New York Laws
TAX - Tax
Article 24-A - Pass-Through Entity Tax

860 - Definitions. - (a) Eligible partnership. Eligible partnership means any partnership as provided...

861 - Pass-Through Entity Tax Election. - (b) In order to be effective, the annual election must...

862 - Imposition and Rate of Tax. - § 862. Imposition and rate of tax. A tax is...

863 - Pass-Through Entity Tax Credit. - (2) Limitation on credit. No credit shall be allowed to...

864 - Payment of Estimated Tax. - (b) General. The estimated tax shall be paid as follows...

865 - Filing of Return and Payment of Tax. - (b) Certification of eligibility. Every return filed pursuant to subsection...

866 - Procedural Provisions. - (b) Notwithstanding any other law to the contrary, the commissioner...