(b) Any local law imposing the filing fee authorized by this section
shall provide that every partnership having any income derived from city
sources, determined in accordance with the applicable rules of section
six hundred thirty-one of this chapter as in the case of a state
nonresident individual (except that in making such determination any
references in such section to "New York source" or "New York sources"
shall be read as references to "New York city source" or "New York city
sources" and any references in such section to "this state" or "the
state" shall be read as references to "this city" or "the city"), shall
make a return for the taxable year setting forth all items of income,
gain, loss and deduction and such other pertinent information as the
commissioner may by regulations and instructions prescribe. Such return
shall be filed on or before the fifteenth day of the fourth month
following the close of each taxable year except that the due date for
the return of a partnership consisting entirely of nonresident
noncitizens shall be the date prescribed for the filing of its federal
partnership return for the taxable year. For purposes of this
subsection, "taxable year" means a year or a period which would be a
taxable year of the partnership if it were subject to the taxes imposed
under the authority of this article.
(c) Except as otherwise provided in this section, any filing fee
imposed pursuant to the authority of this section shall be administered
and collected by the commissioner in the same manner as the filing fee
imposed by paragraph three of subsection (c) of section six hundred
fifty-eight of this chapter, and shall be deposited and disposed of in
the same manner as taxes pursuant to the provisions of section thirteen
hundred thirteen of this article.
(d) Any local law imposing the filing fee authorized by this section
shall apply to taxable years beginning on or after the ninetieth day
after the effective date of this section.
Structure New York Laws
Article 30 - City Personal Income Tax
1301 - Authority to Impose Taxes.
1301-B - City Separate Tax on the Ordinary Income Portion of Lump Sum Distributions.
1302 - Persons Subject to Tax.
1305 - City Resident and City Nonresident Defined.
1306 - Returns and Liabilities.
1307 - Change of Resident Status.
1309 - Requirement of Withholding Tax From Wages.
1311 - Enforcement With Other Taxes.