674 – Employer’s Return and Payment of Withheld Taxes.
§ 674. Employer’s return and payment of withheld taxes. (a) General. Every employer required to deduct and withhold tax under this article shall file a withholding return and pay over to the tax commission or to a depositary designated by the tax commission, the taxes so required to be deducted and withheld, as hereafter prescribed. […]
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 […]
651 – Returns and Liabilities.
§ 651. Returns and liabilities. (a) General. On or before the fifteenth day of the fourth month following the close of the taxable year, an income tax return under this article shall be made and filed by or for: (1) every resident individual (A) required to file a federal income tax return for the taxable […]
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 […]
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 […]
654 – Relief From Joint and Several Liability on Joint Return.
§ 654. Relief from joint and several liability on joint return. (a) General. The provisions of section six thousand fifteen of the internal revenue code applicable to the liability of individuals who file joint income tax returns shall apply to the same extent as if such section of such code were contained in and made […]
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 […]
658 – Requirements Concerning Returns, Notices, Records and Statements.
§ 658. Requirements concerning returns, notices, records and statements. (a) General. The tax commission may prescribe regulations as to the keeping of records, the content and form of returns and statements, and the filing of copies of federal income tax returns and determinations. The tax commission may require any person, by regulation or notice served […]
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 […]
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 […]