N.Y. Tax Law Section 1304-C
Filing fees


(a)

In addition to any other taxes or fees authorized by this article or any other law, any city imposing the taxes authorized by this article is hereby authorized and empowered to adopt and amend local laws providing that every subchapter K limited liability company (as such term is defined in subsection (b) of § 1302 (Persons subject to tax)section thirteen hundred two of this article), every limited liability company that is a disregarded entity for federal income tax purposes and every partnership which has any income derived from sources within such city, determined in accordance with the applicable rules of § 631 (New York source income of a nonresident individual)section six hundred thirty-one of this chapter as in the case of a state nonresident individual (except that in making that determination any references in § 631 (New York source income of a nonresident individual)section six hundred thirty-one of this chapter to “New York source” or “New York sources” shall be read as references to “New York city source” or “New York city sources” and any references in that section to “this state” or “the state” shall be read as references to “this city” or “the city”), shall within thirty days after the last day of the taxable year make a payment of a filing fee. The amount of the filing fee shall be the amount determined under paragraph three of subsection (c) of § 658 (Requirements concerning returns, notices, records and statements)section six hundred fifty-eight of this chapter, except that in making that determination any references in that section to “New York source gross income” must be read as reference to “New York city source gross income”. Any local law imposing the filing fee authorized by this section shall provide that where the filing fee is not timely paid, it shall be paid upon notice and demand and shall be assessed, collected and paid in the same manner as the taxes imposed pursuant to the authority of this article, and for these purposes any reference in the local law imposing those taxes to the taxes imposed by that local law shall be deemed also to refer to the filing fee imposed pursuant to the authority of this section.

(b)

Any local law imposing the filing fee authorized by this section shall provide that every partnership having any income derived from city sources, determined in accordance with the applicable rules of § 631 (New York source income of a nonresident individual)section six hundred thirty-one of this chapter as in the case of a state nonresident individual (except that in making such determination any references in such section to “New York source” or “New York sources” shall be read as references to “New York city source” or “New York city sources” and any references in such section to “this state” or “the state” shall be read as references to “this city” or “the city”), 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 commissioner 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 except that the due date for the return of a partnership consisting entirely of nonresident noncitizens shall be the date prescribed for the filing of its federal partnership return for the 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 the taxes imposed under the authority of this article.

(c)

Except as otherwise provided in this section, any filing fee imposed pursuant to the authority of this section shall be administered and collected by the commissioner in the same manner as the filing fee imposed by paragraph three of subsection (c) of § 658 (Requirements concerning returns, notices, records and statements)section six hundred fifty-eight of this chapter, and shall be deposited and disposed of in the same manner as taxes pursuant to the provisions of § 1313 (Deposit and disposition of revenues)section thirteen hundred thirteen of this article.

(d)

Any local law imposing the filing fee authorized by this section shall apply to taxable years beginning on or after the ninetieth day after the effective date of this section.

Source: Section 1304-C — Filing fees, https://www.­nysenate.­gov/legislation/laws/TAX/1304-C (updated Dec. 16, 2022; accessed Jul. 13, 2024).

Accessed:
Jul. 13, 2024

Last modified:
Dec. 16, 2022

§ 1304-C’s source at nysenate​.gov

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