General

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