Article 22 - PERSONAL INCOME TAX
- Part 1 - (601 - 607) GENERAL
- Part 2 - (611 - 630-B) RESIDENTS
- 611 - New York taxable income of a resident individual.
- 612 - New York adjusted gross income of a resident individual.
- 613 - New York deduction of a resident individual.
- 614 - New York standard deduction of a resident individual.
- 615 - New York itemized deduction of a resident individual.
- 616 - New York exemptions of a resident individual.
- 617 - Resident partners and shareholders of S corporations.
- 617-A - Residents; special provisions.
- 618 - New York taxable income of a resident estate or trust.
- 619 - Share of a resident estate, trust or beneficiary in New York fiduciary adjustment.
- 620 - Credit for income tax of another state.
- 620-A - Credit against separate tax.
- 621 - Credit to trust beneficiary receiving accumulation distribution.
- 622 - New York minimum taxable income of resident individual.
- 624 - Computation of separate tax on the ordinary income portion of lump sum distributions received by resident individuals, estates and trusts.
- 625 - Gift for fish and wildlife management.
- 626 - The United States Olympic Committee/Lake Placid Olympic Training Center Fund.
- 627 - Gift for breast cancer research and education.
- 628 - Gift for missing and exploited children clearinghouse fund.
- 629 - Gift for Alzheimer's disease support services.
- 630 - Gift for prostate cancer research, detection and education.
- 630-A - Gift for World Trade Center memorial foundation.
- 630-B - Gift for volunteer firefighting and volunteer emergency services fund.
- Part 3 - (631 - 639) NONRESIDENTS AND PART-YEAR RESIDENTS
- 631 - New York source income of a nonresident individual.
- 632 - Nonresident partners and electing shareholders of S corporations.
- 632-A - Personal service corporations and S corporations formed or availed of to avoid or evade New York State income tax.
- 633 - New York source income of a nonresident estate or trust.
- 634 - Share of a nonresident beneficiary in income from New York sources.
- 635 - Credit to trust beneficiary receiving accumulation distribution.
- 636 - New York minimum taxable income of nonresidents or part-year residents.
- 637 - Computation of separate tax on the ordinary income portion of lump sum distributions received by nonresident or part-year resident individuals, estate
- 638 - New York source income of a part-year resident.
- 639 - Accruals upon change of residence.
- Part 4 - (651 - 663) RETURNS AND PAYMENT OF TAX
- 651 - Returns and liabilities.
- 652 - Time and place for filing returns and paying tax.
- 653 - Signing of returns and other documents.
- 654 - Relief from joint and several liability on joint return.
- 657 - Extensions of time.
- 658 - Requirements concerning returns, notices, records and statements.
- 659 - Report of federal changes, corrections or disallowances.
- 660 - Election by shareholders of S corporations.
- 661 - Change of election.
- 662 - Computation of tax where taxpayer restores substantial amount held under claim of right.
- 663 - Estimated tax on sale or transfer of real property by nonresident.
- Part 5 - (671 - 678) WITHHOLDING OF TAX
- 671 - Requirement of withholding tax from wages.
- 672 - Information statement for employee.
- 673 - Credit for tax withheld.
- 674 - Employer's return and payment of withheld taxes.
- 675 - Employer's liability for withheld taxes.
- 676 - Employer's failure to withhold.
- 677 - Designation of third parties to perform acts required of employers.
- 678 - Liability of third parties paying or providing for wages.
- Part 6 - (681 - 699) PROCEDURE AND ADMINISTRATION
- 681 - Notice of deficiency.
- 682 - Assessment.
- 683 - Limitations on assessment.
- 684 - Interest on underpayment.
- 685 - Additions to tax and civil penalties.
- 686 - Overpayment.
- 687 - Limitations on credit or refund.
- 688 - Interest on overpayment.
- 689 - Petition to tax commission.
- 690 - Review of tax commission decision.
- 691 - Mailing rules; holidays; miscellaneous.
- 692 - Collection, levy and liens.
- 693 - Transferees.
- 694 - Jeopardy assessment.
- 695 - Criminal penalties; cross-reference.
- 696 - Income taxes of members of armed forces, astronauts, and victims of certain terrorist attacks.
- 697 - General powers of tax commission.
- 698 - Deposit and disposition of revenue.
- 699 - Transition provisions.