reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District › 1289 - Cooperation by City.

§ 1289. Cooperation by city. The city and the TLC shall cooperate with
  and  assist  the commissioner to effect the purposes of this article and
  the commissioner's responsibilities under this article. Such cooperation
  shall include the city or TLC obtaining, furnishing, and timely updating
  current,  complete  and  accurate  names,  addresses   and   all   other
  information  concerning every (1) taxicab owner, operator, and driver of
  taxicabs in the city, (2) agent and vehicle owner, and  (3)  HAIL  base,
  HAIL  vehicle owner, HAIL vehicle, and driver of a HAIL vehicle, and the
  trip records and other records of any of them, in the city's  possession
  or  in the possession of any of its agencies, instrumentalities, agents,
  contractors, or any other person the TLC has authorized or  required  to
  obtain  or  possess such records or information, together with any other
  information the commissioner requests, all in a  format  prescribed  by,
  and  without  cost  to, the commissioner. The TLC shall also furnish, or
  cause to be furnished, in a format prescribed by the  commissioner,  any
  records  or  information  in  the  possession  of  the TLC, any agent or
  contractor of the city or the TLC, or  any  other  person  the  TLC  has
  authorized or required to obtain or possess such records or information,
  concerning  the  persons  liable  for  the  tax imposed by this article,
  including, among other things, detailed trip  record  information.  Such
  cooperation shall also include the TLC assigning identifying numbers and
  other  identifying  indicia  to  HAIL  bases,  HAIL vehicle owners, HAIL
  vehicles, and drivers of HAIL vehicles in a  format  prescribed  by  the
  commissioner,  so  as  to  facilitate  filing  returns,  paying tax, and
  performing other tasks required to administer the tax  imposed  by  this
  article.
2023 New York Laws › TAX - Tax › Article 29-A - Tax on Medallion Taxicab Trips in the Metropolitan Commuter Transportation District › 1290 - Practice and Procedure.

§ 1290. Practice and procedure. The provisions of article twenty-seven
  of  this  chapter  shall apply with respect to the administration of and
  procedure with respect to the tax imposed by this article  in  the  same
  manner  and  with  the  same force and effect as if the language of such
  article twenty-seven had been incorporated in full into this article and
  had expressly referred to the tax under  this  article,  except  to  the
  extent  that  any such provision is either inconsistent with a provision
  of this article or is not relevant to this article.
2023 New York Laws › TAX - Tax › Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips › 1291 - Definitions.

§  1291.  Definitions.  (a) "Person" means an individual, partnership,
limited liability company, society, association,  joint  stock  company,
corporation,  estate,  receiver, trustee, assignee, referee or any other
person  acting  in  a  fiduciary  or  representative  capacity,  whether
appointed  by  a  court or otherwise, any combination of individuals and
any other form of unincorporated enterprise owned or conducted by two or
more persons.
(b) "City"  means  a  city  of  a  million  or  more  located  in  the
metropolitan  commuter  transportation  district  established by section
twelve hundred sixty-two of the public authorities law.
(c) "Transportation network company" or  "TNC"  shall  have  the  same
meaning  as  the  term is defined in article forty-four-B of the vehicle
and traffic law.
(d) "TNC prearranged trip" shall have the same meaning as the term  is
defined in article forty-four-B of the vehicle and traffic law.
(e) "TNC driver" shall have the same meaning as the term is defined in
article forty-four-B of the vehicle and traffic law.
(f)  "TNC  vehicle" shall have the same meaning as the term is defined
in article forty-four-B of the vehicle and traffic law.
(g) "Gross trip fare" means the sum of the base fare charge,  distance
charge  and  time  charge  for  a  complete  TNC prearranged trip at the
applicable rate charged by the TNC at the time such trip is arranged.
2023 New York Laws › TAX - Tax › Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips › 1292 - Imposition.

§  1292.  Imposition.  There  is  hereby  imposed on every TNC a state
  assessment fee of 4% of the gross trip fare  of  every  TNC  prearranged
  trip  provided by such TNC that originates anywhere in the state outside
  the city and terminates anywhere in this state.
2023 New York Laws › TAX - Tax › Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips › 1293 - Presumption.

§  1293.  Presumption. For the purpose of the proper administration of
  this article and to prevent evasion of the state assessment fee  imposed
  by  this  article,  it shall be presumed that every TNC prearranged trip
  that originates anywhere in the state outside the city is subject to the
  state assessment fee. This presumption shall prevail until the  contrary
  is proven by the person liable for the fee.
2023 New York Laws › TAX - Tax › Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips › 1294 - Returns and Payment of State Assessment Fee.

§  1294. Returns and payment of state assessment fee. (a) Every person
liable for the state assessment fee imposed by this article shall file a
return on a calendar-quarterly basis with the commissioner. Each  return
shall  show  the  number  of TNC prearranged trips, the total gross trip
fares and the amount of fees due thereon in the quarter  for  which  the
return   is   filed,   together  with  such  other  information  as  the
commissioner may require. The returns required by this section shall  be
filed  within  thirty days after the end of the quarterly period covered
thereby. If the commissioner deems it necessary in order to  ensure  the
payment  of  the  state  assessment  fee  imposed  by  this article, the
commissioner may require returns to be made  for  shorter  periods  than
prescribed  by  the  foregoing provisions of this section, and upon such
dates as the commissioner may specify. The  form  of  returns  shall  be
prescribed by the commissioner and shall contain such information as the
commissioner  may  deem  necessary for the proper administration of this
article. The commissioner may require amended returns to be filed within
thirty days after notice and to contain the information specified in the
notice.  The  commissioner  may  require  that  the  returns  be   filed
electronically.
(b)  Every  person required to file a return under this article shall,
at the time of filing such return, pay to the commissioner the total  of
all state assessment fees on the correct number of trips subject to such
fee  under  this  article. The amount so payable to the commissioner for
the period for which a return is required to be filed shall be  due  and
payable  to the commissioner on the date specified for the filing of the
return for such period, without regard to whether a return is  filed  or
whether  the  return that is filed correctly shows the correct number of
trips, gross trip fares or amount of fees due thereon. The  commissioner
may require that the fee be paid electronically.
2023 New York Laws › TAX - Tax › Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips › 1295 - Records to Be Kept.

§  1295.  Records  to  be  kept.  Every  person  liable  for the state
assessment fee imposed by this article shall keep:
(a) records of  every  TNC  prearranged  trip  subject  to  the  state
assessment  fee  under this article, and of all amounts paid, charged or
due thereon, in such form as the commissioner may require;
(b) true and complete copies,  including  electronic  copies,  of  any
records  required  to  be  kept  by a state agency that is authorized to
permit or regulate a TNC; and
(c) such other records and information as the commissioner may require
to perform his or her duties under this article.
2023 New York Laws › TAX - Tax › Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips › 1297 - Practice and Procedure.

§ 1297. Practice and procedure. The provisions of article twenty-seven
  of  this  chapter  shall apply with respect to the administration of and
  procedure with respect to the  state  assessment  fee  imposed  by  this
  article  in the same manner and with the same force and effect as if the
  language of such article twenty-seven had been incorporated in full into
  this article and had expressly referred  to  the  state  assessment  fee
  under  this  article,  except  to  the extent that any such provision is
  either inconsistent with a provision of this article or is not  relevant
  to this article.
2023 New York Laws › TAX - Tax › Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips › 1298 - Deposit and Disposition of Revenue.

§  1298. Deposit and disposition of revenue. All taxes, fees, 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.
2023 New York Laws › TAX - Tax › Article 29-C - Congestion Surcharge › 1299 - Definitions.

§  1299.  Definitions.  (a) "Person" means an individual, partnership,
limited liability company, society, association,  joint  stock  company,
corporation,  estate,  receiver, trustee, assignee, referee or any other
person  acting  in  a  fiduciary  or  representative  capacity,  whether
appointed  by  a  court or otherwise, any combination of individuals and
any other form of unincorporated enterprise owned or conducted by two or
more persons.
(b) "Motor vehicle" shall have the same meaning as the term is defined
in section one hundred twenty-five of the vehicle and traffic law.
(c) "For-hire vehicle" means a motor vehicle, other than an  ambulance
as defined by section one hundred-b of the vehicle and traffic law and a
bus  as  defined  in paragraph thirty-four of subdivision (b) of section
eleven hundred one of this chapter, carrying passengers for hire.
(d) "Pool vehicle" means a for-hire vehicle that is available for  the
shared  provision of transportation by two or more passengers (or groups
of passengers) that separately request transportation and (i)  are  each
charged  the same predetermined amount per ride, or (ii) are each billed
independently for a ride in an  amount  that  is  proportionate  to  the
transportation they receive.
(e)  "For-hire transportation trip" means transportation provided in a
for-hire vehicle that is not a pool vehicle, regardless of the number of
stops, for which a charge is made, but shall not include  transportation
provided  by,  or  pursuant  to a contract with, school districts, or in
connection with funerals.
(f) "Congestion zone" means the geographic area of  the  city  of  New
York, in the borough of Manhattan, south of and excluding 96th street.
(g)  "Regulatory  agency" means any entity in the state that regulates
any person or motor  vehicle  involved  in  the  provision  of  for-hire
transportation  trips,  including  the  owners,  agents  and  drivers of
for-hire vehicles.
2023 New York Laws › TAX - Tax › Article 29-C - Congestion Surcharge › 1299-A - Imposition of Tax.

§  1299-A.  Imposition  of  tax.  (a)  In addition to any other tax or
assessment imposed by  this  chapter  or  other  law,  there  is  hereby
imposed,  beginning on January first, two thousand nineteen, a surcharge
on for-hire transportation trips of two dollars and  seventy-five  cents
for  each  such  trip  that  originates and terminates in the congestion
zone, for each such trip that  originates  anywhere  in  the  state  and
terminates   within  the  congestion  zone,  for  each  such  trip  that
originates in the congestion zone and terminates anywhere in this state,
and for each such trip that originates anywhere  in  the  state,  enters
into  the  congestion  zone while in transit, and terminates anywhere in
the state. For purposes of this subsection,  a  for-hire  transportation
trip  shall  be  deemed  to  originate  in  the congestion zone when any
requesting passenger is picked up there (or if the billing for the ride,
or any portion thereof, is commenced there), and is deemed to  terminate
in  the  congestion  zone  when  any requesting passenger is dropped off
there. Provided however, if the for-hire transportation trip is provided
by a for-hire vehicle that is also subject to article  twenty-nine-A  of
this  chapter,  excluding a HAIL vehicle as defined by such article, the
rate of surcharge under this subsection shall be two dollars  and  fifty
cents for each trip.
(b) In addition to any other tax or assessment imposed by this chapter
or  other  law, beginning on January first, two thousand nineteen, there
is  hereby  imposed  on  transportation  provided  by  pool  vehicles  a
surcharge  of  seventy-five  cents  for each person that both enters and
exits the pool vehicle in the state, and who is picked  up  in,  dropped
off in, or travels through the congestion zone.
(c)  Notwithstanding  the  foregoing,  the  surcharge  imposed by this
article shall not apply to transportation services that are administered
by or on behalf of the metropolitan transportation authority,  including
paratransit services.
(d)  Receipts subject to tax under paragraph ten of subdivision (c) of
section eleven hundred five of this chapter, as well as the  gross  trip
fare of every TNC prearranged trip as those terms are defined by section
twelve  hundred  ninety-one  of this chapter, shall be deemed to exclude
any surcharge imposed by this article.
2023 New York Laws › TAX - Tax › Article 29-C - Congestion Surcharge › 1299-D - Returns and Payment of Surcharge.

§  1299-D.  Returns  and payment of surcharge. (a) Every person liable
for the surcharge imposed by this article shall file a return  with  the
commissioner  on  a  monthly basis. Each return shall show the number of
for-hire transportation trips, or the number of pool vehicle passengers,
subject to the surcharge imposed by this article in the month for  which
the   return  is  filed,  along  with  such  other  information  as  the
commissioner may require. The returns required by this section shall  be
filed  within twenty days after the end of the month covered thereby. If
the commissioner deems  it  necessary  to  ensure  the  payment  of  the
surcharge  imposed  by this article, he or she may require returns to be
made for shorter periods than prescribed by the foregoing provisions  of
this  section,  and  upon  such  dates  as may be specified. The form of
returns shall be prescribed by the commissioner and shall  contain  such
information  as  the  commissioner  may  deem  necessary  for the proper
administration of  this  article.  The  commissioner  may  require  that
returns be filed electronically.
(b)  Every  person  liable  for  the surcharge imposed by this article
shall, at the time of filing such return, pay to  the  commissioner  the
total amount of all surcharges due under this article. Such amount shall
be  due  and  payable on the date specified for the filing of the return
for such period, without regard to whether a return is filed, or whether
the return that is filed correctly shows the correct number of  for-hire
trips  are  subject  the  surcharge, or the correct surcharge amount due
thereon. The  commissioner  may  require  that  the  surcharge  be  paid
electronically.
(c)  In  addition  to any other penalty or interest provided for under
this article or other law, and unless it is shown that such  failure  is
due  to  reasonable  cause  and  not  due to willful neglect, any person
liable for the surcharge imposed by this article that fails to pay  such
surcharge  when  due shall be liable for a penalty in an amount equal to
two hundred percent of the total surcharge amount that is due.
2023 New York Laws › TAX - Tax › Article 29-C - Congestion Surcharge › 1299-E - Records to Be Kept.

§  1299-E.  Records  to be kept. Every person liable for the surcharge
imposed by this article shall keep, and shall make available for  review
upon demand by the commissioner:
(1)  records  of  every  trip  provided or arranged by such person, or
provided through the use of a for-hire vehicle owned or leased  by  such
person, including all amounts paid, charged or due thereon, in such form
as the commissioner may require;
(2) true and complete copies of any records required to be kept by any
applicable regulatory department or agency; and
(3) such other records and information as the commissioner may require
to perform his or her duties under this article.
2023 New York Laws › TAX - Tax › Article 29-C - Congestion Surcharge › 1299-G - Practice and Procedure.

§   1299-G.   Practice   and  procedure.  The  provisions  of  article
  twenty-seven  of  this  chapter  shall  apply  with   respect   to   the
  administration of and procedure with respect to the surcharge imposed by
  this article in the same manner and with the same force and effect as if
  the  language of such article twenty-seven had been incorporated in full
  into this article and had expressly referred to the surcharge imposed by
  this article, except to the extent that any  such  provision  is  either
  inconsistent with a provision of this article or is not relevant to this
  article.
2023 New York Laws › TAX - Tax › Article 29-C - Congestion Surcharge › 1299-I - Cooperation by Regulatory Agencies.

§  1299-I. Cooperation by regulatory agencies. All regulatory agencies
  shall cooperate with and  assist  the  commissioner  to  effectuate  the
  purposes   of  this  article  and  the  commissioner's  responsibilities
  hereunder. Such cooperation shall  include  obtaining,  furnishing,  and
  timely  updating current, complete and accurate names, addresses and all
  other  information  concerning:  (1)  every  for-hire   vehicle   owner,
  operator,  and driver of for-hire vehicles licensed or permitted by such
  licensing agency; (2) every agent of such person, if any;  and  (3)  any
  other  person  or entity that is licensed or permitted by such licensing
  agency.  Such  cooperation  shall  also  include   furnishing   to   the
  commissioner  all written, computerized, automated or electronic records
  in the regulatory agency's possession, or in the possession  of  any  of
  its   agents,   instrumentalities,  contractors,  or  any  other  person
  authorized or required to obtain or possess such records or information,
  that account for any transportation and operation for hire provided by a
  licensed or permitted  person  or  entity.  Such  information  shall  be
  provided to the commissioner without cost, and in a format prescribed by
  the commissioner.
2023 New York Laws › TAX - Tax › Article 30 - City Personal Income Tax › 1302 - Persons Subject to Tax.

§  1302.  Persons  subject  to  tax.  (a)  Imposition of tax. The city
personal income tax (other than the city separate tax  on  the  ordinary
income  portion  of  lump  sum  distributions)  imposed  pursuant to the
authority of this article shall be imposed for each taxable year on  the
city taxable income of every city resident individual, estate and trust.
A  taxpayer's taxable year for purposes of a tax imposed pursuant to the
authority of this article shall be the same as his  taxable  year  under
article twenty-two of this chapter.
(b)  Partners  and  partnerships.  A  partnership as such shall not be
subject to a tax imposed pursuant to  the  authority  of  this  article.
Persons  carrying  on  business as partners shall be liable for such tax
only in their  separate  or  individual  capacities.  As  used  in  this
article,  the  term  "partnership"  shall  include,  unless  a different
meaning is clearly required, a subchapter K limited  liability  company.
The  term  "subchapter K limited liability company" shall mean a limited
liability company classified as a partnership  for  federal  income  tax
purposes.  The term "limited liability company" means a domestic limited
liability company or a foreign limited liability company, as defined  in
section  one hundred two of the limited liability company law, a limited
liability investment company formed pursuant  to  section  five  hundred
seven  of  the  banking law, or a limited liability trust company formed
pursuant to section one hundred two-a of the banking law.
(c) Associations taxable as corporations.  An  association,  trust  or
other  unincorporated organization which is taxable as a corporation for
federal income tax purposes shall  not  be  subject  to  a  tax  imposed
pursuant to the authority of this article.
(d)  Exempt  trusts and organizations. A trust or other unincorporated
organization which by reason of its  purposes  is  exempt  from  federal
income  tax  shall  be  exempt  from  any  tax  imposed  pursuant to the
authority of this article (regardless  of  whether  subject  to  federal
income tax on unrelated business taxable income).
2023 New York Laws › TAX - Tax › Article 30 - City Personal Income Tax › 1303 - City Taxable Income.

§ 1303. City  taxable  income.  The  city  taxable  income  of  a city
  resident individual shall mean and be the same as his or  her  New  York
  taxable income as defined in section six hundred eleven of this chapter,
  except that it shall include (i) the amount contributed to any or all of
  the  following accounts within the charitable gifts trust fund set forth
  in section ninety-two-gg of the state finance law,  to  the  extent  the
  amount  is  claimed  as  an  itemized  deduction pursuant to section six
  hundred  fifteen  of  this  chapter:  the  health   charitable   account
  established   by   paragraph   (a)   of   subdivision  four  of  section
  ninety-two-gg of the state finance law, or the elementary and  secondary
  education  charitable  account established by paragraph b of subdivision
  four of section ninety-two-gg of the state finance law. The city taxable
  income of a city resident estate or trust shall mean and be the same  as
  its  New  York taxable income as defined in section six hundred eighteen
  of this chapter.
2023 New York Laws › TAX - Tax › Article 30 - City Personal Income Tax › 1304-B - Additional Tax.

§  1304-B.  Additional  tax.  (a)  (1)  In addition to any other taxes
authorized by this article, any  city  imposing  such  taxes  is  hereby
authorized  and  empowered to adopt and amend local laws imposing in any
such city for each taxable year beginning after nineteen hundred  ninety
but  before  two  thousand  twenty-seven,  an additional tax on the city
taxable income of every city resident individual, estate and  trust,  to
be  calculated  for  each  taxable year as follows: (i) for each taxable
year beginning after nineteen hundred ninety but before nineteen hundred
ninety-nine, at the rate of fourteen percent of the sum of the taxes for
each such taxable year determined pursuant to section  thirteen  hundred
four  and  section thirteen hundred four-A of this article; and (ii) for
each taxable year beginning after nineteen hundred ninety-eight, at  the
rate  of  fourteen  percent  of the tax for such taxable year determined
pursuant to such section thirteen hundred four.
(2) Notwithstanding paragraph one of this subsection, for each taxable
year  beginning  after  nineteen  hundred  ninety-nine  but  before  two
thousand  twenty-seven,  any  city  imposing  such additional tax may by
local law impose such tax at a rate that is less than  fourteen  percent
and  may impose such tax at more than one rate depending upon the filing
status and city taxable income of such city resident individual,  estate
or trust.
(3)  A  local law enacted pursuant to paragraph two of this subsection
shall be applicable with respect to any taxable year only if it has been
enacted on or before July thirty-first of such year. A certified copy of
such local law shall be mailed by registered mail to the  department  at
its  office in Albany within fifteen days of its enactment. However, the
department may allow additional time  for  such  certified  copy  to  be
mailed  if  it  deems such action to be consistent with its duties under
this article.
(b) The additional tax imposed  pursuant  to  the  authority  of  this
section   shall  be  administered,  collected  and  distributed  by  the
commissioner of taxation and finance in the same  manner  as  the  other
taxes  imposed pursuant to the authority of this article, and all of the
provisions of this article, including section thirteen  hundred  ten  of
this  article,  shall  apply  to  the  additional tax authorized by this
section.
2023 New York Laws › TAX - Tax › Article 30 - City Personal Income Tax › 1309 - Requirement of Withholding Tax From Wages.

§  1309.  Requirement  of  withholding  tax  from wages. A tax imposed
  pursuant to the authority of this article shall  provide  that  the  tax
  shall  be  withheld  from the wages of city residents in the same manner
  and subject to the same requirements, to the greatest  extent  possible,
  as  provided  in  sections  six  hundred seventy-one through six hundred
  seventy-eight of this chapter except that the  term  "aggregate  amount"
  contained  in paragraphs one, two and three of subsection (a) of section
  six hundred seventy-four of this chapter shall mean the aggregate of the
  aggregate amounts of New York state personal income tax,  city  personal
  income tax on residents and city earnings tax on nonresidents authorized
  pursuant  to  article  two-E  of  the  general  city  law required to be
  deducted and withheld and provided, however, that the provisions of such
  paragraphs shall not be applicable to employer's returns required to  be
  filed  with respect to taxes required to be deducted and withheld during
  the calendar year nineteen hundred seventy-six, but such  returns  shall
  be  required  to be filed with the state tax commission at the times and
  in the manner provided for in  subdivision  (a)  of  section  fifty-four
  contained  in  section  twenty-five-a of the general city law except the
  term "administrator" in such subdivision shall be  read  as  "state  tax
  commission."
2023 New York Laws › TAX - Tax › Article 30 - City Personal Income Tax › 1311 - Enforcement With Other Taxes.

§  1311.  Enforcement with other taxes. (a) If there is assessed a tax
under a city income tax  imposed  pursuant  to  the  authority  of  this
article  and  there  is  also  assessed  a tax or taxes against the same
taxpayer pursuant to  article  twenty-two  or  articles  twenty-two  and
twenty-three  of  this  chapter or under a local law enacted pursuant to
the authority of article two-E of the general city law 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, interest and additions to tax.
(b) If the state  tax  commission  takes  action  under  such  article
twenty-two  or articles twenty-two and twenty-three or under a local law
enacted pursuant to the authority of article two-E of the  general  city
law  with  respect to the enforcement and collection of the tax or taxes
assessed under such articles the state tax  commission  shall,  wherever
possible,  accompany  such  action  with  a similar action under similar
enforcement and collection provisions of such city income tax.
(c) 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  or  articles twenty-two and twenty-three of this chapter and
such city income tax.
(d) Whenever the state tax commission takes any action with respect to
a  deficiency  of  income  tax  under  article  twenty-two  or  articles
twenty-two and twenty-three of this chapter or under a local law enacted
pursuant  to  the  authority  of  article two-E of the general city law,
other than the action set forth in subdivision (a) of this  section,  it
may  in its discretion accompany such action with a similar action under
such city income tax.
2023 New York Laws › TAX - Tax › Article 30-A - City Income Tax Surcharge › 1322 - Persons Subject to the City Income Tax Surcharge.

§ 1322. Persons subject to the city income tax surcharge. (a) General.
The  city income tax surcharge imposed pursuant to the authority of this
article shall be imposed for each taxable year on  every  city  resident
individual,  estate and trust. A taxpayer's taxable year for purposes of
a city income tax surcharge imposed pursuant to the  authority  of  this
article  shall  be the same as his taxable year under article twenty-two
of this chapter.
(b) Partners and partnerships. A partnership  as  such  shall  not  be
subject to a city income tax surcharge imposed pursuant to the authority
of  this  article.  Persons  carrying  on  business as partners shall be
liable for such city income tax surcharge  only  in  their  separate  or
individual  capacities.  As used in this article, the term "partnership"
shall include,  unless  a  different  meaning  is  clearly  required,  a
subchapter  K  limited liability company. The term "subchapter K limited
liability company" shall mean a limited liability company classified  as
a  partnership  for  federal  income  tax  purposes.  The  term "limited
liability company" means a  domestic  limited  liability  company  or  a
foreign limited liability company, as defined in section one hundred two
of  the  limited  liability  company law, a limited liability investment
company formed pursuant to section five hundred  seven  of  the  banking
law, or a limited liability trust company formed pursuant to section one
hundred two-a of the banking law.
(c)  Associations  taxable  as  corporations. An association, trust or
other unincorporated organization which is taxable as a corporation  for
federal  income  tax  purposes shall not be subject to a city income tax
surcharge imposed pursuant to the authority of this article.
(d) Exempt trusts and organizations. A trust or  other  unincorporated
organization  which  by  reason  of its purposes or activities is exempt
from federal income tax  shall  be  exempt  from  any  city  income  tax
surcharge  imposed pursuant to the authority of this article (regardless
of whether subject to federal income tax on unrelated  business  taxable
income).
2023 New York Laws › TAX - Tax › Article 30-A - City Income Tax Surcharge › 1323 - Net State Tax.

§  1323.  Net  state  tax.  The  net  state  tax  of  a  city resident
  individual, estate or trust shall mean the  sum  of  all  of  the  taxes
  imposed  on such individual, estate or trust under article twenty-two of
  this chapter for the taxable year less  the  applicable  credits  (other
  than  the credit for tax withheld) allowed to such individual, estate or
  trust under such article for the taxable year.
2023 New York Laws › TAX - Tax › Article 30-A - City Income Tax Surcharge › 1327 - Change of Resident Status During Year.

§  1327.  Change  of  resident  status during year. (a) General. If an
individual changes his status during his taxable year from city resident
to city nonresident, or from city nonresident to city resident, he shall
file one return as a city resident for the portion of  the  year  during
which  he  is a city resident, and a return under a local law authorized
by article thirty-B of this chapter for the portion of the  year  during
which  he is a city nonresident, subject to such exceptions as the state
tax commission may prescribe by regulation.
(b) Trusts. If the status of a trust changes during its  taxable  year
from city resident to city nonresident, or from city nonresident to city
resident,  the  fiduciary shall file one return as a city resident trust
for the portion of the year during which the trust is  a  city  resident
trust,  and a return under a local law authorized by article thirty-B of
this chapter for the portion of the year during which  the  trust  is  a
city  nonresident  trust,  subject  to  such exceptions as the state tax
commission may prescribe by regulations.
(c) Computation of net state tax. When an individual or trust  changes
resident  status during the taxable year, the net state tax shall be the
net state tax determined as if such individual or  trust  were  a  state
resident  for  the  entire  taxable  year,  multiplied by a fraction the
numerator of which is such individual's or  trust's  New  York  adjusted
gross  income  for  the  period of residence, computed as if the taxable
year for federal tax purposes were limited to the period  of  residence,
and  the  denominator  of which is such individual's or trust's New York
adjusted gross income for the entire taxable year. For purposes  of  the
preceding  sentence,  New  York  adjusted  gross  income  means New York
adjusted gross  income  determined  under  article  twenty-two  of  this
chapter.
2023 New York Laws › TAX - Tax › Article 30-A - City Income Tax Surcharge › 1329 - Requirement of Withholding Tax From Wages.

§  1329. Requirement of withholding tax from wages.  (a) A city income
tax surcharge imposed pursuant to the authority of  this  article  shall
provide that such tax shall be withheld from the wages of city residents
in the same manner and subject to the same requirements, to the greatest
extent possible, as provided in sections six hundred seventy-one through
six   hundred  seventy-eight  of  this  chapter  except  that  the  term
"aggregate amount"  contained  in  paragraphs  one,  two  and  three  of
subsection (a) of section six hundred seventy-four of this chapter shall
mean  the  aggregate of the aggregate amounts of New York state personal
income tax, city personal income tax on residents authorized pursuant to
article thirty of this chapter, city income tax surcharge  on  residents
authorized  pursuant  to this article, city earnings tax on nonresidents
authorized pursuant to article two-E of the general city  law  and  city
earnings  tax on nonresidents authorized pursuant to article thirty-B of
this chapter required to be deducted and withheld.
(b) Withholding of tax on wages shall commence (i) in the  case  of  a
local  law  enacted in accordance with the requirements of paragraph (i)
of subsection  (c)  of  section  thirteen  hundred  twenty-one  of  this
article, not later than January first, nineteen hundred eighty-five, and
(ii)  in  the  case  of  a  local  law  enacted  in  accordance with the
requirements of paragraph (ii) of such subsection, not  later  than  the
effective  date  of  such  local  law  or  ninety days after the date of
enactment of such local law, whichever is later.
2023 New York Laws › TAX - Tax › Article 30-A - City Income Tax Surcharge › 1330 - Credit for Tax Withheld.

§  1330.  Credit  for  tax  withheld.  The  city  income tax surcharge
  withheld shall not reduce net state tax for purposes  of  computing  the
  city  income  tax surcharge, but any amount of tax actually deducted and
  withheld under the authority of this article in any calendar year  shall
  be deemed to have been paid to the state tax commission on behalf of the
  person from whom withheld, and such person shall be credited with having
  paid  the  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 state tax commission.
2023 New York Laws › TAX - Tax › Article 30-A - City Income Tax Surcharge › 1331 - Enforcement With Other Taxes.

§  1331.  Enforcement with other taxes. (a) Joint assessment. If there
is assessed a tax under a city income tax surcharge imposed pursuant  to
the  authority  of 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 or
thirty-B  of  this  chapter or article two-E of the general city law 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, interest and additions to tax.
(b)  Joint action. If the state tax commission takes action under such
article twenty-two  or  under  a  local  law  enacted  pursuant  to  the
authority of article thirty or thirty-B of this chapter or article two-E
of  the  general city law with respect to the enforcement and collection
of the  tax  or  taxes  assessed  under  such  articles  the  state  tax
commission  shall,  wherever  possible,  accompany  such  action  with a
similar action under similar enforcement and  collection  provisions  of
such city income tax surcharge.
(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
or thirty-B of this chapter or article two-E of the general city law and
such city income tax surcharge.
(d)  Joint  deficiency action. Whenever the state tax commission 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 or thirty-B of this chapter or article two-E
of the general city law, other than the action set forth  in  subsection
(a) of this section, it may in its discretion accompany such action with
a similar action under such city income tax surcharge.
2023 New York Laws › TAX - Tax › Article 30-B - City Earnings Tax on Nonresidents › 1341 - Withholding Requirement.

§  1341.  Withholding  requirement.  Withholding of tax on wages shall
  commence (i) in the case of a local law enacted in accordance  with  the
  requirements  of  paragraph  (i)  of  subsection (b) of section thirteen
  hundred forty of this article, not later than  January  first,  nineteen
  hundred  eighty-five,  and  (ii)  in  the case of a local law enacted in
  accordance with the requirements of paragraph (ii) of  such  subsection,
  not later than the effective date of such local law or ninety days after
  the date of enactment of such local law, whichever is later.
2023 New York Laws › TAX - Tax › Article 30-B - City Earnings Tax on Nonresidents › 1342 - Administrative Provisions.

§  1342.  Administrative  provisions.  (a) The provisions contained in
sections six hundred fifty-three, six hundred fifty-eight,  six  hundred
sixty-two and thirteen hundred thirty-one of this chapter, including the
provisions   of   judicial   review   by   a  proceeding  under  article
seventy-eight of the civil practice law and rules, shall  be  applicable
with  the  same  force  and  effect  as  if  those  provisions  had been
incorporated in full in this section and had expressly referred  to  any
tax  imposed  pursuant  to  the  authority  of this article except where
inconsistent with the provisions of this article.
(b) For the tax year in which such local law is enacted,  no  addition
to  the  tax shall be imposed, pursuant to subsection (c) of section six
hundred eighty-five of  this  chapter,  through  the  operation  of  the
provisions  of  this  section  for  the  portion  of the underpayment of
estimated tax as the result of a local law enacted pursuant to paragraph
(iii) of subsection (b)  of  section  thirteen  hundred  forty  of  this
article.
2023 New York Laws › TAX - Tax › Article 30-B - City Earnings Tax on Nonresidents › 1343 - Deposit and Disposition of Revenues.

§  1343.  Deposit and disposition of revenues. Revenues resulting from
  the imposition of the tax authorized by this article shall be  deposited
  and  disposed  of  in  the  same  manner  as revenues resulting from the
  imposition of the tax authorized by article thirty-A of this chapter.
2023 New York Laws › TAX - Tax › Article 31 - Real Estate Transfer Tax › 1402-A - Additional Tax.

§  1402-a.  Additional  tax.  (a)  In  addition  to the tax imposed by
section fourteen hundred two of this article, a tax is hereby imposed on
each conveyance of residential real property or  interest  therein  when
the  consideration  for  the entire conveyance is one million dollars or
more.  For purposes of this section,  residential  real  property  shall
include  any  premises  that  is or may be used in whole or in part as a
personal residence, and shall include a one, two, or three-family house,
an individual condominium unit, or a  cooperative  apartment  unit.  The
rate  of  such  tax  shall  be  one percent of the consideration or part
thereof attributable to the residential real property. Such tax shall be
paid at the same time and in the same  manner  as  the  tax  imposed  by
section fourteen hundred two of this article.
(b)  Notwithstanding  the  provisions  of  subdivision  (a) of section
fourteen hundred four of this article, the  additional  tax  imposed  by
this  section shall be paid by the grantee. If the grantee has failed to
pay the tax imposed by this article at  the  time  required  by  section
fourteen  hundred  ten  of this article or if the grantee is exempt from
such tax, the grantor shall have the duty to  pay  the  tax.  Where  the
grantor  has  the  duty to pay the tax because the grantee has failed to
pay, such tax shall be the joint and several liability  of  the  grantor
and the grantee.
(c)  Except  as otherwise provided in this section, all the provisions
of this  article  relating  to  or  applicable  to  the  administration,
collection, determination and distribution of the tax imposed by section
fourteen  hundred  two  of  this  article shall apply to the tax imposed
under the authority of this section with such modifications  as  may  be
necessary  to  adapt  such  language  to  the  tax  so  authorized. Such
provisions shall apply with the  same  force  and  effect  as  if  those
provisions  had been set forth in this section except to the extent that
any provision is either inconsistent with a provision of this section or
not relevant to the tax authorized by this section.
2023 New York Laws › TAX - Tax › Article 31 - Real Estate Transfer Tax › 1404 - Liability for Tax.

§  1404.  Liability  for tax. (a) The real estate transfer tax imposed
pursuant to section fourteen hundred two of this article shall  be  paid
by  the  grantor  and  such  tax  shall  not  be  payable,  directly  or
indirectly, by the grantee except as  provided  in  a  contract  between
grantor  and  grantee  or  as otherwise provided in this section. If the
grantor has failed to pay the tax imposed by this article  at  the  time
required  by  section  fourteen  hundred  ten  of this article or if the
grantor is exempt from such tax, the grantee shall have the duty to  pay
the  tax.  Where  the  grantee  has  the duty to pay the tax because the
grantor has failed to pay, such tax  shall  be  the  joint  and  several
liability  of the grantor and the grantee; provided that in the event of
such failure, the grantee shall have  a  cause  of  action  against  the
grantor  for  recovery of payment of such tax, interest and penalties by
the grantee. In the case of a conveyance of residential real property as
defined in subdivision (a) of section fourteen  hundred  two-a  of  this
article,  if  the  tax  imposed  by  this article is paid by the grantee
pursuant to a contract between the grantor and the grantee,  the  amount
of  such  tax  shall  be  excluded from the calculation of consideration
subject to tax under this article.
(b) For the purpose of the proper administration of this  article  and
to  prevent evasion of the tax hereby imposed, it shall be presumed that
all conveyances are taxable. Where the consideration  includes  property
other  than  money,  it  shall be presumed that the consideration is the
fair market value of  the  real  property  or  interest  therein.  These
presumptions  shall prevail until the contrary is proven, and the burden
of proving the contrary shall be on the person liable for payment of the
tax.
2023 New York Laws › TAX - Tax › Article 31 - Real Estate Transfer Tax › 1405 - Exemptions.

§  1405. Exemptions. (a) The following shall be exempt from payment of
the real estate transfer tax:
1. The state of New York, or any of its  agencies,  instrumentalities,
political  subdivisions,  or  public  corporations  (including  a public
corporation created pursuant to agreement or compact with another  state
or the Dominion of Canada).
2.  The  United  Nations,  the United States of America and any of its
agencies and instrumentalities.
The exemption of  such  governmental  bodies  or  persons  shall  not,
however, relieve a grantee from them of liability for the tax.
(b) The tax shall not apply to the following conveyances:
1.  Conveyances  to  the United Nations, the United States of America,
the state of New York, or any of their  instrumentalities,  agencies  or
political  subdivisions  (or  any public corporation, including a public
corporation created pursuant to agreement or compact with another  state
or the Dominion of Canada);
2.  Conveyances  which  are  or  were  used  to secure a debt or other
obligation;
3.  Conveyances  which,  without  additional  consideration,  confirm,
correct, modify or supplement a prior conveyance;
4.  Conveyances  of  real property without consideration and otherwise
than in connection with a sale, including conveyances  conveying  realty
as bona fide gifts;
5. Conveyances given in connection with a tax sale;
6.  Conveyances  to  effectuate  a  mere change of identity or form of
ownership or  organization  where  there  is  no  change  in  beneficial
ownership,  other  than conveyances to a cooperative housing corporation
of the real property comprising the cooperative dwelling or dwellings;
7. Conveyances which consist of a deed of partition;
8. Conveyances given pursuant to the federal bankruptcy act;
9. Conveyances of real property which consist of the  execution  of  a
contract  to  sell  real  property  without the use or occupancy of such
property or the granting of an option to purchase real property  without
the use or occupancy of such property;
10.  Conveyances  of  an  option or contract to purchase real property
with the use or occupancy of such property where  the  consideration  is
less than two hundred thousand dollars and such property was used solely
by  the  grantor as his personal residence and consists of a one, two or
three-family house, an individual residential condominium  unit  or  the
sale  of  stock  in a cooperative housing corporation in connection with
the grant or transfer of a proprietary leasehold covering an  individual
residential cooperative unit.
11. Conveyances of real property located in tax-free NY areas approved
pursuant  to  article  twenty-one  of  the  economic  development law to
businesses located in such areas that are participating in the  START-UP
NY program pursuant to such article twenty-one.