting withholding taxes
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§ 9. Electronic funds transfer by certain taxpayers remitting\nwithholding taxes. (a) Definitions. For the purposes of this section:\n (1) The term "commissioner" means the commissioner of taxation and\nfinance.\n (2) The term "educational organization" means a higher educationa…
N.Y. Tax Law § 901 Collection of taxes by suits in other states
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§ 901. Collection of taxes by suits in other states. At the request of\nthe tax commission the attorney-general may bring suit, in the name of\nthis state, in the appropriate court of any other state to collect any\ntax legally due this state, and any political subdivision of th…
N.Y. Tax Law § 902 Enforcement of taxes imposed by other states
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§ 902. Enforcement of taxes imposed by other states. The courts of\nthis state shall recognize and enforce liabilities for taxes lawfully\nimposed by any other state, or any political subdivision thereof, which\nextends a like comity to this state, and the duly authorized office…
N.Y. Tax Law § 903 Interest and penalties
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§ 903. Interest and penalties. For the purposes of this article, the\nwords "tax" and "taxes" shall include interest and penalties due under\nany taxing statute, and liability for such interest or penalties or\nboth, due under a taxing statute of another state or a political\nsu…
N.Y. Tax Law § 951 Applicable internal revenue code provisions
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§ 951. Applicable internal revenue code provisions.-- (a) General. For\npurposes of this article, any reference to the internal revenue code\nmeans the United States Internal Revenue Code of 1986, with all\namendments enacted on or before January first, two thousand fourteen\nan…
N.Y. Tax Law § 951-A General provisions and definitions
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§ 951-a. General provisions and definitions. When used in this\narticle:\n (a) The term "executor" means the executor or administrator of the\nestate of the decedent, or, if there is no executor or administrator\nappointed, qualified and acting, then any person or entity in actu…
N.Y. Tax Law § 952 Tax imposed
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§ 952. Tax imposed. (a) A tax is hereby imposed on the transfer of the\nNew York estate by every deceased individual who at his or her death was\na resident of New York state.\n (b) Computation of tax. The tax imposed by this section shall be\ncomputed on the deceased resident's…
N.Y. Tax Law § 954 Resident's New York gross estate
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§ 954. Resident's New York gross estate. (a) General.-- The New York\ngross estate of a deceased resident means his or her federal gross\nestate as defined in the internal revenue code (whether or not a federal\nestate tax return is required to be filed) modified as follows:\n (…