reglab/housing_qa huggingface dataset:
NY Gen City L § 25-A-18 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-18 - City Taxable Income of a Resident Estate or Trust.

§ 18. City  taxable  income  of  a resident estate or trust.--The city taxable income of a resident estate or trust means its  federal  taxable income as defined in the laws of the United States for the taxable year, with the following modifications:  (a)  There  shall  be  subtracted  six  hundred  dollars  as  the city exemption of the estate or trust, and there shall be added the amount of its federal deduction for a personal exemption.  (b) There shall be subtracted the modification described in  paragraph nine  of subsection (c) of section twelve with respect to gains from the sale or other disposition of property, to  the  extent  such  gains  are excluded from federal distributable net income of the estate or trust.  (c)  There shall be added or subtracted (as the case may be) the share of the estate or trust in the city fiduciary adjustment determined under section nineteen.  (d) There shall be added or  subtracted  (as  the  case  may  be)  the modifications  described  in  paragraph  six  of  subsection  (b) and in paragraph eight of subsection (c) of section twelve.
NY Gen City L § 25-A-19 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-19 - Share of a Resident Estate, Trust or Beneficiary in City Fiduciary Adjustment.

§ 19. Share  of  a  resident  estate,  trust  or  beneficiary  in city fiduciary adjustment.--(a) General.--An  adjustment  shall  be  made  in determining  city  taxable  income  of  a resident estate or trust under section  eighteen,  or  city  adjusted  gross  income  of   a   resident beneficiary  of  any  estate  or  trust under subdivision (d) of section twelve, in the amount of  the  share  of  each  in  the  city  fiduciary adjustment as determined in this section.  (b) Definition.--The city fiduciary adjustment shall be the net amount of  the modifications described in section twelve (including subdivision (d) if the estate or trust is a beneficiary of another estate or trust), and in subdivision (c) and paragraphs two and three of  subdivision  (d) of  section  fifteen,  which  relate  to  items of income, gain, loss or deduction of an estate or trust. The net amount  of  such  modifications shall  not  include  any  modification  described  in  paragraph nine of subsection (c) of section twelve with respect to gains from the sale  or other  disposition  of  property,  to the extent such gains are excluded from federal distributable net income of the estate or trust.  (c) Shares of city fiduciary adjustments.--(1) The  respective  shares of  an  estate or trust and its beneficiaries (including, solely for the purpose of this  allocation,  nonresident  beneficiaries)  in  the  city fiduciary  adjustment  shall be in proportion to their respective shares of federal distributable net income of the estate or trust.  (2) If the estate or trust has no federal distributable net income for the taxable years, the share of each beneficiary in the  city  fiduciary adjustment  shall  be  in proportion to his share of the estate or trust income for such year, under local law or the governing instrument, which is required to be distributed currently and any other  amounts  of  such income  distributed  in  such  year.  Any  balance of the city fiduciary adjustment shall be allocated to the estate or trust.  (d) Alternate attribution of modifications.-- The administrator may by regulation establish such other method or methods of determining to whom the items comprising the fiduciary adjustment shall  be  attributed,  as may  be  appropriate  and  equitable.    Such  method may be used by the fiduciary in his discretion whenever the  allocation  of  the  fiduciary adjustment pursuant to subdivision (c) would result in an inequity which is  substantial  both  in  amount  and  in relation to the amount of the fiduciary adjustment.
NY Gen City L § 25-A-20 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-20 - Credit to Trust Beneficiary Receiving Accumulation Distribution.

§ 20. Credit    to    trust    beneficiary    receiving   accumulation distribution.--(a) General.--A resident beneficiary  of  a  trust  whose city  adjusted  gross  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 local law for all or a proportionate part of any tax paid by the trust under this local law for any preceding taxable year which would not have been payable if the trust  had  in  fact  made distributions  to  its  beneficiaries  at  the  times and in the amounts specified in section six hundred sixty-six of the internal revenue code.  (b) Limitation.--The credit under this section shall  not  reduce  the tax otherwise due from the beneficiary under this local law to an amount less  than  would  have been due if the accumulation distribution or his part thereof were excluded from his city adjusted gross income.
NY Gen City L § 25-AP3 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-AP3 - Ruturns, Declarations and Payment of Tax

                              PART III RETURNS, DECLARATIONS AND PAYMENT OF TAX
NY Gen City L § 25-A-32 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-32 - Time and Place for Filing Returns and Paying Tax.

§ 32. Time  and  place  for  filing  returns and paying tax.--A person   required to make and file a return under this local law  shall,  without   assessment,   notice   or  demand,  pay  any  tax  due  thereon  to  the   administrator on or  before  the  date  fixed  for  filing  such  return   (determined  without  regard  to  any  extension  of time for filing the   return). The administrator shall prescribe by regulation the  place  for   filing  any  return,  declaration, statement, or other document required   pursuant to this local law and for payment of any tax.
NY Gen City L § 25-A-33 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-33 - Signing of Returns and Other Documents.

§ 33. Signing  of  returns  and  other  documents.--(a)  General.--Any return, declaration, statement or other document  required  to  be  made pursuant   to  this  local  law  shall  be  signed  in  accordance  with regulations or instructions prescribed by the  administrator.  The  fact that an individual's name is signed to a return, declaration, statement, or  other  document, shall be prima facie evidence for all purposes that the return, declaration, statement or other document was actually signed by him.  (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, declaration, statement or other document or copy thereof required to be made or filed pursuant to this local law, including a copy of a federal return,  shall constitute  a  certification by the person making or filing such return, declaration, statement or  other  document  or  copy  thereof  that  the statements  contained therein are true and that any copy filed is a true copy.
NY Gen City L § 25-A-37 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-37 - Extensions of Time.

§ 37. Extensions  of time.--(a)  General.--The administrator may grant a reasonable extension of time for payment of tax or estimated  tax  (or any  installment),  or for filing any return, declaration, statement, or other document required pursuant to this local law, on  such  terms  and conditions  as he may require.  Except for a taxpayer who is outside the United States, no such extension for  filing  any  return,  declaration, 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 administrator 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 administrator may require.
NY Gen City L § 25-A-38 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-38 - Requirements Concerning Returns, Notices, Records and Statements.

§ 38. Requirements    concerning   returns,   notices,   records   and statements.--(a) General.--The administrator may  prescribe  regulations as  to  the  keeping  of  records,  the  content and form of returns and statements, and the filing of copies of federal income tax  returns  and determinations.  The administrator may require any person, by regulation or  notice  served  upon  such person, to make such returns, render such statements,  or  keep  such  records,  as  the  administrator  may  deem sufficient to show whether or not such person is liable under this local law for tax or for collection of tax.  (b)  Partnerships.--Every  partnership having a resident partner 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 administrator 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.  For  purposes  of  this subdivision, "taxable year" means  year  or  period  which  would  be  a taxable  year  of  the  partnership if it were subject to tax under this local law.  (c)  Information   at   source.--The   administrator   may   prescribe regulations and instructions requiring returns of information to be made and  filed  on  or  before February twenty-eighth of each year as to the payment or crediting in any calendar year  of  amounts  of  six  hundred dollars  or  more to any taxpayer under this local law. Such returns may be required of any person, including lessees or mortgagors  of  real  or personal   property,   fiduciaries,  employers,  and  all  officers  and employees of this state, or of any municipal  corporation  or  political subdivision  of  this  state,  having  the  control,  receipt,  custody, disposal or payment  of  interest,  rents,  salaries,  wages,  premiums, annuities,  compensations,  remunerations,  emoluments or other fixed or determinable gains, profits or income, except interest  coupons  payable to  bearer.  A  duplicate  of the statement as to tax withheld on wages, required to be furnished by an employer to an employee, shall constitute the return of information required to be made under  this  section  with respect to such wages.  (d) Notice of qualification as receiver, etc.--Every receiver, trustee in  bankruptcy,  assignee  for  benefit  of  creditors,  or  other  like fiduciary shall  give  notice  of  his  qualification  as  such  to  the administrator, as may be required by regulation.
NY Gen City L § 25-A-39 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-39 - Report of Change in Federal Taxable Income.

§ 39. Report  of change in federal taxable income.--If the amount of a   taxpayer's federal taxable income reported on  his  federal  income  tax   return for any taxable year is changed or corrected by the United States   internal  revenue service or other competent authority, or as the result   of a renegotiation of a contract or subcontract with the  United  States   or if a taxpayer, pursuant to subsection (d) of section six thousand two   hundred  thirteen  of  the  internal  revenue code, executes a notice of   waiver of the restrictions provided in subsection (a) of  said  section,   the  taxpayer  shall report such change or correction in federal taxable   income or such execution of such notice of waiver  and  the  changes  or   corrections  of  his federal taxable income on which it is based, within   ninety days after the final determination of such change, correction, or   renegotiation, or  such  execution  of  such  notice  of  waiver  or  as   otherwise  required by the administrator, and shall concede the accuracy   of such determination or state wherein it  is  erroneous.  Any  taxpayer   filing  an  amended  federal  income  tax  return shall also file within   ninety days thereafter an amended return under this local law, and shall   give  such  information  as   the   administrator   may   require.   The   administrator  may  by  regulation  prescribe  such  exceptions  to  the   requirements of this section as he deems appropriate.
NY Gen City L § 25-A-40 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-40 - Change of Election.

§ 40. Change  of election.-- Any election expressly authorized by this   local law, other than the election  authorized  by  subdivision  (g)  of   section  twelve,  may  be  changed  on  such terms and conditions as the   administrator may prescribe by regulation.
NY Gen City L § 25-A-41 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-41 - Declaration of Estimated Tax for Taxable Years Beginning Prior to the Date This Local Law Becomes Effective.

§ 41. Declaration  of  estimated tax for taxable years beginning prior   to  the  date  this  local  law  becomes  effective.--   Notwithstanding   subdivision  (d) of section thirty-five, no declaration of estimated tax   required by subdivision (a) of such section need be  filed  until  sixty   days after the date this local law becomes effective.
NY Gen City L § 25-AP4 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-AP4 - Withholding of Tax

                               PART IV WITHHOLDING OF TAX
NY Gen City L § 25-A-51 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-51 - Requirement of Withholding Tax From Wages.

§ 51. Requirement  of withholding tax from wages.--(a) General.--On or after the first payroll period beginning forty-five days after the  date this  local  law becomes effective, every employer maintaining an office or transacting business within this state  and  making  payment  of  any wages  taxable  under this local law shall deduct and withhold from such wages for each payroll period a  tax  computed  in  such  manner  as  to result,  so far as practicable, in withholding from the employee's wages during each calendar year an amount substantially equivalent to the  tax reasonably  estimated  to be due under this local law resulting from the inclusion in the employee's city adjusted  gross  income  of  his  wages received during such calendar year. The method of determining the amount to  be  withheld shall be prescribed by regulations of the administrator with due regard to the city withholding exemptions of the  employee  and the sum of any credits allowable against his tax. This section shall not apply  to  payments by the United States for service in the armed forces of the United States.  (b) Withholding exemptions.--For purposes of this section:  (1) An  employee  shall  be  entitled  to  the  same  number  of  city withholding  exemptions as the number of withholding exemptions to which he is entitled for federal income tax withholding purposes. An  employer may  rely  upon  the number of federal withholding exemptions claimed by the employee, except where the employee claims  a  different  number  of city withholding exemptions.  (2) The amount of each city exemption shall be six hundred dollars.
NY Gen City L § 25-A-52 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-52 - Information Statement for Employee.

§ 52. Information statement for employee.-- Every employer required to   deduct  and  withhold  tax  under  this  local  law 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 administrator 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 administrator shall prescribe.
NY Gen City L § 25-A-53 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-53 - Credit for Tax Withheld.

§ 53. Credit  for  tax withheld.-- Wages upon which tax is required to   be withheld shall be taxable under this local law as if  no  withholding   were  required,  but  any  amount  of tax actually deducted and withheld   under this local law in any calendar year shall be deemed to  have  been   paid  to  the  administrator 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 administrator.
NY Gen City L § 25-A-55 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-55 - Employer's Liability for Withheld Taxes.

§ 55. Employer's   liability  for  withheld  taxes.--  Every  employer   required to deduct and withhold tax under this local law is hereby  made   liable  for  such  tax.  For  purposes of assessment and collection, any   amount required to be withheld and paid over to the  administrator,  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 local law shall be held to be a special   fund in trust for the city. 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  administrator  in compliance or in   intended compliance with this local law.
NY Gen City L § 25-A-56 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-56 - Employer's Failure to Withhold.

§ 56. 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 Gen City L § 25-AP5 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-AP5 - Procedure and Administration

                               PART V PROCEDURE AND ADMINISTRATION
NY Gen City L § 25-A-62 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-62 - Assessment.

§ 62. Assessment.--(a)  Assessment  date.--The  amount  of tax which a return shows to be due, or the amount of tax which a return  would  have shown  to  be  due  but  for a mathematical error, shall be deemed to be assessed on the date of filing of  the  return  (including  any  amended return  showing  an  increase  of tax). In the case of a return properly filed without computation of tax, the tax computed by the  administrator shall be deemed to be assessed on the date on which payment is due. If a notice of deficiency has been mailed, the amount of the deficiency shall be  deemed  to  be  assessed on the date specified in subdivision (b) of section sixty-one if no petition to the administrator is filed, or if  a petition   is  filed,  then  upon  the  date  when  a  decision  of  the administrator establishing the amount of the deficiency  becomes  final. If  an  amended  return  or report filed pursuant to section thirty-nine concedes the accuracy of a federal adjustment, change or correction, any deficiency in tax under this local  law  resulting  therefrom  shall  be deemed  to  be  assessed  on  the  date of filing such report or amended return, and such assessment  shall  be  timely  notwithstanding  section sixty-three.  If  a  notice  of  additional  tax  due,  as prescribed in subdivision (e) of section sixty-one, has been mailed, the amount of the deficiency shall be deemed to be assessed on the date specified in  such subdivision unless within thirty days after the mailing of such notice a report  of  the federal change or correction or an amended return, where such return was required by section thirty-nine, is filed accompanied by a statement showing wherein such federal determination and  such  notice of  additional  tax  due are erroneous.   Any amount paid as a tax or in respect of a tax, other than amounts withheld at the source or  paid  as estimated  income  tax,  shall be deemed to be assessed upon the date of receipt of payment, notwithstanding any other provisions.  (b) Other assessment powers.--If the mode or time for  the  assessment of  any  tax  under this local law (including interest, additions to tax and  assessable  penalties)  is  not   otherwise   provided   for,   the administrator may establish the same by regulations.  (c)  Estimated  income  tax.--No  unpaid amount of estimated tax under section thirty-six shall be assessed.  (d) Supplemental  assessment.--The  administrator  may,  at  any  time within  the  period  prescribed  for  assessment,  make  a  supplemental assessment,  subject  to  the  provisions  of  section  sixty-one  where applicable,  whenever it is ascertained that any assessment is imperfect or incomplete in any material respect.  (e) Cross reference.--For assessment in case of jeopardy, see  section seventy-four.