Legislation

Search OpenLegislation Statutes
This entry was published on 2014-09-22
The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Specifying a milestone date will retrieve the most recent version of the location before that date.
SECTION 1304-C
Filing fees
Tax (TAX) CHAPTER 60, ARTICLE 30
§ 1304-C. Filing fees. (a) In addition to any other taxes or fees
authorized by this article or any other law, any city imposing the taxes
authorized by this article is hereby authorized and empowered to adopt
and amend local laws providing that every subchapter K limited liability
company (as such term is defined in subsection (b) of section thirteen
hundred two of this article), every limited liability company that is a
disregarded entity for federal income tax purposes and every partnership
which has any income derived from sources within such city, determined
in accordance with the applicable rules of section six hundred
thirty-one of this chapter as in the case of a state nonresident
individual (except that in making that determination any references in
section six hundred thirty-one of this chapter to "New York source" or
"New York sources" shall be read as references to "New York city source"
or "New York city sources" and any references in that section to "this
state" or "the state" shall be read as references to "this city" or "the
city"), shall within thirty days after the last day of the taxable year
make a payment of a filing fee. The amount of the filing fee shall be
the amount determined under paragraph three of subsection (c) of section
six hundred fifty-eight of this chapter, except that in making that
determination any references in that section to "New York source gross
income" must be read as reference to "New York city source gross
income". Any local law imposing the filing fee authorized by this
section shall provide that where the filing fee is not timely paid, it
shall be paid upon notice and demand and shall be assessed, collected
and paid in the same manner as the taxes imposed pursuant to the
authority of this article, and for these purposes any reference in the
local law imposing those taxes to the taxes imposed by that local law
shall be deemed also to refer to the filing fee imposed pursuant to the
authority of this section.

(b) Any local law imposing the filing fee authorized by this section
shall provide that every partnership having any income derived from city
sources, determined in accordance with the applicable rules of section
six hundred thirty-one of this chapter as in the case of a state
nonresident individual (except that in making such determination any
references in such section to "New York source" or "New York sources"
shall be read as references to "New York city source" or "New York city
sources" and any references in such section to "this state" or "the
state" shall be read as references to "this city" or "the city"), shall
make a return for the taxable year setting forth all items of income,
gain, loss and deduction and such other pertinent information as the
commissioner may by regulations and instructions prescribe. Such return
shall be filed on or before the fifteenth day of the fourth month
following the close of each taxable year except that the due date for
the return of a partnership consisting entirely of nonresident aliens
shall be the date prescribed for the filing of its federal partnership
return for the taxable year. For purposes of this subsection, "taxable
year" means a year or a period which would be a taxable year of the
partnership if it were subject to the taxes imposed under the authority
of this article.

(c) Except as otherwise provided in this section, any filing fee
imposed pursuant to the authority of this section shall be administered
and collected by the commissioner in the same manner as the filing fee
imposed by paragraph three of subsection (c) of section six hundred
fifty-eight of this chapter, and shall be deposited and disposed of in
the same manner as taxes pursuant to the provisions of section thirteen
hundred thirteen of this article.

(d) Any local law imposing the filing fee authorized by this section
shall apply to taxable years beginning on or after the ninetieth day
after the effective date of this section.