New York Tax Law Article 13 - TAX ON UNRELATED BUSINESS INCOME

• 290 - Imposition of Tax.
  (a) General. For every taxable year or part thereof, every organization described in paragraph two of subsection (a) of section five hundred eleven of the...
• 290-a - Tax Surcharge.
  1. In addition to the tax imposed under section two hundred ninety of this article, there is hereby imposed, for taxable years ending after June...
• 291 - Meaning of Terms.
  (a) Any terms used in this article shall have the same meaning as when used in a comparable context in the laws of the United...
• 292 - Unrelated Business Taxable Income.
  (a) The unrelated business taxable income of a taxpayer subject to the tax imposed by section two hundred ninety shall be such taxpayer's federal unrelated...
• 293 - Allocation of Unrelated Business Taxable Income.
  (a) The portion of the unrelated business taxable income of a taxpayer to be allocated within this state shall be determined by multiplying its unrelated...
• 294 - Returns and Payment of Tax.
  (a) Every taxpayer and every other organization or trust, other than an employee's trust described in section four hundred one (a) of the internal revenue...
• 295 - Procedural Provisions.
  The provisions of section two hundred eleven, except subdivisions one, four and nine thereof, the provisions of subdivision three of section two hundred sixteen, and...
• 296 - Deposit and Disposition of Revenue.
  All taxes, interest and penalties collected or received by the tax commission under this article shall be deposited and disposed of pursuant to the provisions...

Last modified: February 3, 2019