2006 New York Code - Minimum Income Tax.

 
    *  § 602. Minimum income tax. (a) In addition to any other tax imposed
  by this article, a tax determined in accordance with the rate set  forth
  in  subsection  (b)  of  this section is hereby imposed for each taxable
  year on the New York minimum taxable income of every individual,  estate
  or  trust.    The provisions of subsections (f), (g), and (h) of section
  six hundred one shall also apply for purposes of this tax.
    (b) The tax imposed by  this  section  on  New  York  minimum  taxable
  income,  as  defined  in  section  six hundred twenty-two or section six
  hundred forty-one, as the case may be, shall  be  at  the  rate  of  six
  percent.
    **  (b)  The  tax  imposed by this section on New York minimum taxable
  income, as defined in section six  hundred  twenty-two  or  section  six
  hundred  thirty  six,  as  the  case may be, shall be at the rate of six
  percent.
    ** NB Applies to taxable years beginning after 1987
    * NB Applicable to taxable years beginning after 1986.