reglab/housing_qa huggingface dataset:
NY Tax L § 632-A (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 3 - Nonresidents and Part-Year Residents 632-A - Personal Service Corporations and S Corporations Formed or Availed of to Avoid or Evade New York State Income Tax.

§  632-a.  Personal  service corporations and S corporations formed or availed of to avoid or evade New York State income tax. (a) General.  If (1)  substantially all of the services of a personal service corporation or S corporation are performed for or on behalf of another  corporation, partnership,  or  other entity and (2) the effect of forming or availing of such personal service corporation or S corporation is  the  avoidance or  evasion  of New York income tax by reducing the income of, or in the case of a nonresident, reducing  the  New  York  source  income  of,  or securing  the  benefit  of any expense, deduction, credit, exclusion, or other allowance for, any employee-owner which  would  not  otherwise  be available,  then  the  commissioner may allocate all income, deductions, credits, exclusions, and other allowances between such personal  service corporation  or S corporation (even if such personal service corporation or S corporation is taxed under article nine-A of this chapter or is not subject to tax in this state) and  its  employee-owners,  provided  such allocation  is  necessary  to  prevent  avoidance or evasion of New York state income tax or to clearly reflect the source and the amount of  the income  of  the  personal service corporation or S corporation or any of its employee-owners.  (b) Definitions for purposes of this section. (1) The  term  "personal service corporation" means a corporation whose principal activity is the performance  of  personal  services  and such services are substantially performed by the employee-owners of such corporation.  (2) The term "S corporation" means a corporation for which an election under section 1362 of the internal revenue code is in  effect  for  such taxable year and whose principal activity is the performance of personal services   and   such   services  are  substantially  performed  by  the employee-owners of such corporation.  (3) The term "employee-owner" means any  employee  who  owns,  on  any given  day  during  the  taxable  year,  more  than  ten  percent of the outstanding stock of the personal service corporation or S  corporation. For  purposes  of  the preceding sentence, the constructive ownership of stock rules set forth in section 318 of the internal revenue code  shall apply,  except that "5 percent" shall be substituted for "50 percent" in section 318(a)(2)(C) of the internal revenue code.  (4) All related persons (within the meaning of  section  144(a)(3)  of the internal revenue code) shall be treated as one entity.
NY Tax L § 633 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 3 - Nonresidents and Part-Year Residents 633 - New York Source Income of a Nonresident Estate or Trust.

§  633.  New  York source income of a nonresident estate or trust. (a) General. The New York source income of a  nonresident  estate  or  trust shall be the sum of the following:  (1)  The  net  amount  of  items  of  income, gain, loss and deduction entering  into  federal  adjusted  gross  income,  as  determined  under paragraph  four  of  subsection  (e) of section six hundred one, derived from or connected with New York sources. Such  determination  of  source shall  be  made  in  accordance with the applicable rules of section six hundred thirty-one as in the case of a nonresident individual.  (2) The portion of the modifications described in section six  hundred eighteen which relate to income derived from New York sources other than that  portion  of  the modification provided in subsection three thereof which relates to section six hundred fifteen.  (b) Special New York source rules. Deductions with respect to  capital losses,  passive activity losses and net operating losses shall be based solely on income, gains, losses and deductions derived from or connected with New York sources, under regulations  of  the  tax  commission,  but otherwise  determined  in  the  same manner as the corresponding federal deductions.
NY Tax L § 635 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 3 - Nonresidents and Part-Year Residents 635 - Credit to Trust Beneficiary Receiving Accumulation Distribution.

§   635.   Credit   to   trust   beneficiary   receiving  accumulation   distribution. A nonresident or part-year resident beneficiary of a trust   whose New York source income includes all or  part  of  an  accumulation   distribution by such trust, as defined in section six hundred sixty-five   of  the internal revenue code, shall be allowed a credit against the tax   otherwise due under this  article,  computed  in  the  same  manner  and   subject  to  the  same  limitation  as  provided  by section six hundred   twenty-one with respect to  a  resident  beneficiary  except  that  such   limitation  shall be applied as if it also referred to an exclusion from   New York source income.
NY Tax L § 637 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 3 - Nonresidents and 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, Estate

§  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.  (a)  General. The tax imposed under section six hundred three for any taxable  year,  with  respect  to  the ordinary  income  portion  of  a  lump  sum  distribution  received by a nonresident or part-year resident individual, estate or trust  shall  be applicable  to  the  ordinary  income portion of a lump sum distribution wholly or partly derived from or connected with New  York  sources,  and the  amount of such tax shall be computed in the same manner as that set forth in section six hundred twenty-four, except that if  the  lump  sum distribution was partly derived from or connected with New York sources, the total taxable amount and the ordinary income portion of the lump sum distribution  referred  to  in  such  section  shall  be  determined  by apportionment and allocation, pursuant to regulations promulgated by the state tax commission.  (b) Special rule for part-year residents. In the case of  a  part-year resident,  the ordinary income portion of a lump sum distribution wholly or partly derived from or connected with New York sources shall  be  the sum of:  (1)  The  ordinary  income  portion of a lump sum distribution for the period of residence, computed as if the taxable year for federal  income tax purposes were limited to the period of residence.  (2)  The  ordinary  income  portion of a lump sum distribution for the period of nonresidence, determined in accordance with subsection (a)  of this  section,  computed  as  if the taxable year for federal income tax purposes were limited to the period of nonresidence.
NY Tax L § 638 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 3 - Nonresidents and Part-Year Residents 638 - New York Source Income of a Part-Year Resident.

§   638.   New  York  source  income  of  a  part-year  resident.  (a) Individuals.   The New  York  source  income  of  a  part-year  resident individual shall be the sum of the following:  (1)  New  York  adjusted  gross  income  for  the period of residence, determined in accordance  with  part  II  of  this  article  as  if  the taxpayer's  taxable year for federal income tax purposes were limited to the period of residence.  (2) New York source income for the period of nonresidence,  determined in  accordance  with section six hundred thirty-one as if the taxpayer's taxable year for federal income tax purposes were limited to the  period of nonresidence.  (b)  Trusts.  The New York source income of a part-year resident trust shall be the sum of the following:  (1) New York adjusted  gross  income  for  the  period  of  residence, determined  in  accordance  with  paragraph  four  of  subsection (e) of section six hundred one as if its taxable year for  federal  income  tax purposes were limited to the period of residence.  (2)  New York source income for the period of nonresidence, determined in accordance with section six hundred thirty-three as  if  its  taxable year  for  federal  income  tax  purposes  were limited to the period of nonresidence.  (c) Stock option grants,  stock  appreciation  rights  and  restricted stock.    A  part-year  resident taxpayer who has been granted statutory stock options, restricted stock, nonstatutory  stock  options  or  stock appreciation rights and who, during such grant period, performs services within  New York for, or is employed within New York by, the corporation granting such option, stock or right, shall compute his or her New  York source  income  as  determined under rules and regulations prescribed by the commissioner.
NY Tax L § 652 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 4 - Returns and Payment of Tax 652 - Time and Place for Filing Returns and Paying Tax.

§  652.  Time and place for filing returns and paying tax.  (a) Except as provided in subsection (b) of this section, a person required to make and file a return under this article shall, without  assessment,  notice or  demand, pay any tax due thereon to the commissioner on or before the date fixed for filing such return  (determined  without  regard  to  any extension  of  time  for  filing  the  return).  The  commissioner shall prescribe by regulation the place for filing any return,  statement,  or other  document required pursuant to this article and for payment of any tax.  (b) The commissioner may allow individuals who have income  only  from wages, salaries, tips and like remuneration for services performed as an employee,  interest, dividends and unemployment compensation to elect to have the commissioner compute the tax due. To  provide  for  expeditious and  uniform  administration  of  the  tax  computations  which  involve numerous variables, the commissioner may further qualify, with regard to period  of  residency,  deductions,  credits,  exemptions,  amount   and character of gross income, and any other appropriate factors relative to calculation  of tax, those individuals who may elect to have their taxes computed by the commissioner. Any such election shall  be  made  on  the form  prescribed  by  the  commissioner for this purpose. If a qualified taxpayer elects to have the commissioner compute  the  tax,  the  amount determined  by  the  commissioner shall be paid (i) within ten days from the date of the issuance of a notice and demand therefor or (ii) on  the date  fixed  for  filing  such  return (determined without regard to any extension of time for filing), whichever is later.
NY Tax L § 653 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 4 - Returns and Payment of Tax 653 - Signing of Returns and Other Documents.

§  653.  Signing  of returns and other documents. (a) General. (1) Any return, statement or other document required to be made pursuant to this article shall be signed in accordance with regulations  or  instructions prescribed  by  the  commissioner. The fact that an individual's name is signed to a return, statement, or other document, shall be  prima  facie evidence  for  all purposes that the return, statement or other document was actually signed by him or her.  (b) Partnerships. Any return, statement or other document required  of a  partnership  shall be signed by one or more partners. The fact that a partner's name is signed to a  return,  statement,  or  other  document, shall  be  prima  facie  evidence  for all purposes that such partner is authorized to sign on behalf of the partnership.  (c) Certifications. The making or filing of any return,  statement  or other  document or copy thereof required to be made or filed pursuant to this article, including a copy of a federal return, shall  constitute  a certification  by  the person making or filing such return, statement or other document or copy thereof that the statements contained therein are true and that any copy filed is a true copy.
NY Tax L § 657 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 4 - Returns and Payment of Tax 657 - Extensions of Time.

§  657.  Extensions of time. (a) General. The commissioner may grant a reasonable extension of time for payment of tax or estimated tax (or any installment), or for filing any return,  statement,  or  other  document required  pursuant  to  this article, on such terms and conditions as it may require. Except for a taxpayer who is outside the United  States  or who  intends  to  claim  nonresident  status  pursuant to clause (ii) of subparagraph (A) of paragraph one  of  subsection  (b)  of  section  six hundred  five,  no  such  extension  for filing any return, statement or other document, shall exceed six months.  (b) Furnishing of security. If any extension of time  is  granted  for payment  of  any  amount  of  tax,  the  tax  commission may require the taxpayer to furnish a bond or other security in an amount not  exceeding twice  the amount for which the extension of time for payment is granted on such terms and conditions as the tax commission may require.  (c) Automatic extension for death of a spouse. An automatic  extension of ninety days shall be deemed granted for filing a tax return or paying a tax otherwise required on April fifteenth for individuals whose spouse dies  within  thirty  days  prior to such date. No penalties or interest shall be assessed or imposed upon a taxpayer during  such  extension  as granted in this subsection.
NY Tax L § 661 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 4 - Returns and Payment of Tax 661 - Change of Election.

§  661.  Change of election. Any election expressly authorized by this   article may  be  changed  on  such  terms  and  conditions  as  the  tax   commission may prescribe by regulation.
NY Tax L § 662 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 4 - Returns and Payment of Tax 662 - Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right.

§  662.  Computation of tax where taxpayer restores substantial amount held under claim of right. (a) General.  If:  (1) an item was included in New York adjusted gross income for a prior taxable year (or years) because it appeared that  the  taxpayer  had  an unrestricted right to such item, and  (2)   for the current taxable year the provisions of paragraph five of subsection (a) of section thirteen hundred  forty-one  of  the  internal revenue  code  apply  to such item, then the tax imposed by this article for the taxable year shall be an amount equal to  (3)  the tax for the taxable year  computed  without  regard  to  this section, minus  (4)  the decrease in tax under this article for the prior taxable year (or years) which would result solely from the exclusion of such item (or portion  thereof)  from  New  York  adjusted gross income for such prior taxable year (or years).  (b)   Special rules. (1) If the  decrease  in  tax  ascertained  under paragraph four of subsection (a) of this section exceeds the tax imposed by  this article for the taxable year, such excess shall be considered a payment of tax on the last day prescribed by law for the payment of  tax for  the  taxable  year,  and  shall be refunded or credited in the same manner as if it were an overpayment for such taxable year.  (2)   Nonresidents  and  part-year  residents.    In  the  case  of  a nonresident  or  part-year  resident,  the exclusion of an item from New York adjusted gross income for a  prior  taxable  year  beginning  after nineteen  hundred eighty-seven under paragraph four of subsection (a) of this section shall also be reflected, as appropriate, in  the  New  York source fraction.
NY Tax L § 672 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 5 - Withholding of Tax 672 - Information Statement for Employee.

§  672. Information statement for employee. Every employer required to   deduct and withhold  tax  under  this  article  from  the  wages  of  an   employee,  or who would have been required so to deduct and withhold tax   if the employee had claimed no  more  than  one  withholding  exemption,   shall furnish to each such employee in respect of the wages paid by such   employer to such employee during the calendar year on or before February   fifteenth  of  the  succeeding year, or, if his employment is terminated   before the close of such calendar year, within thirty days from the date   on which the last payment of the wages is made, a written  statement  as   prescribed by the tax commission showing the amount of wages paid by the   employer  to  the employee, the amount deducted and withheld as tax, and   such other information as the tax commission shall prescribe.
NY Tax L § 673 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 5 - Withholding of Tax 673 - Credit for Tax Withheld.

§ 673. Credit for tax withheld. Wages upon which tax is required to be   withheld  shall  be taxable under this article as if no withholding were   required, but any amount of tax actually  deducted  and  withheld  under   this  article  in any calendar year shall be deemed to have been paid to   the tax commission on behalf of the person from whom withheld, and  such   person  shall  be  credited  with having paid that amount of tax for the   taxable year beginning in such calendar year. For a taxable year of less   than twelve months, the credit shall be made under  regulations  of  the   tax commission.
NY Tax L § 675 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 5 - Withholding of Tax 675 - Employer's Liability for Withheld Taxes.

§  675.  Employer's  liability  for  withheld  taxes.--Every  employer   required to deduct and withhold tax under this article  is  hereby  made   liable  for  such  tax.  For  purposes of assessment and collection, any   amount required to be withheld and paid over to the tax commission,  and   any additions to tax, penalties and interest with respect thereto, shall   be  considered  the  tax  of  the  employer.  Any amount of tax actually   deducted and withheld under this article shall be held to be  a  special   fund  in  trust for the tax commission. No employee shall have any right   of action against his employer in respect to  any  moneys  deducted  and   withheld  from  his  wages  and  paid  over  to  the  tax  commission in   compliance or in intended compliance with this article.
NY Tax L § 676 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 5 - Withholding of Tax 676 - Employer's Failure to Withhold.

§  676. Employer's failure to withhold. If an employer fails to deduct   and withhold tax as required, and thereafter the tax against which  such   tax  may  be  credited  is  paid, the tax so required to be deducted and   withheld shall not be collected from  the  employer,  but  the  employer   shall  not  be  relieved  from liability for any penalties, interest, or   additions to the tax otherwise applicable in respect of such failure  to   deduct and withhold.
NY Tax L § 677 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 5 - Withholding of Tax 677 - Designation of Third Parties to Perform Acts Required of Employers.

§  677.  Designation  of  third  parties  to  perform acts required of   employers.--In case a fiduciary, agent, or other person has the control,   receipt, custody, or disposal of, or pays the wages of  an  employee  or   group  of  employees,  employed  by  one  or  more  employers,  the  tax   commission, under  regulations  promulgated  by  it,  is  authorized  to   designate such fiduciary, agent, or other person to perform such acts as   are  required  of employers under this article and as the tax commission   may  specify.  Except  as  may  be  otherwise  prescribed  by  the   tax   commission,  all  provisions  of law (including penalties) applicable in   respect of an employer shall be applicable to  a  fiduciary,  agent,  or   other  person so designated but, except as so provided, the employer for   whom such fiduciary, agent, or other person acts shall remain subject to   the provisions of law (including penalties)  applicable  in  respect  of   employers.
NY Tax L § 678 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 5 - Withholding of Tax 678 - Liability of Third Parties Paying or Providing for Wages.

§  678. Liability of third parties paying or providing for wages.--(a) Direct payment by third party.--If a lender, surety or other person, who is not an employer with respect to an employee or  group  of  employees, pays  wages directly to such an employee or group of employees, employed by one or more employers, or to an agent on behalf of such  employee  or employees,  such  lender, surety or other person shall be liable for the amount of taxes (together with interest) required  to  be  deducted  and withheld from such wages by the employer.  (b)  Funds supplied to employer by third parties.--If a lender, surety or other person supplies funds to or for the account of an employer  for the  specific purpose of paying wages of the employees of such employer, with actual notice or knowledge that such employer does not intend to or will not be able to make timely payment or deposit of the amounts of tax required by this article to be deducted and withheld  by  such  employer from such wages, such lender, surety or other person shall be liable for the amount of the taxes (together with interest) which are not paid over to  the  tax  commission  by  such  employer with respect to such wages. However, the liability of such lender, surety or other person  shall  be limited  to  an  amount  equal  to  twenty-five percent of the amount so supplied to or for the account of such employer for such purpose.  (c) Effect  of  payment.--Any  amounts  paid  to  the  tax  commission pursuant  to this section shall be credited against the liability of the employer.