reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 6 - Procedure and Administration › 682 - Assessment.

§  682.  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 or clerical 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
commissioner 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
subsection (b) of section six hundred eighty-one if no petition  to  the
division  of  tax appeals is filed, or if a petition is filed, then upon
the date when a determination or decision rendered in  the  division  of
tax  appeals establishing the amount of the deficiency becomes final. If
an amended return or  report  filed  pursuant  to  section  six  hundred
fifty-nine  concedes the accuracy of a federal change or correction, any
deficiency in tax under this article 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 six hundred
eighty-three. If a notice  of  additional  tax  due,  as  prescribed  in
subsection  (e)  of section six hundred eighty-one, has been mailed, the
amount of the deficiency shall be deemed to  be  assessed  on  the  date
specified in such subsection 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  six  hundred
fifty-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 article (including interest, additions to tax  and
assessable  penalties) is not otherwise provided for, the tax commission
may establish the same by regulations.
(c) Estimated income tax.--No unpaid amount of estimated tax shall  be
assessed.
(d)  Supplemental  assessment.--The  tax  commission  may, at any time
within  the  period  prescribed  for  assessment,  make  a  supplemental
assessment,  subject to the provisions of section six hundred eighty-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
six hundred ninety-four.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 6 - Procedure and Administration › 698 - Deposit and Disposition of Revenue.

§  698.   Deposit and disposition of revenue.  All taxes, interest and
  penalties collected or received by the commissioner under  this  article
  shall be deposited and disposed of pursuant to the provisions of section
  one   hundred  seventy-one-a  of  this  chapter.    Notwithstanding  the
  foregoing,  unemployment  insurance  contributions  and   payments   and
  aggregate  withholding  taxes  collected or received by the commissioner
  from  employers  in  a  single  remittance  accompanying  the  quarterly
  combined  withholding, wage reporting and unemployment insurance returns
  required by paragraph four of subsection  (a)  of  section  six  hundred
  seventy-four  of  this article shall, if necessary, be deposited into an
  account to be maintained jointly by the department and the department of
  labor at such responsible bank, banking house or trust company as may be
  designated by the comptroller.  The comptroller shall  require  adequate
  security  from  such  depository.  Such  departments shall determine the
  proper allocation of the monies in such account as between  unemployment
  insurance  contributions  and  payments and aggregate withholding taxes.
  Unemployment  insurance  contributions  and  payments  shall   then   be
  deposited  and  disposed  of pursuant to the provisions of title four of
  article eighteen of the labor law, and aggregate withholding taxes shall
  be deposited and disposed of pursuant to the provisions of sections  one
  hundred  seventy-one-a,  thirteen  hundred thirteen and thirteen hundred
  thirty-three of this chapter, as applicable.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 6 - Procedure and Administration › 699 - Transition Provisions.

§  699.  Transition  provisions.  For  purposes  of  implementation of
changes in tax rate and in amounts of taxable  income  subject  to  each
rate applicable to any taxable year (whether or not such taxable year is
a   taxable  year  of  twelve  months)  beginning  in  nineteen  hundred
ninety-five and nineteen hundred ninety-six, under subsections (a),  (b)
or (c) of section six hundred one, the tax is imposed and determined for
each such taxable year in accordance with the following provisions:
(1)  Taxable years beginning in nineteen hundred ninety-six. Paragraph
two of subsections (a), (b) and (c) of section six hundred one, relating
to imposition of the income tax for taxable years beginning in  nineteen
hundred ninety-six, establishes a new tax rate schedule effective on the
first  day  of the taxpayer's taxable year, except that the highest rate
of tax of seven percent shall not take effect until the first day of the
fourth month of  the  taxpayer's  taxable  year  beginning  in  nineteen
hundred  ninety-six.    For  purposes  of  implementation of the tax for
taxable years beginning in nineteen hundred ninety-six, the highest rate
of tax in each tax rate schedule shall be administered  for  the  entire
taxable  year at the rate of 7.125 percent on New York taxable income in
excess of (A)  twenty-six  thousand  dollars  in  the  case  of  married
individuals  filing  joint  returns and surviving spouses, (B) seventeen
thousand dollars in the case of heads of  households  and  (C)  thirteen
thousand   dollars   in  the  case  of  unmarried  individuals,  married
individuals filing separate returns and estates and trusts.
(2) Taxable years beginning in nineteen hundred ninety-five. Paragraph
three of subsections (a), (b)  and  (c)  of  section  six  hundred  one,
relating  to imposition of the income tax for taxable years beginning in
nineteen hundred  ninety-five,  establishes  a  new  tax  rate  schedule
effective  on  the first day of the taxpayer's taxable year, except that
the highest rate of tax of seven and one-half  percent  shall  not  take
effect until the first day of the fourth month of the taxpayer's taxable
year   beginning  in  nineteen  hundred  ninety-five.  For  purposes  of
implementation of the tax, the highest rate of  tax  in  each  tax  rate
schedule  shall  be administered for the entire taxable year at the rate
of 7.59375  percent  on  New  York  taxable  income  (A)  in  excess  of
twenty-five  thousand  dollars in the case of married individuals filing
joint returns and surviving spouses, (B) in excess of nineteen  thousand
dollars  in  the case of heads of households and (C) in excess of twelve
thousand five hundred dollars in  the  case  of  unmarried  individuals,
married individuals filing separate returns and estates and trusts.
2023 New York Laws › TAX - Tax › Article 23 - Metropolitan Commuter Transportation Mobility Tax › 800 - Definitions.

§ 800. Definitions. For the purposes of this article:
(a)  Metropolitan  commuter  transportation district. The metropolitan
commuter transportation district ("MCTD") means the area  of  the  state
included  in the district created and governed by section twelve hundred
sixty-two of the public authorities law.
(b) Employer. Employer means  an  employer  required  by  section  six
hundred  seventy-one  of  this  chapter  to deduct and withhold tax from
wages, that has a payroll expense in  excess  of  three  hundred  twelve
thousand five hundred dollars in any calendar quarter; other than
(1) any agency or instrumentality of the United States;
(2) the United Nations;
(3)  an interstate agency or public corporation created pursuant to an
agreement or compact with another state or the Dominion of Canada; or
(4) Any eligible educational  institution.  An  "eligible  educational
institution"   shall  mean  any  public  school  district,  a  board  of
cooperative educational  services,  a  public  elementary  or  secondary
school, a school approved pursuant to article eighty-five or eighty-nine
of  the education law to serve students with disabilities of school age,
or a nonpublic elementary or secondary school that provides  instruction
in  grade  one  or  above,  all  public  library  systems  as defined in
subdivision one of section two hundred seventy-two of the education law,
and all public and free association libraries as such terms are  defined
in  subdivision  two of section two hundred fifty-three of the education
law.
(c) Payroll expense. Payroll expense means wages and  compensation  as
defined  in sections 3121 and 3231 of the internal revenue code (without
regard to section 3121(a)(1) and section 3231(e)(2)(A)(i)), paid to  all
covered employees.
(d)  Covered  employee.  Covered  employee  means  an  employee who is
employed within the MCTD.
(e)   Net   earnings   from   self-employment.   Net   earnings   from
self-employment  has the same meaning as in section 1402 of the internal
revenue code,  provided,  however,  that  for  purposes  of  determining
whether  the  exclusion  pursuant  to  paragraph 13 of subsection (a) of
section 1402 of the internal revenue code applies, an  individual  shall
not  be  considered  a  limited  partner  if the individual, directly or
indirectly, takes part in the control, or participates in the management
or operations of the partnership such  that  the  individual  is  not  a
passive    investor,   regardless   of   the   individual's   title   or
characterization in a partnership or operating agreement.
2023 New York Laws › TAX - Tax › Article 23 - Metropolitan Commuter Transportation Mobility Tax › 803 - Exemption Override.

§  803.  Exemption override. (a) Except as provided in subdivision (b)
of this section, any exemption from tax specified in any other New  York
state law will not apply to the tax imposed by this article.
(b)  If  a  tax-free  NY  area  approved pursuant to the provisions of
article twenty-one of the economic development law is located within the
MCTD, the payroll expense in such tax-free NY area of any employer  that
is  located in such area and accepted into the START-UP NY program shall
be exempt from the tax imposed under this article. In addition, the  net
earnings  from  self-employment of an individual from a business in such
tax-free NY area that is accepted into the START-UP NY program shall  be
exempt from the tax imposed under this article.
2023 New York Laws › TAX - Tax › Article 23 - Metropolitan Commuter Transportation Mobility Tax › 804 - Payment of Tax.

§  804.  Payment  of  tax. (a) Employers with payroll expense. The tax
imposed on the payroll expense of employers under section eight  hundred
one  of this article for each calendar quarter must be paid quarterly at
the same time as the statewide wage reporting system report is  required
under  section  one  hundred  seventy-one-a  of  this  chapter; provided
however, that employers subject to section nine of  this  chapter  other
than school districts as defined in section thirty-six hundred nine-g of
the  education  law  must pay the tax on the payroll expense at the same
time as the  withholding  tax  remitted  under  the  electronic  payment
reporting  system and the electronic funds transfer system authorized by
section nine of this chapter.
(b) Individuals with net earnings  from  self-employment.  Individuals
with  earnings  from self-employment must make estimated tax payments of
the tax imposed by this article for the taxable year on the  same  dates
specified  in  paragraph  one  of  subsection (c) of section six hundred
eighty-five  of  this  chapter.   In   addition,   these   self-employed
individuals must file a return for the taxable year by the fifteenth day
of  the  fourth month following the close of the taxable year. Paragraph
one of subsection (d) of section six hundred eighty-five of this chapter
shall  not  apply  to  the  estimated  tax  payments  required  by  this
subsection.
2023 New York Laws › TAX - Tax › Article 23 - Metropolitan Commuter Transportation Mobility Tax › 805 - Deposit and Disposition of Revenue.

§  805.  Deposit  and disposition of revenue. (a) The taxes, interest,
and penalties imposed by this article and collected or received  by  the
commissioner  shall  be  deposited  daily  with  such responsible banks,
banking  houses  or  trust  companies,  as  may  be  designated  by  the
comptroller,  to  the  credit  of  the  comptroller  in  trust  for  the
metropolitan transportation authority. An account may be established  in
one  or  more  of such depositories. Such deposits will be kept separate
and apart from all other money in the possession of the comptroller. The
comptroller shall require adequate security from all such  depositories.
Of  the  total  revenue  collected  or  received under this article, the
comptroller shall retain such amount as the commissioner  may  determine
to  be  necessary  for  refunds  under this article. The commissioner is
authorized and directed to deduct from the  amounts  it  receives  under
this  article,  before deposit into the trust accounts designated by the
comptroller, a reasonable amount  necessary  to  effectuate  refunds  of
appropriations  of  the  department  to reimburse the department for the
costs incurred to administer, collect and distribute the  taxes  imposed
by this article.
(b)  On  or before the twelfth and twenty-sixth day of each succeeding
month, after reserving such amount for such refunds and  deducting  such
amounts  for  such  costs,  as  provided  for  in subsection (a) of this
section, the commissioner shall certify to the comptroller the amount of
all revenues so received during the prior  month  as  a  result  of  the
taxes,  interest  and  penalties  so  imposed. The amount of revenues so
certified shall be paid over by the fifteenth and the final business day
of each succeeding month from such account  without  appropriation  into
the  metropolitan  transportation  authority  finance  fund  established
pursuant to section twelve hundred seventy-h of the  public  authorities
law,  provided,  however,  that  the  comptroller  shall ensure that any
payments to the metropolitan transportation authority finance fund which
are due to be paid by the final business day in the  month  of  December
pursuant  to  this  subsection  shall  be  received  by the metropolitan
transportation authority finance fund on the same business day in  which
it is paid.
2023 New York Laws › TAX - Tax › Article 23 - Metropolitan Commuter Transportation Mobility Tax › 806 - Procedural Provisions.

§  806.  Procedural provisions. (a) General. All provisions of article
twenty-two of this chapter will apply to the provisions of this  article
in the same manner and with the same force and effect as if the language
of article twenty-two of this chapter had been incorporated in full into
this  article  and  had  been  specifically  adjusted  for and expressly
referred to the tax imposed by this article, except to the  extent  that
any provision is either inconsistent with a provision of this article or
is not relevant to this article. Notwithstanding the preceding sentence,
no  credit against tax in article twenty-two of this chapter can be used
to offset the tax due under this article.
(b) Combined Filings. Notwithstanding any  other  provisions  of  this
article:
(1)  The  commissioner  may  require  the  filing of a combined return
which, in addition to the return  provided  for  in  subsection  (b)  of
section  eight hundred four of this article, may also include any of the
returns required to be filed by a taxpayer pursuant to the provisions of
section six hundred fifty-one of this chapter and which may be  required
to  be filed by such taxpayer pursuant to any local law enacted pursuant
to the authority  of  article  thirty,  thirty-A  or  thirty-B  of  this
chapter.
(2)  Where  a  combined  return  is  required, and with respect to the
payment of estimated tax, the commissioner may also require the  payment
to  it  of  a  single  amount which shall equal the total of the amounts
(total taxes less any credits or refunds) which would have been required
to be paid with the returns or in payment of estimated tax  pursuant  to
the  provisions of this article, the provisions of article twenty-two of
this chapter, and  the  provisions  of  local  laws  enacted  under  the
authority of article thirty, thirty-A or thirty-B of this chapter.
(3)  Notwithstanding  any  other law to the contrary, the commissioner
may require that all filings of forms or returns under this article must
be  filed  electronically  and  all  payments  of  tax  must   be   paid
electronically.
2023 New York Laws › TAX - Tax › Article 23 - Metropolitan Commuter Transportation Mobility Tax › 807 - Enforcement With Other Taxes.

§ 807. Enforcement with other taxes. (a) Joint assessment. If there is
assessed  a  tax  under  this  article  and there is also assessed a tax
against the same taxpayer pursuant to article twenty-two of this chapter
or under a local law  enacted  pursuant  to  the  authority  of  article
thirty,  article  thirty-A,  or  article  thirty-B  of this chapter, and
payment of a single amount is required  under  the  provisions  of  this
article,  such payment shall be deemed to have been made with respect to
the taxes so assessed in proportion to the amounts of  such  taxes  due,
including tax, penalties, interested and additions to tax.
(b)  Joint action. If the commissioner takes action under such article
twenty-two or under a local law enacted pursuant  to  the  authority  of
article  thirty,  thirty-A,  or thirty-B of this chapter with respect to
the enforcement and collection of the tax or taxes assessed  under  such
articles,  the  commissioner  shall,  whenever  possible  and necessary,
accompany such action with a similar action  under  similar  enforcement
and collection provisions of the tax imposed by this article.
(c)  Apportionment  of  moneys  collected  by joint action. Any moneys
collected as a result of such joint action shall be deemed to have  been
collected  in  proportion  to the amounts due, including tax, penalties,
interest and additions to tax, under article twenty-two of this  chapter
or  under  a  local  law  enacted  pursuant  to the authority of article
thirty, thirty-A, or thirty-B of this chapter and  the  tax  imposed  by
this article.
(d)  Joint  deficiency  action.  Whenever  the  commissioner takes any
action with  respect  to  a  deficiency  of  income  tax  under  article
twenty-two  of this chapter or under a local law enacted pursuant to the
authority of article thirty, thirty-A,  or  thirty-B  of  this  chapter,
other  than  the action set forth in subsection (a) of this section, the
commissioner may in his or her discretion accompany such action  with  a
similar action under this article.
2023 New York Laws › TAX - Tax › Article 24 - Employer Compensation Expense Program › 850 - Definitions.

§ 850. Definitions. For purposes of this article:
(a)  Employer.  Employer means an employer that is required by section
six hundred seventy-one of this chapter to deduct and withhold tax  from
wages.
(b)  Electing employer. Electing employer is an employer that has made
the election provided for in section eight  hundred  fifty-one  of  this
article.
(c)  Payroll  expense. Payroll expense means wages and compensation as
defined in sections 3121 and 3231 of the internal revenue code  (without
regard  to section 3121(a)(1) and section 3231(e)(2)(A)(i)), paid to all
covered employees.
(d) Covered  employee.  Covered  employee  means  an  employee  of  an
electing  employer  who is employed in New York, who is required to have
amounts withheld under section six hundred seventy-one of this  chapter,
and  who receives annual wages and compensation from his or her employer
of more than forty  thousand  dollars  annually.  The  determination  of
whether  an  employee  is  a covered employee under this article will be
made by utilizing the rules applicable to the jurisdiction of employment
for purposes of the statewide wage reporting system  under  section  one
hundred seventy-one-a of this chapter.
2023 New York Laws › TAX - Tax › Article 24 - Employer Compensation Expense Program › 851 - Employer Election.

§  851.  Employer  election.  (a)  Any  employer  who  employs covered
employees in the state shall be allowed to make an annual election to be
taxed under this article.
(b) In order to be effective, the annual election must be made by  (1)
if  the  employer  is  not a corporation, by any member, owner, or other
individual with authority to bind the entity or  sign  returns  required
pursuant  to  section six hundred fifty-three of this chapter; or (2) if
the employer is a  for-profit  or  not-for-profit  corporation,  by  any
officer  or  manager  of the employer who is authorized under the law of
the state where the corporation is incorporated or under the  employer's
organizational  documents  to  make  the  election and who represents to
having such authorization under  penalty  of  perjury;  or  (3)  if  the
employer is a trust, by the unanimous consent of all trustees; or (4) if
the employer is a governmental entity, by the chief executive officer of
such governmental entity.
(c)  The  annual  election  must  be  made  by  December first of each
calendar year and  will  take  effect  for  the  immediately  succeeding
calendar  year.    If  an  election  is  made  after December first of a
calendar year, it will  first  take  effect  in  the  second  succeeding
calendar year.
(d)  If  an  employer  determines  that  the election made pursuant to
subsection (b) of this section was in error and such employer  does  not
wish  to  participate in the program for the calendar year and has taken
no action to comply with the requirements of this article, the  employer
may  revoke the election to participate in the program. For the calendar
year two thousand twenty, such revocation of the employer  election  may
be  made on or before April fifteenth, two thousand twenty. For calendar
years beginning two thousand twenty-one and thereafter, such  revocation
of the employer election must be made no later than January fifteenth of
the immediately succeeding calendar year after the employer election was
made.
2023 New York Laws › TAX - Tax › Article 24 - Employer Compensation Expense Program › 852 - Imposition and Rate of Tax.

§  852.  Imposition  and  rate  of tax. A tax is hereby imposed on the
  payroll expense paid by electing employers to covered employees. For two
  thousand nineteen, the tax shall be equal to one and one-half percent of
  the payroll expense paid by  electing  employers  to  covered  employees
  during  the  calendar quarter. For two thousand twenty, the tax shall be
  equal to three percent of the payroll expense paid by electing employers
  to covered employees during  the  calendar  quarter.  For  two  thousand
  twenty-one and thereafter, the tax shall be equal to five percent of the
  payroll  expense  paid by electing employers to covered employees during
  the calendar quarter. An electing employer shall only be subject to  the
  tax  imposed  under  this  article  on  the  payroll expense paid to any
  covered employee during the calendar year in excess  of  forty  thousand
  dollars.
2023 New York Laws › TAX - Tax › Article 24 - Employer Compensation Expense Program › 854 - Payment of Tax.

§ 854. Payment of tax. Employers with payroll expense. The tax imposed
  on the payroll expense of electing employers under section eight hundred
  fifty-two  of  this  article  must be paid at the same time the electing
  employer is  required  to  remit  payments  under  section  six  hundred
  seventy-four  of this chapter; provided however, that electing employers
  subject to the provisions in section nine of this chapter must  pay  the
  tax  on  the  payroll  expense  at  the same time as the withholding tax
  remitted  under  the  electronic  payment  reporting  system   and   the
  electronic  funds  transfer  system  authorized  by section nine of this
  chapter.
2023 New York Laws › TAX - Tax › Article 24 - Employer Compensation Expense Program › 856 - Deposit and Disposition of Revenue.

§  856.  Deposit  and  disposition  of  revenue.  All taxes, interest,
  penalties, and fees collected or received by the commissioner under this
  article shall be deposited and disposed of pursuant to the provisions of
  section one hundred seventy-one-a of this chapter.