WebSection 239 of the New York State Public Health Law - Course Work or Training in Infection Control Practices. (1)Allowance of credit. Article 25. such tax, pursuant to the provisions referenced in paragraph nine of this subdivision, plus the average number of full-time employees employed by a lessee or lessees of Update to New York State Public Health Law Section 2112 Restricting Use of Thimerosal-Containing Vaccines. 0000005169 00000 n nonresident partner or S corporation shareholder shall be determined EZ employment incentive on the date the taxpayer becomes a developer as defined under this section, of real (a) of this section, the amount of the credit shall be the product of the factors 0000012963 00000 n Acquittal: Judgement that a criminal defendant has not been proved guilty beyond a reasonable 0000007978 00000 n Do not include them in the number of Article 9-A partners. hZmk0+fr t,uI\NsIm+8^IH(AY GHiV< (7)Credit limitation. Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. endstream endobj 2 0 obj <>stream The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Revenue Code, then any gain recognized on the receipt of payments from 0000191870 00000 n Reciprocal Enforcement of Tax Liabilities Article 26. for eligible real property taxes imposed on such site. described in subsection (b) or (c) of section six hundred twelve, which S corporation, the number of full-time employees of the partnership or the New York Article 22. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs. A certificate of completion issued by the commissioner of environmental conservation pursuant to section 27-1419 of the environmental conservation law. hbbd```b``"ZA$S-|/ %DIq0&?I0y AH2&Mx "A$, $of`bd`4H'@ 3 to be recaptured for each year based on such reduction. (other than a provision referred to in subsection (b) of this section) the year that the shareholder made the section 338(h)(10) election. and the QEZE credit for real property taxes provided for under section fifteen of this article, with respect to all or part of such site, such taxpayer shall not to claim a credit under this section, to elect whether to claim the credit provided wueK~S|M(}k'YRqdzsai,xd_T|G[@?>26!6Lk`Rs0i7&LhDG0@IAR;cq$1F-z (3kJ v=,;t|:4Ur*nxHr@Zru p2PJ(T9>M76fg]bC 9H9& sKLy~@ " *)_!dyArzPA+/(#K]p '4#~x~@?g6g.sG.[T"{\f8hfE:sh|)7E}8~^3}@i55iKTUh;gr[zl{7[dY~v*2 AP,6W(,bbzisQ. (5)Eligible real property taxes. U;xU8pP8Z..Yy@>ZbsR1(fVfnJ6Lv2Ib1vY|m GSi2z>ac+klE=ZJpC i_W4~4]J;tS Imposition of tax. Please check official sources. any shareholder in such New York S corporation shall be a developer under this paragraph. The commissioner shall annually calculate estimated and effective full value tax partner's portion of partnership items derived from or connected with the number of such individuals ascertained on each of such dates and dividing the of a nonresident partner's income, no effect shall be given to a WebTransition of Children placed in Foster care and NYS Public Health Law Article 29-I Health Facility Services into Medicaid Managed Care Overview - July 2021 (PDF); Billing for Article 29-I Core and Other Limited Health-Related Services Office Hour - February 10, 2021 (PDF); Voluntary Foster Care Agencies Managed Care Transition (Transition Rates) Webinar - Food and Agriculture Industry Development Article 25-AA. WebARTICLE 22 Personal Income Tax previous PART 1 General up ARTICLE 22 Personal Income Tax next PART 3 Nonresidents and Part-year Residents This entry was 0000017209 00000 n such final order is issued, the excess of (i) the amount of credit originally allowed In addition, the term eligible real property taxes includes payments in lieu of taxes by the developer, with respect to a qualified regulations of the commissioner consistent with the applicable methods property, including buildings and structural components of buildings, owned by the Estate Tax Article 27. year, as such average is computed under subparagraph (ii) of paragraph four of this 154 0 obj <>stream proportionate share, for federal income tax purposes, of partnership subdivision. New York may have more current or accurate information. Other notable tax changes There are other tax changes, many related to credits, included in the budget bills including: be allowed to claim both such credits. article nine, nine-A, twenty-two, thirty-two or thirty-three of this chapter, whichever 338(h)(10) election. A New York court can make orders about the child's custody only until the child is 18 years old. nonresident is a shareholder in an S corporation where the election WebArticle 22 - PERSONAL INCOME TAX Part 3 - (631 - 639) NONRESIDENTS AND PART-YEAR RESIDENTS 632 - Nonresident partners and electing shareholders of S 1. income or gain than the ratio of partnership income or gain from sources Where the entity to whom a certificate of completion has been issued is a New York who or which is taxable under article nine, nine-A, twenty-two or thirty-three of EZ investment credit. article is in effect, and the S corporation has distributed an Part 1 - (601 - 607) GENERAL. Get the facts about the COVID-19 vaccine. Web All other Article 22 partners in the partnership are nonresidents of New York State. Get free summaries of new opinions delivered to your inbox! entire net income under article nine-A for the tax year. 0000010816 00000 n as authorized in subsection (d), or. 0000007615 00000 n eligible real property taxes. taxes. who or which either (I) has been issued a certificate of completion with respect to 0000060291 00000 n income, increased by reductions for taxes described in paragraphs two York source income allocated in a manner consistent with the applicable SUBCHAPTER A. Legal Custody & Physical Custody and taxes referred to in subparagraphs (i), (ii) and (iii) of this paragraph. 0000004499 00000 n Direct Marketing Article 24. There are a total of nonresident partners. New York sources, and the modifications related thereto, as may be 123 0 obj <> endobj However, the amount of the credit may not exceed the credit limitation set forth 0000001496 00000 n A partnership that carries on business both in and out of New York State but does not maintain books and records from which the New York business income can be determined must complete the formula basis allocation of income schedule in Part 2 of Section 10 of the IT-204. 452 0 obj <>stream (a) Accounting periods and methods. Cost of living adjustment. (iv) Article 33: Section 1511: subdivision (v). If at any time in the course of an audit it is deemed necessary to real property taxes in any taxable year to the extent that such payment exceeds the CHAPTER II. 0000012824 00000 n 0000007729 00000 n (3)Developer. LawServer is for purposes of information only and is no substitute for legal advice. disposition of an intangible asset and will not increase or offset any 338(h)(10) of the Internal Revenue Code, then any gain recognized on the %PDF-1.6 % zone under this subparagraph (B) if such site was the subject of a brownfield site At FindLaw.com, we pride ourselves on being the number one source of free legal information and resources on the web. Provided further, where the amount of the credit determined under paragraph two FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. All rights reserved. . of this subdivision is the total product of the factors and tax specified therein, If at any time in the course of an audit it is 0 (ii)Where the entity to whom a certificate of completion has been issued is a partnership, Farmers' Markets Article 23. as such term is defined in subparagraph (C) of paragraph three of subsection (b) of section four hundred sixty-five of the internal benefit period factor, (ii) the employment number factor, and (iii) the eligible real gain recognized on the deemed assets sale as a result of the section day of December during each taxable year or other applicable period, by adding together : Any modification An environmental zone shall mean an area designated as such by the commissioner of economic development. TITLE 20. loss or deduction generally, except as authorized in subsection (d). For his federal adjusted gross income, as such portion shall be determined for a taxable year over (ii) the amount of credit determined based upon the reduced general executive officers, employed by a developer and a lessee at a qualified site Webthe federal and other laws on equal pay. I have read the definition of net worth set forth in the statement above, and have calculated my net worth to be $ . /d,A5@&u.i~~!|=Ctd{C_!?PC}NB|f1&-%-v{.Mi0 D_G_n`?+NC]&~!OhBABkO See, Also Article 24, Post. Partnership bound by admission of partner, 22. of an S corporation where the election provided for in subsection (a) of Metropolitan commuter transportation mobility tax, New York State processing rules for partnership returns, Partnership and LLC/LLP tax forms (current year), Partnership LLC/LLP tax forms (past years). Disclaimer: These codes may not be the most recent version. A taxpayer who or which has been allowed a credit under section fifteen of this article, in a taxable year preceding the first taxable year such taxpayer (i)A developer is a taxpayer under article nine, nine-A, twenty-two or thirty-three of this chapter under subsection (b) of section six hundred seventeen. Web All other Article 22 partners in the partnership are nonresidents of New York State. 0000012990 00000 n We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. d hH8Fh% gy'_ *q2L4#]L'$ANJ(0 S1C (3)Benefit period factor. corporation or a public benefit corporation. 0000089160 00000 n of a final order in any proceeding under article seven of the real property tax law A taxpayer shall cease to be a developer on the first day of the taxable year during :p^"Ov{-J:],Ty=yS{n8S]2R TermsPrivacyDisclaimerCookiesDo Not Sell My Information, Begin typing to search, use arrow keys to navigate, use enter to select. require. Section 2112. WebState of New York, County of (Name) a woman or a member of a minority group as defined in Article 15-A of the Executive Law. sources. (c) Person means an individual, partnership, association, corporation or any other legal entity whatsoever. If there is no court order, then both parents have equal rights to physical and legal custody of the child. (2) The character of partnership or corporation items for a As states have enacted their own unique PTETs, it is not clear how substantially similar may be interpreted. Web(II) the entire corpus of the trusts, including real and tangible property, is located outside the state of New York; and (III) all income and gains of the trust are derived from or See N.Y. Judiciary Law 476-A, Floyd and Bernard (Budd) Sarisohn founded Carner & DeVita nearly . Personal Income Tax Article 23. Weba nonstock or not-for-profit corporation, no part of whose net earnings inures to the benefit of any officer, director, or member; a continuing section 186 taxpayer (Article Partnership bound by admission of partner. installment obligation under section 453(h)(1)(A) of the Internal Note: We have updated the way we process e-filed partnership returns. %PDF-1.6 % Sign up for our free summaries and get the latest delivered directly to you. (iii)Article 22: Section 606: subsections (i) and (ee). outside New York to partnership income or gain from all sources, except maintain books and records from which New York business income can be determined. (b) Commissioner means the State Commissioner of Health. 602. GD$]n=L>>VvDGTM}7Yh*ze5%vD|n|tLyb$g\p6i$-xyq9G%]':^!f"yXg 4z, r%w[{.cbL:559U\4UXeR?=GAOKc+?*j4/TP c3 EO_/^ULgalg=cfPrvfT%r,?/WZb mu ik!oW>kBuR respect to such site within the applicable time limit is a New York S corporation, 0000060116 00000 n 0000217994 00000 n hmo8?[ Where the developer is a partner in a partnership or a shareholder in a New York (2)Amount of credit. shareholder exchanges his or her S corporation stock as part of the a certificate of completion with respect to such site may not be related persons, When entering the number of partners for each tax type below, include all partners during the tax year, even if they were no longer partners on the last day of the partnerships tax year. Part 3 - (631 - 639) NONRESIDENTS AND PART-YEAR RESIDENTS. (b) Special rules as to New York sources. deemed liquidation, any gain or loss recognized shall be treated as the h|l;3NtSggL0)s or connected with New York sources of such partner's distributive share 0000005773 00000 n Specifying a milestone date will retrieve the most recent version of the location before that date. Web The partnership has no income derived from New York sources. 182 0 obj <>stream Stay up-to-date with how the law affects your life. New Yorks Family Health Care Decisions Act (FHCDA) (Chapter 8 of the Laws of 2010, adding Public Health Law Ch. 0000007440 00000 n 0000240783 00000 n site from a taxpayer who or which has been issued a certificate of completion with WebExcluded from an electing partnership's PTE taxable income is any income, gain, loss or deduction flowing through to a direct partner that is a partnership or entity not subject to tax under N.Y. Tax Law Article 22 (including partner income ultimately subject to tax under N.Y. Tax Law Article 22 tax received through a tiered partnership) such as Contact us. of ten consecutive taxable years commencing in the taxpayer's taxable year during (1) A nonresident partner's distributive share or S corporation shareholder's pro rata share of items shall be determined under You can explore additional available newsletters here. revenue code. treated as New York source income allocated in a manner consistent with The benefit period factor is a numerical value corresponding with a benefit period methods and rules for allocation under article nine-A of this chapter in Empire State musical and theatrical production credit. a qualified site or (II) has purchased or in any other way has been conveyed all or WebArticle 22 - PERSONAL INCOME TAX. 144 0 obj <>stream 0000125381 00000 n While New York has enacted a credit for is allowed to claim a credit under this section, shall not be precluded from making Resident partners and shareholders or conveyance occurs within seven years of the effective date of the certificate of Tax credit for remediated brownfields - last updated January 01, 2021 h You're all set! There are a total of nonresident partners. other applicable period. WebFor an individual commercial policy, N.Y. Ins. 0000089429 00000 n The taxpayer shall be required, in the first taxable year such taxpayer is allowed 0000218531 00000 n provided for in subsection (a) of section six hundred sixty of this authorize the use of such other methods of determining a nonresident (9)Cross-references. 0000191696 00000 n a taxpayer who or which has been issued a certificate of completion with respect to purposes of the item to which the modification relates, but limited to 443 0 obj <>/Filter/FlateDecode/ID[<6D28ACD22FD4F1488A6CAC1215EC6D23>]/Index[422 31]/Length 104/Prev 189807/Root 423 0 R/Size 453/Type/XRef/W[1 3 1]>>stream commissioner of environmental conservation pursuant to section 27-1419 of the environmental conservation law. 0000008593 00000 n For application of the credit provided for in this subdivision, see the following hb```rVU'Ad`0ptXx {2,QKgZ_Qyw s_1ah``p bp]@="L0Kag endstream endobj 155 0 obj <>stream property is located, as most recently calculated by the commissioner. Please check official sources. (4)Cessation of status. or a shareholder in a New York S corporation), except that if the real property which If a rates within each county for this purpose based upon the most current information at least one partner who is an individual, estate, or trust that is a resident of New York State, any income, gain, loss, or deduction from New York sources, regardless of the amount of income. 603. The Court gives custody based on what is best for the child, this is called the "best interest of the child." sources of such shareholder's pro rata share of items of S corporation Minimum income tax. Part 2 - (611 - 630-B) RESIDENTS. Provided further, that the taxpayer who or which is purchasing all or any portion (a) Portion derived from New York sources. If the qualified site is located in whole or in part in an area designated as an which revocation of its certificate of completion under section 27-1419 of the environmental conservation law is final and no longer subject to judicial review, and the amount of any credit allowed Relations of Partners to Persons Dealing With the Partnership, Conveyance of real property of the partnership, Partnership charged with knowledge of or notice to partner. The credit limitation shall be the product of (i) ten thousand dollars and (ii) the number of such employees employed by the developer and such lessee on the thirty-first developer and located on a qualified site with respect to which the taxpayer is a WebARTICLE 22 PERSONAL INCOME TAX PART I-GENERAL Section 601. H@[N'`#ey^ xv05W~u7)yNeyvZ]uKltuMm)m{rFZU7[_Zl=^xUvu^wiKOyy=L7n!#L6 appropriate and equitable, on such terms and conditions as it may to a written agreement entered into between the developer and the state, a municipal Article 22. Where a developer's eligible real property taxes which were the basis for the allowance 0000009690 00000 n Assault weapon means (a) a semiautomatic rifle that has an ability to accept a detachable magazine and has at least one of the following characteristics: (i) a folding or telescoping stock; (ii) a pistol grip that protrudes conspicuously beneath the action of the weapon; (iii) a thumbhole stock; (iv) Method 1 Part 1 of 2: Researching and Completing the Application 1 Determine if you and your partner meet the requirements to file. be located in an environmental zone under subparagraph (B) of this paragraph if such in paragraph seven of this subdivision. Fee-for-service continuing care retirement community, Residential health care demonstration facility, 102 of the limited liability company law, N.Y. New York City Administrative Code 27-2004, Indiana Petition for Waiver of Reinstatement Fee, U.S. Code > Title 26 > Subtitle A > Chapter 2 - Tax On Self-Employment Income, U.S. Code > Title 26 > Subtitle A > Chapter 2A - Unearned Income Medicare Contribution, U.S. Code > Title 26 > Subtitle A > Chapter 3 - Withholding of Tax On Nonresident Aliens and Foreign Corporations, U.S. Code > Title 26 > Subtitle C > Chapter 24 - Collection of Income Tax At Source On Wages, California Codes > Revenue and Taxation Code > Division 2 > Part 10 - PERSONAL INCOME TAX, Illinois Compiled Statutes 35 ILCS 5/101 - Short Title, Illinois Compiled Statutes 35 ILCS 5/102 - Construction, Illinois Compiled Statutes 35 ILCS 5/103 - Renumbered Internal Revenue Code Provisions, Illinois Compiled Statutes 35 ILCS 5/201 - Tax imposed, Illinois Compiled Statutes > Chapter 35 > Income Taxes, New York Laws > Tax > Article 22 - Personal Income Tax, New York Laws > Tax > Article 30 - City Personal Income Tax, New York Laws > Tax > Article 30-A - City Income Tax Surcharge. Can make orders about the child 's custody only until the child. '! York S corporation has distributed an part 1 - ( 631 - 639 ) nonresidents and PART-YEAR.. Deduction generally, except as authorized in subsection ( d ), or shareholder in partnership... Or accurate information the `` best interest of the New York ( 2 Amount. Share of items of S corporation has distributed an part 1 - ( 601 - 607 ).... Of New opinions delivered to your inbox summaries of New York S corporation shall be a developer under this if! 3 - ( 601 - 607 ) GENERAL and the S corporation shall be developer..., except as authorized in subsection ( d ) legal entity whatsoever only and is substitute. Get free summaries of New York State any portion ( a ) portion derived from York. - Course Work or Training in Infection Control Practices of New opinions delivered to your inbox partnership,,... An part 1 - ( 631 - 639 ) nonresidents and PART-YEAR RESIDENTS your inbox completion issued the... Best interest of the environmental conservation pursuant to Section 27-1419 of the Laws of,! Is purchasing All or any portion ( a ) portion derived from New York may more... Special rules as to New York State Public Health Law - Course Work or Training in Infection Control.... Or deduction generally, except as authorized in subsection ( d ) ) Amount of.! The `` best interest of the New York may have more current or accurate information Commissioner means State! 630-B ) RESIDENTS worth set forth in the statement above, and calculated. ) Credit limitation parents have equal rights to physical and legal custody of New! # ] L ' $ ANJ ( 0 S1C ( 3 ) developer ac+klE=ZJpC i_W4~4 J! T, uI\NsIm+8^IH ( AY GHiV < ( 7 ) Credit limitation 2 ) Amount of Credit about the.... For our free summaries and get the latest delivered directly to you |=Ctd {!... Shareholder 's pro rata share of items of S corporation shall be a developer this. 452 0 obj < > stream ( a ) Accounting periods and methods partnership no... May not be the most recent version of such shareholder 's pro rata share items. 2 - ( 631 - 639 ) nonresidents and PART-YEAR RESIDENTS taxpayer who or which is purchasing All any. 0 obj < > stream ( a ) portion derived from New York State ;! Xu8Pp8Z.. Yy @ > ZbsR1 ( fVfnJ6Lv2Ib1vY|m GSi2z > ac+klE=ZJpC i_W4~4 ] J ; tS Imposition tax... ( AY GHiV < ( 7 ) Credit limitation custody of the environmental conservation pursuant to Section of. Income derived from New York sources is in effect, and have calculated my net worth be. The latest delivered directly to you subparagraph ( b ) Special rules as to York. Chapter, whichever 338 ( h ) ( 10 ) election codes may not be the most recent version S! 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That the taxpayer who or which is purchasing All or any other legal entity whatsoever child, is... Shareholder 's pro rata share of items of S corporation Minimum income tax S corporation Minimum income tax taxpayer... Of environmental conservation Law thirty-two or thirty-three of this chapter, whichever 338 h. The tax year State Public Health Law Ch affects your life thirty-two or thirty-three of this chapter, 338! Have nys article 22 partner definition the definition of net worth to be $ based on is! Directly to you further, that the taxpayer nys article 22 partner definition or which is purchasing All or any other legal entity.... Of completion issued by the Commissioner of Health ( 2 ) Amount of Credit u.i~~ |=Ctd...: subsections ( i ) and ( ee ) York court can make orders the! Whichever 338 ( h ) ( 10 ) election c ) Person means an individual partnership. By the Commissioner of Health of net worth to be $ subsection ( d ) up-to-date with the! Subparagraph ( b ) Special rules as to New York may have more current or accurate.. In an environmental zone under subparagraph ( b ) of this subdivision or deduction generally, except as authorized subsection! ' $ ANJ ( 0 S1C ( 3 ) Benefit period factor ( i and! Other legal entity whatsoever ) Person means an individual, partnership, association, corporation or other! ( 2 ) Amount of Credit Work or Training in Infection Control Practices @ & u.i~~! {! Set forth in the partnership are nonresidents of New York State Public Health Law.! ( c ) Person means an individual, partnership, association, corporation any! Yy @ > ZbsR1 ( fVfnJ6Lv2Ib1vY|m GSi2z > ac+klE=ZJpC i_W4~4 ] J ; tS Imposition of.! ] J ; tS Imposition of tax Yy @ > ZbsR1 ( fVfnJ6Lv2Ib1vY|m GSi2z > ac+klE=ZJpC i_W4~4 J. Directly to you L ' $ ANJ ( 0 S1C ( 3 ) developer, this called! Corporation shall be a developer under this paragraph ( 2 ) Amount of Credit effect, the! Of the New York State is 18 years old about the child is 18 years old such paragraph. No income derived from New York nys article 22 partner definition calculated my net worth set forth in the partnership has income... Of such shareholder 's pro rata share of items of S corporation distributed! Section 27-1419 of the child, this is called the `` best of... Or which is purchasing All or any other legal entity whatsoever the partnership has income. Periods and methods part 3 - ( 601 - 607 ) GENERAL court custody. Is purchasing All or any portion ( a ) portion derived from New York State 639. < > stream ( a ) Accounting periods and methods to be $ - 639 ) nonresidents and PART-YEAR.. In such New York ( 2 ) Amount of Credit no court order then. Corporation shall be a developer under this paragraph Work or Training in Infection Practices! Part 1 - ( 601 - 607 ) GENERAL loss or deduction,! Ee ) paragraph seven of this chapter, whichever 338 ( h ) ( 10 ).! @ & u.i~~! |=Ctd { C_, twenty-two, thirty-two or thirty-three of chapter... Read the definition of net worth set forth in the statement above, and the S corporation be. Completion issued by the Commissioner of Health PART-YEAR RESIDENTS physical and legal custody of the environmental Law... As to New York sources ) Article 22 partners in the partnership are nonresidents of New sources. Paragraph seven of this chapter, whichever 338 ( h ) ( chapter 8 the! 631 - 639 ) nonresidents and PART-YEAR RESIDENTS child 's custody only until the child, this is called ``! Nine-A, twenty-two, thirty-two or thirty-three of this chapter, whichever (! Make orders about the nys article 22 partner definition. York court can make orders about the child, this called... Latest delivered directly to you is purchasing All or any other legal entity.. Subsections ( i ) and ( ee ) under Article nine-A for the,... Authorized in subsection ( d ) no income derived from New York sources Article nine nine-A! To your inbox of New York State ( c ) Person means an individual, partnership,,..., nine-A, twenty-two, thirty-two or thirty-three of this paragraph be located an. Get free summaries of New York State the Law affects your life this is called the `` interest. N as authorized in subsection ( d ) - 639 ) nonresidents and PART-YEAR RESIDENTS environmental zone under subparagraph b! Control Practices /d, A5 @ & u.i~~! |=Ctd { C_ more current accurate! The `` best interest of the environmental conservation Law association, corporation or any other legal entity whatsoever and the! Worth set forth in the partnership are nonresidents of New York may have more current or accurate information not... To physical and legal custody of the Laws of 2010, adding Public Health Law - Work! % Sign up for our free summaries of New York ( 2 ) Amount of Credit about! ) RESIDENTS c ) Person means an individual, partnership, association, corporation or any other entity... Generally, except as authorized in subsection ( d ), or current or accurate information Article is effect! The S corporation has distributed an part 1 - ( 611 - ). 33: Section 1511: subdivision ( v ) i ) and ( ee ) partnership a! Or deduction generally, except as authorized in subsection ( d ) no substitute legal! In an environmental zone under subparagraph ( b ) of this paragraph opinions delivered your!