N.Y. Tax Law § 1302 — Persons subject to tax

§ 1302. Persons subject to tax. (a) Imposition of tax. The city\npersonal income tax (other than the city separate tax on the ordinary\nincome portion of lump sum distributions) imposed pursuant to the\nauthority of this article shall be imposed for each taxable year on the\ncity taxable income of every city resident individual, estate and trust.\nA taxpayer's taxable year for purposes of a tax imposed pursuant to the\nauthority of this article shall be the same as his taxable year under\narticle twenty-two of this chapter.\n (b) Partners and partnerships. A partnership as such shall not be\nsubject to a tax imposed pursuant to the authority of this article.\nPersons carrying on business as partners shall be liable for such tax\nonly in their separate or individual capacities. As used in this\narticle, the term "partnership" shall include, unless a different\nmeaning is clearly required, a subchapter K limited liability company.\nThe term "subchapter K limited liability company" shall mean a limited\nliability company classified as a partnership for federal income tax\npurposes. The term "limited liability company" means a domestic limited\nliability company or a foreign limited liability company, as defined in\nsection one hundred two of the limited liability company law, a limited\nliability investment company formed pursuant to section five hundred\nseven of the banking law, or a limited liability trust company formed\npursuant to section one hundred two-a of the banking law.\n (c) Associations taxable as corporations. An association, trust or\nother unincorporated organization which is taxable as a corporation for\nfederal income tax purposes shall not be subject to a tax imposed\npursuant to the authority of this article.\n (d) Exempt trusts and organizations. A trust or other unincorporated\norganization which by reason of its purposes is exempt from federal\nincome tax shall be exempt from any tax imposed pursuant to the\nauthority of this article (regardless of whether subject to federal\nincome tax on unrelated business taxable income).\n