N.Y. Tax Law § 1304-C — Filing fees

§ 1304-C. Filing fees. (a) In addition to any other taxes or fees\nauthorized by this article or any other law, any city imposing the taxes\nauthorized by this article is hereby authorized and empowered to adopt\nand amend local laws providing that every subchapter K limited liability\ncompany (as such term is defined in subsection (b) of section thirteen\nhundred two of this article), every limited liability company that is a\ndisregarded entity for federal income tax purposes and every partnership\nwhich has any income derived from sources within such city, determined\nin accordance with the applicable rules of section six hundred\nthirty-one of this chapter as in the case of a state nonresident\nindividual (except that in making that determination any references in\nsection six hundred thirty-one of this chapter to "New York source" or\n"New York sources" shall be read as references to "New York city source"\nor "New York city sources" and any references in that section to "this\nstate" or "the state" shall be read as references to "this city" or "the\ncity"), shall within thirty days after the last day of the taxable year\nmake a payment of a filing fee. The amount of the filing fee shall be\nthe amount determined under paragraph three of subsection (c) of section\nsix hundred fifty-eight of this chapter, except that in making that\ndetermination any references in that section to "New York source gross\nincome" must be read as reference to "New York city source gross\nincome". Any local law imposing the filing fee authorized by this\nsection shall provide that where the filing fee is not timely paid, it\nshall be paid upon notice and demand and shall be assessed, collected\nand paid in the same manner as the taxes imposed pursuant to the\nauthority of this article, and for these purposes any reference in the\nlocal law imposing those taxes to the taxes imposed by that local law\nshall be deemed also to refer to the filing fee imposed pursuant to the\nauthority of this section.\n (b) Any local law imposing the filing fee authorized by this section\nshall provide that every partnership having any income derived from city\nsources, determined in accordance with the applicable rules of section\nsix hundred thirty-one of this chapter as in the case of a state\nnonresident individual (except that in making such determination any\nreferences in such section to "New York source" or "New York sources"\nshall be read as references to "New York city source" or "New York city\nsources" and any references in such section to "this state" or "the\nstate" shall be read as references to "this city" or "the city"), shall\nmake a return for the taxable year setting forth all items of income,\ngain, loss and deduction and such other pertinent information as the\ncommissioner may by regulations and instructions prescribe. Such return\nshall be filed on or before the fifteenth day of the fourth month\nfollowing the close of each taxable year except that the due date for\nthe return of a partnership consisting entirely of nonresident\nnoncitizens shall be the date prescribed for the filing of its federal\npartnership return for the taxable year. For purposes of this\nsubsection, "taxable year" means a year or a period which would be a\ntaxable year of the partnership if it were subject to the taxes imposed\nunder the authority of this article.\n (c) Except as otherwise provided in this section, any filing fee\nimposed pursuant to the authority of this section shall be administered\nand collected by the commissioner in the same manner as the filing fee\nimposed by paragraph three of subsection (c) of section six hundred\nfifty-eight of this chapter, and shall be deposited and disposed of in\nthe same manner as taxes pursuant to the provisions of section thirteen\nhundred thirteen of this article.\n (d) Any local law imposing the filing fee authorized by this section\nshall apply to taxable years beginning on or after the ninetieth day\nafter the effective date of this section.\n