2013 New York Consolidated Laws
TAX - Tax
Article 30 - (1300 - 1313) CITY PERSONAL INCOME TAX
1302 - Persons subject to tax.

 
    §  1302.  Persons  subject  to  tax.  (a)  Imposition of tax. The city
  personal income tax (other than the city minimum income tax and the city
  separate tax on the ordinary income portion of lump  sum  distributions)
  imposed  pursuant  to the authority of this article shall be imposed for
  each taxable year on the city taxable  income  of  every  city  resident
  individual,  estate and trust. A taxpayer's taxable year for purposes of
  a tax imposed pursuant to the authority of this  article  shall  be  the
  same as his taxable year under article twenty-two of this chapter.
    (b)  Partners  and  partnerships.  A  partnership as such shall not be
  subject to a tax imposed pursuant to  the  authority  of  this  article.
  Persons  carrying  on  business as partners shall be liable for such tax
  only in their  separate  or  individual  capacities.  As  used  in  this
  article,  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.
    (c) Associations taxable as corporations.  An  association,  trust  or
  other  unincorporated organization which is taxable as a corporation for
  federal income tax purposes shall  not  be  subject  to  a  tax  imposed
  pursuant to the authority of this article.
    (d)  Exempt  trusts and organizations. A trust or other unincorporated
  organization which by reason of its  purposes  is  exempt  from  federal
  income  tax  shall  be  exempt  from  any  tax  imposed  pursuant to the
  authority of this article (regardless  of  whether  subject  to  federal
  income tax on unrelated business taxable income).