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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
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ARTICLE 24
Employer Compensation Expense Program
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CHAPTER 60
Tax
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ARTICLE 24-B
City Pass-through Entity Tax
This entry was published on 2021-04-23
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ARTICLE 24-A
Pass-through Entity Tax
Tax (TAX) CHAPTER 60
SECTION 860
Definitions
SECTION 861
Pass-through entity tax election
SECTION 862
Imposition and rate of tax
SECTION 863
Pass-through entity tax credit
SECTION 864
Payment of estimated tax
SECTION 865
Filing of return and payment of tax
SECTION 866
Procedural provisions
ARTICLE 24-A

PASS-THROUGH ENTITY TAX
Section 860. Definitions.

861. Pass-through entity tax election.

862. Imposition and rate of tax.

863. Pass-through entity tax credit.

864. Payment of estimated tax.

865. Filing of return and payment of tax.

866. Procedural provisions.