2006 New York Code - Personal Income Tax

 
                                 ARTICLE 22
                             PERSONAL INCOME TAX
                               PART I-GENERAL
 
  Section 601.   Imposition of tax.
          602.   Minimum income tax.
          603.   Separate  tax  on the ordinary income portion of lump sum
                   distributions.
          605.   General provisions and definitions.
          606.   Credits against tax.
          607.   Meaning of terms.
 
                                      PART II-RESIDENTS
 
  Section 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.
 
                        PART III-NONRESIDENTS AND PART-YEAR RESIDENTS
 
  Section 631.   New York source income of a nonresident individual.
          632.   Nonresident  partners  and  electing  shareholders  of  S
                   corporations.
          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, estates
                   and trusts.
          638.   New York source income of a part-year resident.
          639.   Accruals upon change of residence.
          641.   New York minimum taxable income of nonresidents.
          642.   Computation  of  separate  tax  on  the  ordinary  income
                   portion  of  lump   sum   distributions   received   by
                   nonresident individuals, estates and trusts.
 
                              PART IV-RETURNS AND PAYMENT OF TAX
 
  Section 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 V-WITHHOLDING OF TAX
 
  Section 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 VI-PROCEDURE AND ADMINISTRATION
 
  Section 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.