New York Laws
TAX - Tax
Article 24-B - City Pass-Through Entity Tax

867 - Definitions. - (a) City pass-through entity tax. City pass-through entity tax means...

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

869 - Imposition and Rate of Tax. - § 869. Imposition and rate of tax. A tax is...

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

871 - Payment of Estimated Tax. - (b) General. Except as provided in subsection (c) of this...

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

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