New York Tax Law Part 4 - RETURNS AND PAYMENT OF TAX

• 651 - Returns and Liabilities.
  (a) General. On or before the fifteenth day of the fourth month following the close of the taxable year, an income tax return under this...
• 652 - Time and Place for Filing Returns and Paying Tax.
  (a) Except as provided in subsection (b) of this section, a person required to make and file a return under this article shall, without assessment,...
• 653 - Signing of Returns and Other Documents.
  (a) General. (1) Any return, statement or other document required to be made pursuant to this article shall be signed in accordance with regulations or...
• 654 - Relief From Joint and Several Liability on Joint Return.
  (a) General. The provisions of section six thousand fifteen of the internal revenue code applicable to the liability of individuals who file joint income tax...
• 657 - Extensions of Time.
  (a) General. The commissioner may grant a reasonable extension of time for payment of tax or estimated tax (or any installment), or for filing any...
• 658 - Requirements Concerning Returns, Notices, Records and Statements.
  (a) General. The tax commission may prescribe regulations as to the keeping of records, the content and form of returns and statements, and the filing...
• 659 - Report of Federal Changes, Corrections or Disallowances.
  If the amount of a taxpayer's federal taxable income, total taxable amount or ordinary income portion of a lump sum distribution or includible gain of...
• 660 - Election by Shareholders of S Corporations.
  (a) Election. If a corporation is an eligible S corporation, the shareholders of the corporation may elect in the manner set forth in subsection (b)...
• 661 - Change of Election.
  Any election expressly authorized by this article may be changed on such terms and conditions as the tax commission may prescribe by regulation.
• 662 - Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right.
  (a) General. If: (1) an item was included in New York adjusted gross income for a prior taxable year (or years) because it appeared that...
• 663 - Estimated Tax on Sale or Transfer of Real Property by Nonresident.
  (a) Upon the sale of real property within the state by a nonresident taxpayer, the nonresident shall estimate the personal income tax liability on the...

Last modified: February 3, 2019