§ 867. Definitions. For purposes of this article: (a) City pass-through entity tax. City pass-through entity tax means the total tax imposed by this article on an electing city partnership or an electing city resident S corporation. (b) City pass-through entity taxable income. City pass-through entity taxable income means: (1) In the case of an […]
§ 872. Filing of return and payment of tax. (a) General. On or before March fifteenth following the close of the taxable year, each electing city partnership and each electing city resident S corporation must file a return for the taxable year reporting the information required pursuant to this article. For each electing city partnership […]
§ 873. Procedural and administrative 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 […]
