ARTICLE
Pass-through Entity Tax
- 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