There is a newer version of the New York Consolidated Laws
2012 New York Consolidated Laws
TAX - Tax
Article 30-B - (1340 - 1343) CITY EARNINGS TAX ON NONRESIDENTS
1340 - Authorization to impose tax.
NY Tax L § 1340 (2012) What's This?
§ 1340. Authorization to impose tax. (a) In addition to any other
taxes, now authorized by law, any city having a population of more than
one hundred ninety thousand but less than two hundred fifteen thousand
inhabitants, determined in accordance with the 1980 federal census, is
hereby authorized and empowered to adopt and amend local laws imposing a
tax on the earnings of nonresidents of such city to be administered in
the manner provided for in this article by the commissioner.
The tax authorized by this article may be imposed only if the city
imposing the tax herein authorized also imposes a city income tax
surcharge on its residents. The rates of such tax shall be the rates
contained in section two of the model local law.
(b) (i) A local law enacted pursuant to the authority of this section
shall go into effect on the first day of January, nineteen hundred
eighty-four and shall apply to taxable years beginning on or after such
date and before two thousand fourteen. Provided, however, no such local
law shall be so effective unless such local law is enacted by July
thirty-first, nineteen hundred eighty-four and unless a certified copy
of such local law is mailed by registered or certified mail to the
commissioner at such commissioner's office in Albany by such date. (ii)
If the requirements of the preceding sentence are not met, a local law
enacted pursuant to the authority of this section shall go into effect
on the first day of the next succeeding January and shall apply to
taxable years beginning on or after such date and before two thousand
fourteen. Provided, however, no such local law shall be so effective
unless such local law is enacted at least ninety days prior to the date
it is to become effective and unless a certified copy of such local law
is mailed by registered or certified mail to the commissioner at such
commissioner's office in Albany by such date. However, the commissioner
may waive and reduce such ninety day minimum requirements within a
period of not less than thirty days prior to such effective date if such
commissioner deems such action to be consistent with such commissioner's
duties under this article. (iii) Any amendment of such a local law
enacted pursuant to the authority of the section, which changes the rate
of the income tax surcharge on residents, shall take effect on the first
day of January in the year in which such amendment is enacted and shall
apply to taxable years beginning on or after such date, if such
amendment is enacted on or before July thirty-first of the year in which
it is to take effect and a certified copy of such amendment is mailed by
registered or certified mail to the commissioner at his or her office in
Albany by such date. (iv) If the requirements of paragraph (iii) of this
subsection are not met, the amendment of such local law shall go into
effect on the first day of the next succeeding January and shall apply
to taxable years beginning on or after such date, provided that no such
amendment shall take effect unless it is enacted at least ninety days
prior to the date it is to become effective and a certified copy thereof
is mailed by registered or certified mail to the commissioner at his or
her office in Albany by such date.
(c) The terms of such local law shall be substantially the same as the
following model local law.
EARNINGS TAX ON NONRESIDENTS
Model Local Law
Section 1. Meaning of terms.
2. Persons subject to tax.
3. Taxable years to which tax imposed by this local law
applies.
4. Allocation to the city.
5. Accounting periods and methods.
7. Withholding of tax on wages.
8. Returns and payment of tax.
9. Combined returns and employer's returns.
10. Time and place for filing returns and paying tax.
11. Signing of returns and other documents.
12. Change of residence status during year.
13. Extensions of time.
14. Requirements concerning returns, notices, records and
statements.
15. Report of change in federal or New York state taxable
income.
16. Effect of invalidity in part; inconsistencies with other
laws.
Section 1. Meaning of terms. As used in this local law, the following
terms shall mean and include:
(a) City. City shall mean the city imposing the tax.
(b) Payroll period and employer. Payroll period and employer shall
mean the same as payroll period and employer as defined in subsections
(b) and (d) of section thirty-four hundred one of the internal revenue
code, and "employee" shall also include all those included as employees
in subsection (c) of such section of such code.
* (c) Wages. Wages shall mean wages as defined in subsection (a) of
section thirty-four hundred one of the internal revenue code, except
that (1) wages shall not include payments for active service as a member
of the armed forces of the United States and shall not include, in the
case of a nonresident individual or partner of a partnership doing an
insurance business as a member of the New York insurance exchange
described in section six thousand two hundred one of the insurance law,
any item of income, gain, loss or deduction of such business which is
such individual's distributive or pro rata share for federal income tax
purposes or which such individual is required to take into account
separately for federal income tax purposes and (2) wages shall include
(i) the amount of member or employee contributions to a retirement
system or pension fund picked up by the employer pursuant to subdivision
f of section five hundred seventeen or subdivision d of section six
hundred thirteen of the retirement and social security law or section
13-225.1, 13-327.1, 13-125.1, 13-125.2 or 13-521.1 of the administrative
code of the city of New York or subdivision nineteen of section
twenty-five hundred seventy-five of the education law, (ii) the amount
deducted or deferred from an employee's salary under a flexible benefits
program established pursuant to section twenty-three of the general
municipal law or section one thousand two hundred ten-a of the public
authorities law, (iii) the amount by which an employee's salary is
reduced pursuant to the provisions of subdivision b of section 12-126.1
and subdivision b of section 12-126.2 of the administrative code of the
city of New York, and (iv) the amount of member or employee
contributions to a retirement system or pension fund picked up or paid
by the employer for members of the Manhattan and Bronx surface
transportation authority pension plan and treated as employer
contributions in determining income tax treatment under section 414(h)
of the Internal Revenue Code.
* NB Expires per ch. 681/92 § 16
(d) Net earnings from self-employment. Net earnings from
self-employment shall mean the same as net earnings from self-employment
as defined in subsection (a) of section fourteen hundred two of the
internal revenue code, except that the deduction for wages and salaries
paid or incurred for the taxable year which is not allowed pursuant to
section two hundred eighty-C of such code shall be allowed, and except
that an estate or trust shall be deemed to have net earnings from
self-employment determined in the same manner as if it were an
individual subject to the tax on self-employment income imposed by
section fourteen hundred one of the internal revenue code diminished by
(1) the amount of any deduction allowed by subsection (c) of section six
hundred forty-two of the internal revenue code and (2) the deductions
allowed by sections six hundred fifty-one and six hundred sixty-one of
such code to the extent that they represent distributions or payments to
a resident of the city. However, "trade or business" as used in
subsection (a) of section fourteen hundred two of such code shall mean
the same as trade or business as defined in subsection (c) of section
fourteen hundred two of such code, except that paragraphs four, five and
six of such subsection shall not apply in determining net earnings from
self-employment taxable under this local law. Provided however, in the
case of a nonresident individual or partner of a partnership doing an
insurance business described in section six thousand two hundred one of
the insurance law, any item of income, gain, loss or deduction of such
business which is the individual's distributive or pro rata share for
federal income tax purposes or which the individual is required to take
into account separately for federal income tax purposes shall not be
considered to be "net earnings from self-employment".
(e) Taxable year. Taxable year shall mean the taxpayer's taxable year
for federal income tax purposes.
(f) Resident individual. A resident individual shall mean an
individual:
(1) who is domiciled in the city, unless (A) the taxpayer maintains no
permanent place of abode in the city, maintains a permanent place of
abode elsewhere, and spends in the aggregate not more than thirty days
of the taxable year in the city, or (B) (i) within any period of five
hundred forty-eight consecutive days the taxpayer is present in a
foreign country or countries for at least four hundred fifty days, and
(ii) during such period of five hundred forty-eight consecutive days the
taxpayer, the taxpayer's spouse (unless the spouse is legally separated)
and the taxpayer's minor children are not present in the city for more
than ninety days, and (iii) during any period of less than twelve
months, which would be treated as a separate taxable period based on a
change of resident status, and which period is contained within the
period of five hundred forty-eight consecutive days, the taxpayer is
present in the city for a number of days which does not exceed an amount
which bears the same ratio to ninety as the number of days contained in
that period of less than twelve months bears to five hundred
forty-eight, or
(2) who is not domiciled in the city but maintains a permanent place
of abode in the city and spends in the aggregate more than one hundred
eighty-three days of the taxable year in the city, unless such
individual is in active service in the armed forces of the United
States.
(g) Nonresident individual. A nonresident individual shall mean an
individual who is not a resident.
(h) Resident estate or trust. A resident estate or trust shall mean:
(1) the estate of a decedent who at his death was domiciled in the
city,
(2) a trust, or a portion of a trust, consisting of property
transferred by will of a decedent who at his death was domiciled in the
city, or
(3) a trust, or a portion of a trust, consisting of the property of:
(A) a person domiciled in such city at the time such property was
transferred to the trust, if such trust or portion of a trust was then
irrevocable, or if it was then revocable and has not subsequently become
irrevocable; or
(B) a person domiciled in such city at the time such trust or portion
of a trust became irrevocable, if it was revocable when such property
was transferred to the trust but has subsequently become irrevocable.
For the purposes of the foregoing, a trust or a portion of a trust is
revocable if it is subject to a power, exercisable immediately or at any
future time, to revest title in the person whose property constitutes
such trust or portion of a trust and a trust or portion of a trust
becomes irrevocable when the possibility that such power may be
exercised has been terminated.
(i) Nonresident estate or trust. A nonresident estate or trust shall
mean an estate or trust which is not a resident.
(j) The term "partnership" shall include, unless a different meaning
is clearly required, a subchapter K limited liability company. The term
"subchapter K limited liability company" shall mean a limited liability
company classified as a partnership for federal income tax purposes. The
term "limited liability company" means a domestic limited liability
company or a foreign limited liability company, as defined in section
one hundred two of the limited liability company law, a limited
liability investment company formed pursuant to section five hundred
seven of the banking law, or a limited liability trust company formed
pursuant to section one hundred two-a of the banking law.
(k) Comparable meaning of terms. Unless a different meaning is clearly
required, any term used in this local law shall have the same meaning as
when used in a comparable context in the laws of the United States
relating to federal taxes but such meaning shall be subject to the
exceptions or modifications prescribed in or pursuant to article
thirty-B of the tax law or by the laws of this state. Any reference in
this local law to the internal revenue code, the internal revenue code
of nineteen hundred eighty-six or to the laws of the United States shall
mean the provisions of the internal revenue code of nineteen hundred
eighty-six (unless a reference to the internal revenue code of nineteen
hundred fifty-four is clearly intended), and amendments thereto, and
other provisions of the laws of the United States relating to federal
taxes, and amendments thereto.
§ 2. Persons subject to tax. (a) Imposition of tax. A tax is hereby
imposed at a rate not to exceed one-half of one percent on the wages
earned, and net earnings from self-employment, within the city, of every
nonresident individual, estate and trust.
(b) Exclusion. (1) In computing the amount of wages and net earnings
from self-employment taxable under subsection (a) of this section, there
shall be allowed an exclusion against the total of wages and net
earnings from self-employment in accordance with the following table:
Total of Wages and Net Earnings
From Self-Employment Exclusion Allowable
Not Over $10,000 $3,000
Over $10,000 But Not Over
$20,000 $2,000
Over $20,000 But Not Over
$30,000 $1,000
Over $30,000 NONE
(2) The exclusion allowable shall be applied pro rata against wages
and net earnings from self-employment.
(3) For taxable periods of less than one year, the exclusion allowable
shall be prorated pursuant to regulations of the state tax commission.
(c) Limitation. In no event shall a taxpayer be subject to the tax
under this local law in an amount greater than he would be required to
pay if he were a resident of the city and subject to a city income tax
surcharge on residents of the city adopted by the city pursuant to
authority granted by article thirty-A of the tax law.
§ 3. Taxable years to which tax imposed by this local law applies. The
tax imposed by this local law is imposed for taxable years beginning
after December thirty-first, nineteen hundred eighty-three and before
January first, two thousand fourteen.
§ 4. Allocation to the city. (a) General. If net earnings from
self-employment are derived from services performed, or from sources,
within and without the city, there shall be allocated to the city a fair
and equitable portion of such earnings.
(b) Allocation of net earnings from self-employment. (1) Place of
business. If a taxpayer has no regular place of business outside the
city all of his net earnings from self-employment shall be allocated to
the city.
(2) Allocation by taxpayer's books. The portion of net earnings from
self-employment allocable to the city may be determined from the books
and records of a taxpayer's trade or business, if the methods used in
keeping such books and the accuracy thereof are approved by the state
tax commission as fairly and equitably reflecting net earnings from
self-employment within the city.
(3) Allocation by formula. If paragraph two of this subsection does
not apply to the taxpayer, the portion of net earnings from
self-employment allocable to the city shall be determined by multiplying
(A) net earnings from self-employment within and without the city, by
(B) the average of the following three percentages:
(i) Property percentage. The percentage computed by dividing (I) the
average of the value, at the beginning and end of the taxable year, of
real and tangible personal property connected with the net earnings from
self-employment and located within the city, by (II) the average of the
value, at the beginning and end of the taxable year, of all real and
tangible personal property connected with the net earnings from
self-employment and located both within and without the city. For this
purpose, real property shall include real property, whether owned or
rented.
(ii) Payroll percentage. The percentage computed by dividing (I) the
total wages, salaries and other personal service compensation paid or
incurred during the taxable year to employees in connection with the net
earnings from self-employment derived from a trade or business carried
on within the city, by (II) the total of all wages, salaries and other
personal service compensation paid or incurred during the taxable year
to employees in connection with the net earnings from self-employment
derived from a trade or business carried on both within and without the
city.
(iii) Gross income percentage. The percentage computed by dividing (I)
the gross sales or charges for services performed by or through an
agency located within the city, by (II) the total of all gross sales or
charges for services performed within and without the city. The sales or
charges to be allocated to the city shall include all sales negotiated
or consummated, and charges for services performed, by an employee,
agent, agency or independent contractor chiefly situated at, connected
by contract or otherwise with, or sent out from, offices or other
agencies of the trade or business from which a taxpayer is deriving net
earnings from self-employment, situated within the city.
(c) Other allocation methods. The portion of net earnings from
self-employment allocable to the city shall be determined in accordance
with rules and regulations of the state tax commission if it shall
appear to the tax commission that the net earnings from self-employment
are not fairly and equitably reflected under the provisions of
subsection (b) of this section.
(d) Special rules for real estate. Income and deductions from the
rental of real property and gain and loss from the sale, exchange or
other disposition of real property, shall not be subject to allocation
under subsection (b) or (c) of this section, but shall be considered as
entirely derived from or connected with the place in which such property
is located.
§ 5. Accounting periods and methods. (a) Accounting periods. A
taxpayer's taxable year under this local law shall be the same as his
taxable year for federal income tax purposes.
(b) Change of accounting periods. If a taxpayer's taxable year is
changed for federal income tax purposes, his taxable year for purposes
of this local law shall be similarly changed. If a taxable period of
less than twelve months results from a change of taxable year, the
exclusion allowable under section two of this local law shall be
prorated under regulations of the state tax commission.
(c) Accounting methods. A taxpayer's method of accounting under this
local law shall be the same as his method of accounting for federal
income tax purposes. In the absence of any method of accounting for
federal income tax purposes, net earnings from self-employment within
the city shall be computed under such method as in the opinion of the
state tax commission clearly reflects net earnings from self-employment
within the city.
(d) Change of accounting methods. (1) If a taxpayer's method of
accounting is changed for federal income tax purposes, his method of
accounting for purposes of this local law shall be similarly changed.
(2) If a taxpayer's method of accounting is changed, other than from
an accrual to an installment method, any additional tax which results
from adjustments determined to be necessary solely by reason of the
change shall not be greater than if such adjustments were ratably
allocated and included for the taxable year of the change and the
preceding taxable years beginning after nineteen hundred eighty-three,
not in excess of two, during which the taxpayer used the method of
accounting from which the change is made.
(3) If a taxpayer's method of accounting is changed from an accrual to
an installment method, any additional tax for the year of such change of
method and for any subsequent year which is attributable to the receipt
of installment payments properly accrued in a prior year, shall be
reduced by the portion of tax for any prior taxable year attributable to
the accrual of such installment payments, in accordance with regulations
of the state tax commission.
§ 7. Withholding of tax on wages. The provisions contained in part V
of article twenty-two of the tax law (relating to withholding of tax on
wages) shall be applicable with the same force and effect as if those
provisions had been incorporated in full in this section and had
expressly referred to the tax imposed by this local law except where
inconsistent with the provisions of this local law, except that the term
"aggregate amount" contained in paragraphs one, two and three of
subsection (a) of section six hundred seventy-four of the tax law shall
mean the aggregate of the aggregate amounts of New York state personal
income tax, city earnings tax on nonresidents authorized pursuant to
article two-E of the general city law, city earnings tax on nonresidents
authorized pursuant to article thirty-B of the tax law, city personal
income tax on residents authorized pursuant to article thirty of the tax
law and city income tax surcharge on residents authorized pursuant to
article thirty-A of the tax law required to be deducted and withheld.
§ 8. Returns and payment of tax. (a) General. On or before the
fifteenth day of the fourth month following the close of the taxable
year, every person subject to the tax shall make and file a return and
any balance of the tax shown due on the face of such return shall be
paid therewith. The state tax commission may, by regulation, provide
for the filing of returns and payment of the tax at such other times as
it deems necessary for the proper enforcement of this local law. The
state tax commission may also provide by regulation that any return
otherwise required to be made and filed under this local law by any
nonresident individual need not be made and filed if such nonresident
individual had, during the taxable year to which the return would
relate, no net earnings from self-employment within the city. Any
regulation allowing such waiver of return may provide for additional
limitations on and conditions and prerequisites to the privilege of not
filing a return.
(b) Decedents. The return for any deceased individual shall be made
and filed by his executor, administrator, or other person charged with
his property. If a final return of a decedent is for a fractional part
of a year, the due date of such return shall be the fifteenth day of the
fourth month following the close of the twelve-month period which began
with the first day of such fractional part of the year.
(c) Individuals under a disability. The return for an individual who
is unable to make a return by reason of minority or other disability
shall be made and filed by his guardian, committee, fiduciary or other
person charged with the care of his person or property (other than a
receiver in possession of only a part of his property), or by his duly
authorized agent.
(d) Estates and trusts. The return for an estate or trust shall be
made and filed by the fiduciary.
(e) Joint fiduciaries. If two or more fiduciaries are acting jointly,
the return may be made by any one of them.
(f) Cross reference. For provisions as to information returns by
partnerships, employers and other persons, see section fourteen.
§ 9. Combined returns and employer's returns. The state tax commission
may require:
(1) The filing of any or all of the following:
(A) A combined return which in addition to the return provided for in
a local law authorized by article thirty-B of the tax law may also
include returns required to be filed under a local law authorized by
article two-E of the general city law or article thirty or thirty-A of
the tax law and under article twenty-two of the tax law.
(B) A combined employer's return which in addition to the employer's
return provided for in a local law authorized by article thirty-B of the
tax law may also include employer's returns required to be filed under a
local law authorized by article two-E of the general city law or article
thirty or thirty-A of the tax law and under article twenty-two of the
tax law.
(2) Where a combined return or employer's return is required, and with
respect to the payment of estimated tax, the state tax commission may
also require payment of a single amount which shall be the total of the
amounts (total taxes less any credits or refunds) required to be paid
with the returns or employer's returns or in payment of estimated tax
pursuant to the provisions of local laws imposed under the authority of
article thirty-B of the tax law, article two-E of the general city law
or article thirty or thirty-A of the tax law and pursuant to the
provisions of article twenty-two of the tax law.
§ 10. Time and place for filing returns and paying tax. A person
required to make and file a return under this local law shall, without
assessment, notice or demand, pay any tax due thereon to the state tax
commission on or before the date fixed for filing such return
(determined without regard to any extension of time for filing the
return). The state tax commission shall prescribe by regulation the
place for filing any return, statement or other document required
pursuant to this local law and for payment of any tax.
§ 11. Signing of returns and other documents. (a) General. Any return,
statement or other document required to be made pursuant to this local
law shall be signed in accordance with regulations or instructions
prescribed by the state tax commission. The fact that an individual's
name is signed to a return, statement or other document, shall be prima
facie evidence for all purposes that the return, statement or other
document was actually signed by him.
(b) Partnerships. Any return, statement or other document required of
a partnership shall be signed by one or more partners. The fact that a
partner's name is signed to a return, statement or other document, shall
be prima facie evidence for all purposes that such partner is authorized
to sign on behalf of the partnership.
(c) Certifications. The making or filing of any return, statement or
other document or copy thereof required to be made or filed pursuant to
this local law, including a copy of a federal return, shall constitute a
certification by the person making or filing such return, statement or
other document or copy thereof that the statements contained therein are
true and that any copy filed is a true copy.
§ 12. Change of residence status during year. (a) General. If an
individual changes his status during his taxable year from resident to
nonresident, or from nonresident to resident, he shall file a return as
a nonresident for the portion of the year during which he is a
nonresident if he is subject to the tax imposed by this local law or, if
not subject to such tax, an information return for the portion of the
year during which he is a nonresident, subject to such exceptions as the
state tax commission may prescribe by regulation. Such information
return shall be due at the same time as the return required by a local
law authorized by article thirty-A of the tax law for the portion of the
year during which such individual is a resident.
(b) City taxable wages and net earnings from self-employment for
portion of year individual is a nonresident. The city taxable wages and
net earnings from self-employment for the portion of the year during
which the taxpayer is a nonresident shall be determined, except as
provided in subsection (c), under this local law as if his taxable year
for federal income tax purposes were limited to the period of his
nonresident status.
(c) Special accruals. (1) If a individual changes his status from
resident to nonresident, he shall, regardless of his method of
accounting, accrue for the portion of the taxable year prior to such
change of status any items of income, gain, loss or deduction accruing
prior to the change of status, if not otherwise properly includible
(whether or not because of an election to report on an installment
basis) or allowable for city earnings tax purposes for such portion of
the taxable year or a prior taxable year. The amounts of such accrued
items shall be determined as if such accrued items were includible or
allowable for federal self-employment tax purposes.
(2) If an individual changes his status from nonresident to resident,
he shall, regardless of his method of accounting, accrue for the portion
of the taxable year prior to such change of status any items of income,
gain, loss or deduction accruing prior to the change of status, if not
otherwise properly includible (whether or not because of an election to
report on an installment basis) or allowable for federal self-employment
tax purposes for such portion of the taxable year or a prior taxable
year. The amounts of such accrued items shall be determined as if such
accrued items were includible or allowable for federal self-employment
tax purposes.
(3) No item of income, gain, loss or deduction which is accrued under
this subsection shall be taken into account in determining city adjusted
wages earned, or net earnings from self-employment, within the city, for
any subsequent taxable period.
(4) Where an individual changes his status from resident to
nonresident, the accruals under this subsection shall not be required if
the individual files with the state tax commission a bond or other
security acceptable to the commission, conditioned upon the inclusion of
amounts accruable under this subsection in the determination of the city
income tax surcharge under a local law authorized by article thirty-A of
the tax law for one or more subsequent taxable years as if the
individual had not changed his resident status. In such event, the tax
under this local law shall not apply to such amounts.
(d) Prorations. Where an individual changes his status during his
taxable year from resident to nonresident or from nonresident to
resident, the exclusion allowable under subsection (b) of section two
shall be prorated, under regulations of the state tax commission, to
reflect the portions of the entire taxable year during which the
individual was a resident and a nonresident.
§ 13. Extensions of time. The state tax commission may grant a
reasonable extension of time for payment of a tax or estimated tax (or
any installment), or for filing any return, statement or other document
required pursuant to this local law, on such terms and conditions as it
may require. Except for a taxpayer who is outside the United States or
who intends to claim nonresident status pursuant to subparagraph (B) of
paragraph one of subsection (f) of section one, no such extension for
filing any return, statement or other document shall exceed six months.
§ 14. Requirements concerning returns, notices, records and
statements. (a) General. The state tax commission may prescribe
regulations as to the keeping of records, the content and form of
returns and statements, and the filing of copies of federal income tax
returns and determinations. The state tax commission may require any
person, by regulation or notice served upon such person, to make such
returns, render such statements, or keep such records, as the state tax
commission may deem sufficient to show whether or not such person is
liable under this local law for tax or for collection of tax.
(b) Partnerships. Every partnership doing business in the city and
having no partners who are residents shall make a return for the taxable
year setting forth all items of income, gain, loss and deduction and
such other pertinent information as the state tax commission may by
regulations and instructions prescribe. Such return shall be filed on or
before the fifteenth day of the fourth month following the close of each
taxable year. For purposes of this subsection, "taxable year" means a
year or a period which would be a taxable year of the partnership if it
were subject to tax under this local law.
(c) Information at source. The state tax commission may prescribe
regulations and instructions requiring returns of information to be made
and filed on or before February twenty-eighth of each year as to the
payment or crediting in any calendar year of amounts of six hundred
dollars or more to any taxpayer under this local law. Such returns may
be required of any person, including lessees or mortgagors of real or
personal property, fiduciaries, employers, and all officers and
employees of this state, or any municipal corporation or political
subdivision of this state, having the control, receipt, custody,
disposal or payment of interest, rents, salaries, wages, premiums,
annuities, compensation, remunerations, emoluments or other fixed or
determinable gains, profits or income, except interest coupons payable
to bearer. A duplicate of the statement as to tax withheld on wages,
required to be furnished by an employer to an employee, shall constitute
the return of information required to be made under this section with
respect to such wages.
(d) Notice of qualification as receiver, etc. Every receiver, trustee
in bankruptcy, assignee for benefit of creditors, or other like
fiduciary shall give notice of his qualification as such to the state
tax commission, as may be required by regulation.
§ 15. Report of change in federal or New York state taxable income. If
the amount of a taxpayer's federal or New York state taxable income or
self-employment income reported on his federal or New York state tax
return for any taxable year is changed or corrected by the United States
internal revenue service or the New York state commissioner of taxation
and finance or other competent authority, or as the result of a
renegotiation of a contract or subcontract with the United States or New
York state or if a taxpayer, pursuant to subsection (d) of section six
thousand two hundred thirteen of the internal revenue code, executes a
notice of waiver of the restrictions provided in subsection (a) of said
section or if a taxpayer, pursuant to subsection (f) of section six
hundred eighty-one of the tax law executes a notice of waiver of the
restrictions provided in subsection (c) of said section, or if any tax
on self-employment income in addition to that shown on his return is
assessed, the taxpayer shall report such change or correction in federal
or New York state taxable income or such execution of such notice of
waiver or such assessment and the changes or corrections of his federal
or New York state taxable income or self-employment income on which it
is based, within ninety days after the final determination of such
change, correction, or renegotiation, or such execution of such notice
of waiver or the making of such assessment as otherwise required by the
commissioner, and shall concede the accuracy of such determination or
state wherein it is erroneous. Any taxpayer filing an amended federal or
New York state income or self-employment income tax return shall also
file within ninety days thereafter an amended return under this local
law, and shall give such information as the commissioner may require.
The commissioner may by regulation prescribe such exceptions to the
requirements of this section as he or she deems appropriate. For
purposes of this section, (i) the term "taxpayer" shall include a
partnership having any income derived from city sources, and (ii) the
term "federal income tax return" shall include the returns of income
required under section six thousand thirty-one of the internal revenue
code. Reports made under this section by a partnership shall indicate
the portion of the change in each item of income, gain, loss or
deduction allocable to each partner and shall set forth such identifying
information with respect to such partner as may be prescribed by the
commissioner.
§ 16. Effect of invalidity in part; inconsistencies with other laws.
(a) If any clause, sentence, paragraph, subsection, section, provision
or other portion of this local law or the application thereof to any
person or circumstances shall be held to be invalid, such holding shall
not affect, impair or invalidate the remainder of this local law or the
application of such portion held invalid, to any other person or
circumstances, but shall be confined in its operation to the clause,
sentence, paragraph, subsection, section, provision or other portion
thereof directly involved in such holding or to the person and
circumstances therein involved.
(b) If any provision of this local law is inconsistent with, in
conflict with, or contrary to any other provision of law, such provision
of this local law shall prevail over such other provision and such other
provision shall be deemed to have been amended, superseded or repealed
to the extent of such inconsistency, conflict or contrariety.
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