PART

Returns and Payment of Tax

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