New York Laws
Article 22 - Personal Income Tax
Part 4 - Returns and Payment of Tax

651 - Returns and Liabilities. - (1) every resident individual (A) required to file a federal...

652 - Time and Place for Filing Returns and Paying Tax. - (b) The commissioner may allow individuals who have income only...

653 - Signing of Returns and Other Documents. - (b) Partnerships. Any return, statement or other document required of...

654 - Relief From Joint and Several Liability on Joint Return. - (b) Modifications. Section six thousand fifteen of the internal revenue...

657 - Extensions of Time. - (b) Furnishing of security. If any extension of time is...

658 - Requirements Concerning Returns, Notices, Records and Statements. - (b) Identifying numbers.--(1) When required by regulations prescribed by the...

659 - Report of Federal Changes, Corrections or Disallowances. - § 659. Report of federal changes, corrections or disallowances. If...

660 - Election by Shareholders of S Corporations. - (b) Requirements of election. An election under subsection (a) of...

661 - Change of Election. - § 661. Change of election. Any election expressly authorized by...

662 - Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right. - (1) an item was included in New York adjusted gross...

663 - Estimated Tax on Sale or Transfer of Real Property by Nonresident. - (b) Such estimation shall be done upon a form prescribed...