New York StatutesArticle 13 - (290 - 296) TAX ON UNRELATED BUSINESS INCOME290 - Imposition of tax.290-A - Tax surcharge.291 - Meaning of terms.292 - Unrelated business taxable income.293 - Allocation of unrelated business taxable income.294 - Returns and payment of tax.295 - Procedural provisions.296 - Deposit and disposition of revenue.