New York Laws
Article 30-A - City Income Tax Surcharge
1322 - Persons Subject to the City Income Tax Surcharge.

(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).