New York Tax Law

Every section of the New York Tax Law, in order — 1,429 sections. Source: NY Senate Open Legislation, current through November 4, 2026.

• N.Y. Tax Law § 503-b — Supplemental tax
• N.Y. Tax Law § 504 — Exemptions
• N.Y. Tax Law § 505 — Returns
• N.Y. Tax Law § 506 — Payment of tax
• N.Y. Tax Law § 507 — Records
• N.Y. Tax Law § 508 — Responsibility of owner
• N.Y. Tax Law § 509 — Powers of tax commission
• N.Y. Tax Law § 510 — Determination of tax
• N.Y. Tax Law § 511 — Proceedings to recover tax
• N.Y. Tax Law § 512 — Penalties and interest
• N.Y. Tax Law § 512-a — Admissibility of weigh slips
• N.Y. Tax Law § 513 — Refunds
• N.Y. Tax Law § 514 — Secrecy of returns
• N.Y. Tax Law § 514-a — Mailing rules; holidays
• N.Y. Tax Law § 515 — Disposition of revenues
• N.Y. Tax Law § 521 — Definitions
• N.Y. Tax Law § 522 — Licenses
• N.Y. Tax Law § 523 — Fuel use tax
• N.Y. Tax Law § 524 — Credits and refunds
• N.Y. Tax Law § 525 — Exemptions
• N.Y. Tax Law § 526 — Returns and payment of tax
• N.Y. Tax Law § 527 — Interest and penalty
• N.Y. Tax Law § 528 — Procedure, administration and disposition of revenues
• N.Y. Tax Law § 601 — Imposition of tax
• N.Y. Tax Law § 601-a — Cost of living adjustment
• N.Y. Tax Law § 603 — Separate tax on the ordinary income portion of lump sum distributions
• N.Y. Tax Law § 605 — General provisions and definitions
• N.Y. Tax Law § 606 — Credits against tax
• N.Y. Tax Law § 607 — Meaning of terms
• N.Y. Tax Law § 611 — New York taxable income of a resident individual
• N.Y. Tax Law § 612 — New York adjusted gross income of a resident individual
• N.Y. Tax Law § 613 — New York deduction of a resident individual
• N.Y. Tax Law § 614 — New York standard deduction of a resident individual
• N.Y. Tax Law § 615 — New York itemized deduction of a resident individual
• N.Y. Tax Law § 616 — New York exemptions of a resident individual
• N.Y. Tax Law § 617 — Resident partners and shareholders of S corporations
• N.Y. Tax Law § 617-a — Residents; special provisions
• N.Y. Tax Law § 618 — New York taxable income of a resident estate or trust
• N.Y. Tax Law § 619 — Share of a resident estate, trust or beneficiary in New York fiduciary adjustment
• N.Y. Tax Law § 620 — Credit for income tax of another state
• N.Y. Tax Law § 620-a — Credit against separate tax
• N.Y. Tax Law § 621 — Credits to trust beneficiary receiving accumulation distribution
• N.Y. Tax Law § 624 — Computation of separate tax on the ordinary income portion of lump sum distributions received by resident individuals, estates and trusts
• N.Y. Tax Law § 625 — Gift for fish and wildlife management
• N.Y. Tax Law § 625-a — Gifts to food banks
• N.Y. Tax Law § 626 — The United States Olympic Committee/Lake Placid Olympic Training Center Fund
• N.Y. Tax Law § 626-a — Gift for home delivered meals for seniors
• N.Y. Tax Law § 627 — Gift for breast cancer research and education
• N.Y. Tax Law § 627-a — Gift for honor and remembrance of veterans
• N.Y. Tax Law § 627-b — Gift for assisting homeless veterans
• N.Y. Tax Law § 627-c — Gift for New York state veterans' homes
• N.Y. Tax Law § 628 — Gift for missing and exploited children clearinghouse fund
• N.Y. Tax Law § 629 — Gift for Alzheimer's disease support services
• N.Y. Tax Law § 629-a — Gift for eliminating the stigma relating to mental illness
• N.Y. Tax Law § 629-b — Gift for substance use disorder education and recovery
• N.Y. Tax Law § 630 — Gift for prostate and testicular cancer research and education
• N.Y. Tax Law § 630-a — Gift for World Trade Center memorial foundation
• N.Y. Tax Law § 630-b — Gift for volunteer firefighting and volunteer emergency services fund
• N.Y. Tax Law § 630-c — Gift for New York state teen health education fund
• N.Y. Tax Law § 630-d — Gift for women's cancers education and prevention
• N.Y. Tax Law § 630-d — Gift for autism awareness and research
• N.Y. Tax Law § 630-e — Gift to the love your library fund
• N.Y. Tax Law § 630-f — Gift for organ and tissue donation outreach and research
• N.Y. Tax Law § 630-f — Gift for military families
• N.Y. Tax Law § 630-f — Gift for ALS research and education
• N.Y. Tax Law § 630-f — Gift for city university of New York
• N.Y. Tax Law § 630-f — Gift for school-based health centers
• N.Y. Tax Law § 630-f — Gift for lupus education and prevention
• N.Y. Tax Law § 630-g — Gift for the William B
• N.Y. Tax Law § 630-g — Gift for leukemia, lymphoma and myeloma research, education and treatment
• N.Y. Tax Law § 630-g — Gift to the arts fund
• N.Y. Tax Law § 630-h — New York state campaign finance fund check-off
• N.Y. Tax Law § 630-i — Gifts for thoroughbred aftercare
• N.Y. Tax Law § 630-i — Gifts for the state library system
• N.Y. Tax Law § 630-i — Gift for the firearm violence research fund
• N.Y. Tax Law § 630-j — Gifts for standardbred aftercare
• N.Y. Tax Law § 630-k — Gift for Lyme and tick-borne diseases education, research and prevention
• N.Y. Tax Law § 630-l — Gift for diabetes research and education
• N.Y. Tax Law § 630-l — Gift for cure childhood cancer research fund
• N.Y. Tax Law § 631 — New York source income of a nonresident individual
• N.Y. Tax Law § 632 — Nonresident partners and electing shareholders of S corporations
• N.Y. Tax Law § 632-a — Personal service corporations and S corporations formed or availed of to avoid or evade New York State income tax
• N.Y. Tax Law § 633 — New York source income of a nonresident estate or trust
• N.Y. Tax Law § 634 — Share of a nonresident beneficiary in income from New York sources
• N.Y. Tax Law § 635 — Credit to trust beneficiary receiving accumulation distribution
• N.Y. Tax Law § 637 — Computation of separate tax on the ordinary income portion of lump sum distributions received by nonresident or part-year resident indivi...
• N.Y. Tax Law § 638 — New York source income of a part-year resident
• N.Y. Tax Law § 639 — Accruals upon change of residence
• N.Y. Tax Law § 651 — Returns and liabilities
• N.Y. Tax Law § 652 — Time and place for filing returns and paying tax
• N.Y. Tax Law § 653 — Signing of returns and other documents
• N.Y. Tax Law § 654 — Relief from joint and several liability on joint return
• N.Y. Tax Law § 657 — Extensions of time
• N.Y. Tax Law § 658 — Requirements concerning returns, notices, records and statements
• N.Y. Tax Law § 659 — Report of federal changes, corrections or disallowances
• N.Y. Tax Law § 659-a — Reporting of federal partnership adjustments
• N.Y. Tax Law § 660 — Election by shareholders of S corporations
• N.Y. Tax Law § 661 — Change of election
• N.Y. Tax Law § 662 — Computation of tax where taxpayer restores substantial amount held under claim of right
• N.Y. Tax Law § 663 — Estimated tax on sale or transfer of real property by nonresident
• N.Y. Tax Law § 671 — Requirement of withholding tax from wages
• N.Y. Tax Law § 672 — Information statement for employee
• N.Y. Tax Law § 673 — Credit for tax withheld
• N.Y. Tax Law § 674 — Employer's return and payment of withheld taxes
• N.Y. Tax Law § 675 — Employer's liability for withheld taxes
• N.Y. Tax Law § 676 — Employer's failure to withhold
• N.Y. Tax Law § 677 — Designation of third parties to perform acts required of employers
• N.Y. Tax Law § 678 — Liability of third parties paying or providing for wages
• N.Y. Tax Law § 681 — Notice of deficiency
• N.Y. Tax Law § 682 — Assessment
• N.Y. Tax Law § 683 — Limitations on assessment
• N.Y. Tax Law § 684 — Interest on underpayment
• N.Y. Tax Law § 685 — Additions to tax and civil penalties
• N.Y. Tax Law § 686 — Overpayment
• N.Y. Tax Law § 687 — Limitations on credit or refund
• N.Y. Tax Law § 688 — Interest on overpayment
• N.Y. Tax Law § 689 — Petition to tax commission
• N.Y. Tax Law § 690 — Review of tax commission decision
• N.Y. Tax Law § 691 — Mailing rules; holidays; miscellaneous
• N.Y. Tax Law § 692 — Collection, levy and liens
• N.Y. Tax Law § 693 — Transferees
• N.Y. Tax Law § 694 — Jeopardy assessment
• N.Y. Tax Law § 695 — Criminal penalties; cross-reference
• N.Y. Tax Law § 696 — Income taxes of members of armed forces, astronauts, and victims of certain terrorist attacks
• N.Y. Tax Law § 697 — General powers of tax commission
• N.Y. Tax Law § 698 — Deposit and disposition of revenue
• N.Y. Tax Law § 699 — Transition provisions
• N.Y. Tax Law § 800 — Definitions
• N.Y. Tax Law § 801 — Imposition of tax and rate
• N.Y. Tax Law § 802 — Pass through of tax prohibited
• N.Y. Tax Law § 803 — Exemption override
• N.Y. Tax Law § 804 — Payment of tax
• N.Y. Tax Law § 805 — Deposit and disposition of revenue
• N.Y. Tax Law § 806 — Procedural provisions
• N.Y. Tax Law § 807 — Enforcement with other taxes
• N.Y. Tax Law § 850 — Definitions
• N.Y. Tax Law § 851 — Employer election
• N.Y. Tax Law § 852 — Imposition and rate of tax
• N.Y. Tax Law § 853 — Pass through of tax
• N.Y. Tax Law § 854 — Payment of tax
• N.Y. Tax Law § 855 — Employee credit
• N.Y. Tax Law § 856 — Deposit and disposition of revenue
• N.Y. Tax Law § 857 — Procedural provisions
• N.Y. Tax Law § 860 — Definitions
• N.Y. Tax Law § 861 — Pass-through entity tax election
• N.Y. Tax Law § 862 — Imposition and rate of tax
• N.Y. Tax Law § 863 — Pass-through entity tax credit
• N.Y. Tax Law § 864 — Payment of estimated tax
• N.Y. Tax Law § 865 — Filing of return and payment of tax
• N.Y. Tax Law § 866 — Procedural provisions
• N.Y. Tax Law § 867 — Definitions
• N.Y. Tax Law § 868 — City pass-through entity tax election
• N.Y. Tax Law § 869 — Imposition and rate of tax
• N.Y. Tax Law § 870 — City pass-through entity tax credit
• N.Y. Tax Law § 871 — Payment of estimated tax
• N.Y. Tax Law § 872 — Filing of return and payment of tax
• N.Y. Tax Law § 873 — Procedural and administrative provisions
• N.Y. Tax Law § 901 — Collection of taxes by suits in other states
• N.Y. Tax Law § 902 — Enforcement of taxes imposed by other states
• N.Y. Tax Law § 903 — Interest and penalties
• N.Y. Tax Law § 951 — Applicable internal revenue code provisions
• N.Y. Tax Law § 951-a — General provisions and definitions
• N.Y. Tax Law § 952 — Tax imposed
• N.Y. Tax Law § 954 — Resident's New York gross estate
• N.Y. Tax Law § 955 — Resident's New York taxable estate
• N.Y. Tax Law § 957 — Modification for limited powers of appointment created prior to September first, nineteen hundred thirty
• N.Y. Tax Law § 958 — Exemptions in other laws not applicable
• N.Y. Tax Law § 960 — Nonresident's estate tax
• N.Y. Tax Law § 960-a — Reciprocity
• N.Y. Tax Law § 961 — Effect of federal determination
• N.Y. Tax Law § 971 — Estate tax returns
• N.Y. Tax Law § 971-a — Additional proceedings in estates of non-domiciliary decedents
• N.Y. Tax Law § 972 — Time and place for filing returns
• N.Y. Tax Law § 973 — Signing of returns and other documents
• N.Y. Tax Law § 974 — Payment of tax
• N.Y. Tax Law § 975 — Liability for tax
• N.Y. Tax Law § 976 — Extensions of time
• N.Y. Tax Law § 977 — Requirements concerning returns, notices, records and statements
• N.Y. Tax Law § 978 — Compromise agreements in cases of disputed domicile
• N.Y. Tax Law § 979 — Report of change in federal taxable estate, adjusted taxable gifts, additional estate tax imposed by section 2032A of the internal revenu...
• N.Y. Tax Law § 979-a — Notification by surrogate to commissioner concerning tax
• N.Y. Tax Law § 980 — Change of election
• N.Y. Tax Law § 981 — Discharge from liability
• N.Y. Tax Law § 982 — Lien for estate tax
• N.Y. Tax Law § 983 — Surrogates; assistants and clerks; district tax attorneys
• N.Y. Tax Law § 990 — Applicability of other tax law provisions
• N.Y. Tax Law § 991 — Interest accrual relief for additional tax attributable to newly-discovered abandoned property
• N.Y. Tax Law § 992 — Addition to tax in the case of valuation understatement
• N.Y. Tax Law § 994 — Secrecy requirement and penalties for violation
• N.Y. Tax Law § 997 — Extensions of time for payment of estate tax where estate consists largely of interest in closely held businesses
• N.Y. Tax Law § 998 — Petition to the surrogate's court and appeal
• N.Y. Tax Law § 999 — Deposit and disposition of revenue
• N.Y. Tax Law § 999-a — Appendix to article twenty-six
• N.Y. Tax Law § 1080 — Application of article
• N.Y. Tax Law § 1081 — Notice of deficiency
• N.Y. Tax Law § 1082 — Assessment
• N.Y. Tax Law § 1083 — Limitations on assessment
• N.Y. Tax Law § 1084 — Interest on underpayment
• N.Y. Tax Law § 1085 — Additions to tax and civil penalties
• N.Y. Tax Law § 1086 — Overpayment