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CHANGES IN THE CONSOLIDATED AND SELECTED GENERAL LAWS, 1992--(Continued)

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Nonresident partners and electing shareholders of s
corporations

760 S 55 92
New York source income of a nonresident estate or
trust

760 S 56 92
New York minimum taxable income of nonresidents or
part-year residents

760 S 57 92
Returns and liabilities

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

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sbs(b) 4(3)

sbl(D) amd
sbs (c) (1) amd
SbS(c) 1(2) amd
sbs(c) 1(3) amd
sbs (c) (5)

sb (C) and
sbs(c) (6) amd
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699 699 801 951 952 954 954-a

Transition provisions
Transition provisions
Transition provisions
Definitions
Applicable internal revenue code provisions
Resident's estate tax
Resident's New York gross estate
Valuation of certain real property devoted to farming

or closely held businesses; additional estate tax
Resident's New York estate tax deductions
Resident's New York estate tax deductions
Credit for exemption for permitted purposes

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
955
958-a

sbs(c) (1) amd
sbs(e) !(3) amd
sbs(h) amd

826 4 92 826 S 592 826 S 6 92 826 § ? 92

CHANGES IN THE CONSOLIDATED AND SELECTED GENERAL LAWS, 1992--(Continued)

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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

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8 92 55 S 89 92

Interest on overpayment

1088
1088

sbs(f) ad
sbs (g) rel

(for sbs(E))
sb (i) amd

55 S 89 92

1111

1115 1119 1132

sb (p) ad
sb (c) amd
sb (c) amd

20 S 1 92 541 S

92 760 S 66 92

.

Interest on overpayment
Special rules for computing receipts and considera-

tion
Exemptions from sales and use taxes
Refunds or credits based on proof of certain uses
Collection of tax from customer; proof required for

registration of motor vehicles
Registration ..
General powers of the tax commission
Special requirements relating

the service of
providing parking, garaging or storing for motor

vehicles
Penalties and interest

1134 sb (a) (1) and
1142 sb 10 and
1142-A ad

760 S 67 92
20 S

2 92 55 S 426 92

810 S
810 S

1 92
2 92

FEE ON PAGING DEVICES
Hotel or motel taxes in the county of Rockland
Hotel or motel taxes in the county of St. Lawrence

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
Hotel or motel taxes in Tioga county
Hotel and motel taxes in Suffolk county
Hotel or motel taxes in the city of Lockport, Niagara

county
Hotel or motel taxes in Seneca county
Taxes

of cities and counties administered by state

1202-0 ad 1210

op and

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741 S 784 S

1 92 1 92

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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

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721 § 3 92 808 S 492 617 5 4 92

Prior rights assigned counties and cities-Oneida

county
Judicial review
Sales tax; Tompkins county
The Westchester county property tax stabilization and

relief act
The Monroe county sales tax adjustment act
Allocation and distribution of net collections from

the additional one percent cate of sales and

pensating use taxes in Oneida county ...
City separate tax on the ordinary income portion of

lump sum distributions

685 S 1 92 718 S 492

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760 $ 69 92

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CHANGES IN THE CONSOLIDATED AND SELECTED GENERAL LAWS, 1992--(Continued)

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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
1304-A sbs(b) 1(3)

sbi (B) op amd Tax surcharge
1310 sbs(d) 1(2) amd Credits against tax
1313 amd

Deposit and disposition of revenues
1326 sbs(b) (5) amd Returns and liabilities
1333 amd

Deposit and disposition of revenues
1340 sbs (c) si
sbs(c) and

Authorization to impose tax
1401 sb (e) amd

Definitions 1401 sb (g) and

Definitions 1409 sb (a) and

Returns
1436 ad

Returns to be secret
1440 sbl f(b) and Definitions
1440 sb 6 amd

Definitions
1446 sb 5 ad

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

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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

CHANGES IN THE CONSOLIDATED AND SELECTED GENERAL LAWS, 1992--(Continued)

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