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ARTICLE 22
Personal Income Tax
Tax (TAX) CHAPTER 60
ARTICLE 22

PERSONAL INCOME TAX

PART I-GENERAL
Section 601. Imposition of tax.

601-a. Cost of living adjustment.

602. Minimum income tax.

603. Separate tax on the ordinary income portion of lump sum

distributions.

605. General provisions and definitions.

606. Credits against tax.

607. Meaning of terms.

PART II-RESIDENTS
Section 611. New York taxable income of a resident individual.

612. New York adjusted gross income of a resident

individual.

613. New York deduction of a resident individual.

614. New York standard deduction of a resident individual.

615. New York itemized deduction of a resident individual.

616. New York exemptions of a resident individual.

617. Resident partners and shareholders of S corporations.

617-a. Residents; special provisions.

618. New York taxable income of a resident estate or trust.

619. Share of a resident estate, trust or beneficiary in New

York fiduciary adjustment.

620. Credit for income tax of another state.

620-A. Credit against separate tax.

621. Credit to trust beneficiary receiving accumulation

distribution.

622. New York minimum taxable income of resident individual.

624. Computation of separate tax on the ordinary income

portion of lump sum distributions received by

resident individuals, estates and trusts.

625. Gift for fish and wildlife management.

626. The United States Olympic Committee/Lake Placid Olympic

Training Center Fund.

626-a. Gift for home delivered meals for seniors.

627. Gift for breast cancer research and education.

627-a. Gift for honor and remembrance of veterans.

627-b. Gift for assisting homeless veterans.

628. Gift for missing and exploited children clearinghouse

fund.

629. Gift for Alzheimer's disease support services.

629-a. Gift for eliminating the stigma relating to mental

illness.

630. Gift for prostate cancer research, detection and

education.

630-a. Gift for World Trade Center memorial foundation.

630-b. Gift for volunteer firefighting and volunteer emergency

services fund.

630-c. Gift for New York state teen health education fund.

630-d. Gift for women's cancers education and prevention.

630-d*2. Gift for autism awareness and research.

630-e. Gift to the love your library fund.

630-f. Gift for organ and tissue donation outreach and

research.

630-g. Gift for leukemia, lymphoma and myeloma research,

education and treatment.

630-g*2. Gift for the William B. Hoyt Memorial children and

family trust fund.

630-g*3. Gift to the arts fund.

630-h. New York state campaign finance fund check-off.

PART III-NONRESIDENTS AND PART-YEAR RESIDENTS
Section 631. New York source income of a nonresident individual.

632. Nonresident partners and electing shareholders of S

corporations.

632-a. Personal service corporations and S corporations formed

or availed of to avoid or evade New York State income

tax.

633. New York source income of a nonresident estate or

trust.

634. Share of a nonresident beneficiary in income from New

York sources.

635. Credit to trust beneficiary receiving accumulation

distribution.

636. New York minimum taxable income of nonresidents or

part-year residents.

637. Computation of separate tax on the ordinary income

portion of lump sum distributions received by

nonresident or part-year resident individuals,

estates and trusts.

638. New York source income of a part-year resident.

639. Accruals upon change of residence.

PART IV-RETURNS AND PAYMENT OF TAX
Section 651. Returns and liabilities.

652. Time and place for filing returns and paying tax.

653. Signing of returns and other documents.

654. Relief from joint and several liability on joint

return.

657. Extensions of time.

658. Requirements concerning returns, notices, records and

statements.

659. Report of federal changes, corrections or

disallowances.

660. Election by shareholders of S corporations.

661. Change of election.

662. Computation of tax where taxpayer restores substantial

amount held under claim of right.

663. Estimated tax on sale or transfer of real property by

nonresident.

PART V-WITHHOLDING OF TAX
Section 671. Requirement of withholding tax from wages.

672. Information statement for employee.

673. Credit for tax withheld.

674. Employer's return and payment of withheld taxes.

675. Employer's liability for withheld taxes.

676. Employer's failure to withhold.

677. Designation of third parties to perform acts required

of employers.

678. Liability of third parties paying or providing for

wages.

PART VI-PROCEDURE AND ADMINISTRATION
Section 681. Notice of deficiency.

682. Assessment.

683. Limitations on assessment.

684. Interest on underpayment.

685. Additions to tax and civil penalties.

686. Overpayment.

687. Limitations on credit or refund.

688. Interest on overpayment.

689. Petition to tax commission.

690. Review of tax commission decision.

691. Mailing rules; holidays; miscellaneous.

692. Collection, levy and liens.

693. Transferees.

694. Jeopardy assessment.

695. Criminal penalties; cross-reference.

696. Income taxes of members of armed forces, astronauts,

and victims of certain terrorist attacks.

697. General powers of tax commission.

698. Deposit and disposition of revenue.

699. Transition provisions.