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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
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ARTICLE 24-A
Pass-through Entity Tax
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CHAPTER 60
Tax
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ARTICLE 25
Reciprocal Enforcement of Tax Liabilities
This entry was published on 2022-04-29
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ARTICLE 24-B
City Pass-through Entity Tax
Tax (TAX) CHAPTER 60
SECTION 867
Definitions
SECTION 868
City pass-through entity tax election
SECTION 870
City pass-through entity tax credit
SECTION 871
Payment of estimated tax
SECTION 872
Filing of return and payment of tax
SECTION 873
Procedural and administrative provisions
ARTICLE 24-B

CITY PASS-THROUGH ENTITY TAX
Section 867. Definitions.

868. City pass-through entity tax election.

869. Imposition and rate of tax.

870. City pass-through entity tax credit.

871. Payment of estimated tax.

872. Filing of return and payment of tax.

873. Procedural and administrative provisions.