(b) Partners and partnerships.-- A partnership as such shall not be
subject to tax under this local law. Persons carrying on business as
partners shall be liable for tax under this local law only in their
separate or individual capacities.
(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 tax under this local
law.
(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 tax under this local law
(regardless of whether subject to federal income tax on unrelated
business taxable income).
(e) Cross references.-- For definitions of city taxable income of:
(1) Resident individual, see section eleven.
(2) Resident estate or trust, see section eighteen.
Structure New York Laws
Article 2-D - City Personal Income Tax on Residents
25-A - Authorization to Impose Tax.
25-AP1-6 - City Personal Income Tax on Residents
25-A-2 - Persons Subject to Tax.
25-A-5 - Accounting Periods and Methods.
25-A-6 - Resident and Nonresident Defined.
25-A-11 - City Taxable Income of a Resident Individual.
25-A-12 - City Adjusted Gross Income of a Resident Individual.
25-A-13 - City Deduction of a Resident Individual.
25-A-14 - City Standard Deduction of a Resident Individual.
25-A-15 - City Itemized Deduction of a Resident Individual.
25-A-16 - City Personal Exemptions of a Resident Individual.
25-A-18 - City Taxable Income of a Resident Estate or Trust.
25-A-19 - Share of a Resident Estate, Trust or Beneficiary in City Fiduciary Adjustment.
25-A-20 - Credit to Trust Beneficiary Receiving Accumulation Distribution.
25-AP3 - Ruturns, Declarations and Payment of Tax
25-A-31 - Returns and Liabilities.
25-A-32 - Time and Place for Filing Returns and Paying Tax.
25-A-33 - Signing of Returns and Other Documents.
25-A-34 - Change of Residence Status During the Year.
25-A-35 - Declarations of Estimated Tax.
25-A-36 - Payments of Estimated Tax.
25-A-38 - Requirements Concerning Returns, Notices, Records and Statements.
25-A-39 - Report of Change in Federal Taxable Income.
25-A-51 - Requirement of Withholding Tax From Wages.
25-A-52 - Information Statement for Employee.
25-A-53 - Credit for Tax Withheld.
25-A-54 - Employer's Return and Payment of Withheld Taxes.
25-A-55 - Employer's Liability for Withheld Taxes.
25-A-56 - Employer's Failure to Withhold.
25-AP5 - Procedure and Administration
25-A-61 - Notice of Deficiency.
25-A-63 - Limitations on Assessment.
25-A-64 - Interest on Underpayment.
25-A-65 - Additions to Tax and Civil Penalties.
25-A-67 - Limitations on Credit or Refund.
25-A-68 - Interest on Overpayment.
25-A-69 - Petition to Administrator.
25-A-70 - Review of Administrator's Decision.
25-A-71 - Mailing Rules; Holidays.
25-A-72 - Collection, Levy and Liens.
25-A-74 - Jeopardy Assessment.
25-A-76 - Armed Forces Relief Provisions.
25-A-77 - General Powers of Administrator.
25-A-78 - Secrecy Requirement and Penalties for Violation.
25-A-90 - Deposit and Disposition of Revenues by Administrator.
25-A-91 - Effect of Invalidity in Part; Inconsistencies With Other Laws.