CHANGES IN THE CONSOLIDATED AND SELECTED GENERAL LAWS, 1992--(Continued) Nonresident partners and electing shareholders of s 760 S 55 92 760 S 56 92 760 S 57 92 760 S 58 92 Returns and liabilities 55 S 84 92 Time and place for filing returns and paying tax 770 S 11 92 Extensions of time 760 S 59 92 Requirements concerning returns, notices, records and statements 760 S 60 92 Election by shareholders of s corporations 760 S 61 92 660 660 660 671 671 671 671 671 685 685 sbs(d) ad (for sbs(d)) (for sbs(e)) sbs(a) 4(1) amd sbs(b) 1(2) sb!(B) amd sbl(D) amd sb (C) and 685 686 688 691 697 699 699 sbs hdg amd 699 699 801 951 952 954 954-a Transition provisions or closely held businesses; additional estate tax 55 S 13 92 55 S 13 92 55 S 14 92 760 S 64 92 826 S 192 826 S 2 92 826 S 3 92 955 sbs(c) (1) amd 826 4 92 826 S 592 826 S 6 92 826 § ? 92 CHANGES IN THE CONSOLIDATED AND SELECTED GENERAL LAWS, 1992--(Continued) 826 S 24 92 826 S 25 92 826 S 26 92 826 S 27 92 826 S 28 92 826 S 29 92 55 S 51 92 55 S 88 92 760 S 65 & 770 S 8 92 55 S 89 92 Interest on overpayment 1088 sbs(f) ad (for sbs(E)) 55 S 89 92 1111 1115 1119 1132 sb (p) ad 20 S 1 92 541 S 92 760 S 66 92 . Interest on overpayment tion registration of motor vehicles the service of vehicles 1134 sb (a) (1) and 760 S 67 92 2 92 55 S 426 92 810 S 1 92 FEE ON PAGING DEVICES 1145 sb (g) ad A 28 PART vad ($1150) 1202-k sb (2) amd 1202-1 sb (2) amd 1202-0 redes (for $1202-) 1202-0 sb (10) amd 1202-0 ad 1202-0 ad 55 $375 92 750 S 1 92 750 S 2 92 676 S 676 S 689S 1 92 2 92 1 92 Hotel or motel taxes in Tioga county county of cities and counties administered by state 1202-0 ad 1210 op and . 741 S 784 S 1 92 1 92 of 1210-A sb (b) amd Taxes cities and counties administered by state tax commission 531 S 1 & 574 S 16 617 S 18 633 S 16 638 S 26 713 S 126 718 S 18 719 S16 720 S 721 S 1 92 Sales and compensating use tax for purposes of the Suffolk county drinking water protection program 708 S 29 92 Limitations on rates 531 S 26 574 $ 28 617 S 2 & 633 S 26 713 S 13 & 718 S 26 719 S 2 & 720 S 25 721 S 28 760 S 68 92 Prior rights assigned counties and cities-Cayuga county 531 § 3 92 Prior rights assigned counties and cities-Albany county 574 S 392 Prior rights assigned counties and cities-Tomkins county .... 617 3 92 Prior rights assigned counties and cities-Monroe county 718 S 3 92 Prior rights assigned counties and cities-One i da county 719 5 3 92 1224 sb (1) ad 1243 amd 721 § 3 92 808 S 492 617 5 4 92 Prior rights assigned counties and cities-Oneida county relief act the additional one percent cate of sales and pensating use taxes in Oneida county ... lump sum distributions 685 S 1 92 718 S 492 1262-9 ad 1262-9 ad 719 § 492 1301-B sbs(f) amd 760 $ 69 92 CHANGES IN THE CONSOLIDATED AND SELECTED GENERAL LAWS, 1992--(Continued) 1304 sbs(a) 1(1) sb (D) op amd Rate of tax 1304 sbs(a) (2) sb(A) op amd Rate of tax 1304 sbs (a) (2) sb (B) op amd Rate of tax 1304 sbs (a) (2) sb!(C) op amd Rate of tax 1304 sbs(a) (2) sbi (D) op amd Rate of tax 1304 sbs (a) (3) sb (A) op amd Rate of tax 1304 sbs (a) (3) sbs(B) op amd Rate of tax 1304 sbs(a) (3) sb!(C) op amd Rate of tax 1304 sbs(a) 1(3) sby(D) op amd Rate of tax 1304-A sbs(b) (1) sb4 (A) op amd Tax surcharge 1304-A sbs(b) 1(1) sb! (B) op amd Tax surcharge 1304-A sbs(b) 4(2) sb(A) opl amd Tax surcharge 1304-A sbs(b) (2) sb (B) op and Tax surcharge 1304-A sbs(b) (3) sb! (A) op amd Tax surcharge sbi (B) op amd Tax surcharge Deposit and disposition of revenues Deposit and disposition of revenues Authorization to impose tax Definitions 1401 sb (g) and Definitions 1409 sb (a) and Returns Returns to be secret Definitions Interest and penalties 1447 sb 1 (f) sbi (1) amd 827 S 6 92 827 S 7 92 55 S 90 92 55 S 91 92 55 S 92 92 681 S 12 92 760 S 70 92 760 S 71 92 234 S 3 92 760 S 72 92 760 S 73 92 760 973-a 92 55 S 65 92 Filings and procedures 1447 sb 1 (f) sb (2) cpld Filings and procedures 1447 sb 3 1(b) and Filings and procedures 1449-b sb 2 amd Designation of agents 1455 sbs (b) 1(1) sb (v) clause (A) and Computation of tax 1455 sbs (b) 1(1) sbt (v) clause (D) [pid Computation of tax 1455-A sb (a) amd Tax surcharge 1455-B sb 1 amd Temporary metropolitan transportation 234 S 1 92 + 760 S 74 92 172 S 1 92 234 S 2 92 55 S 28 92 55 S 29 92 55 S 24 92 business tax |