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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 22
Personal Income Tax
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PART 3
Nonresidents and Part-year Residents
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ARTICLE 22
Personal Income Tax
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PART 5
Withholding of Tax
This entry was published on 2014-09-22
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PART 4
Returns and Payment of Tax
Tax (TAX) CHAPTER 60, ARTICLE 22
SECTION 651
Returns and liabilities
SECTION 652
Time and place for filing returns and paying tax
SECTION 653
Signing of returns and other documents
SECTION 654
Relief from joint and several liability on joint return
SECTION 657
Extensions of time
SECTION 658
Requirements concerning returns, notices, records and statements
SECTION 659
Report of federal changes, corrections or disallowances
SECTION 660
Election by shareholders of S corporations
SECTION 661
Change of election
SECTION 662
Computation of tax where taxpayer restores substantial amount held under claim of right
SECTION 663
Estimated tax on sale or transfer of real property by nonresident
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.