2016 New York Laws
TAX - Tax
Article 22 - PERSONAL INCOME TAX
Part 1 - (601 - 607) GENERAL
607 - Meaning of terms.

  607.  Meaning  of terms. (a) General. Any term used in this article
  shall have the same meaning as when used in a comparable context in  the
  laws  of  the  United  States relating to federal income taxes, unless a
  different meaning is clearly required but such meaning shall be  subject
  to  the  exceptions  or  modifications  prescribed in this article or by
  statute. Any reference in this article 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  income taxes, as the same may be or become effective at any
  time or from time to time for the taxable year.
(b) Marital or other status. An individual's marital or  other  status
  under section six hundred one, subsection (b) of section six hundred six
  and  section  six  hundred  fourteen shall be the same as his marital or
  other status for purposes of establishing the applicable federal  income
  tax rates.