New York Tax Law Part 1 - GENERAL

• 601 - Imposition of Tax.
  (a) Resident married individuals filing joint returns and resident surviving spouses. There is hereby imposed for each taxable year on the New York taxable income...
• 601-a - Cost of Living Adjustment.
  (a) For tax year two thousand thirteen, the commissioner, not later than September first, two thousand twelve, shall multiply the amounts specified in subsection (b)...
• 603 - Separate Tax on the Ordinary Income Portion of Lump Sum Distributions.
  603. Separate tax on the ordinary income portion of lump sum distributions.--(a) Imposition of separate tax. In addition to any other tax imposed by this...
• 605 - General Provisions and Definitions.
  (a) Accounting periods and methods. (1) Accounting periods. A taxpayer's taxable year under this article shall be the same as his taxable year for federal...
• 606 - Credits Against Tax.
  (a) Investment tax credit (ITC). (1) A taxpayer shall be allowed a credit, to be computed as hereinafter provided, against the tax imposed by this...
• 607 - Meaning of Terms.
  (a) General. Any term used in this article shall have the same meaning as when used in a comparable context in the laws of the...

Last modified: February 3, 2019