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 […]
681 – Notice of Deficiency.
§ 681. Notice of deficiency.–(a) General.–If upon examination of a taxpayer’s return under this article the tax commission determines that there is a deficiency of income tax, it may mail a notice of deficiency to the taxpayer. If a taxpayer fails to file an income tax return required under this article, the tax commission is […]
659 – Report of Federal Changes, Corrections or Disallowances.
§ 659. Report of federal changes, corrections or disallowances. If the amount of a taxpayer’s federal taxable income, total taxable amount or ordinary income portion of a lump sum distribution or includible gain of a trust reported on his federal income tax return for any taxable year, or the amount of a taxpayer’s earned income […]
660 – Election by Shareholders of S Corporations.
§ 660. Election by shareholders of S corporations. (a) Election. If a corporation is an eligible S corporation, the shareholders of the corporation may elect in the manner set forth in subsection (b) of this section to take into account, to the extent provided for in this article (or in article thirteen of this chapter, […]
661 – Change of Election.
§ 661. Change of election. Any election expressly authorized by this article may be changed on such terms and conditions as the tax commission may prescribe by regulation.
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 […]
663 – Estimated Tax on Sale or Transfer of Real Property by Nonresident.
§ 663. Estimated tax on sale or transfer of real property by nonresident. (a) Upon the sale of real property within the state by a nonresident taxpayer, the nonresident shall estimate the personal income tax liability on the gain, if any, from such sale or transfer. In addition, upon the sale, conveyance or other disposition […]
671 – Requirement of Withholding Tax From Wages.
§ 671. Requirement of withholding tax from wages. (a) General. (1) Every employer maintaining an office or transacting business within this state and making payment of any wages taxable under this article shall deduct and withhold from such wages for each payroll period a tax computed in such manner as to result, so far as […]
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 […]
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 […]