N.Y. Tax Law § 1304-c: Filing fees

§ 1304-C. Filing fees. (a) In addition to any other taxes or fees

authorized by this article or any other law, any city imposing the taxes

authorized by this article is hereby authorized and empowered to adopt

and amend local laws providing that every subchapter K limited liability

company (as such term is defined in subsection (b) of section thirteen

hundred two of this article), every limited liability company that is a

disregarded entity for federal income tax purposes and every partnership

which has any income derived from sources within such city, determined

in accordance with the applicable rules of section six hundred

thirty-one of this chapter as in the case of a state nonresident

individual (except that in making that determination any references in

section six hundred thirty-one of this chapter to "New York source" or

"New York sources" shall be read as references to "New York city source"

or "New York city sources" and any references in that section to "this

state" or "the state" shall be read as references to "this city" or "the

city"), shall within thirty days after the last day of the taxable year

make a payment of a filing fee. The amount of the filing fee shall be

the amount determined under paragraph three of subsection (c) of section

six hundred fifty-eight of this chapter, except that in making that

determination any references in that section to "New York source gross

income" must be read as reference to "New York city source gross

income". Any local law imposing the filing fee authorized by this

section shall provide that where the filing fee is not timely paid, it

shall be paid upon notice and demand and shall be assessed, collected

and paid in the same manner as the taxes imposed pursuant to the

authority of this article, and for these purposes any reference in the

local law imposing those taxes to the taxes imposed by that local law

shall be deemed also to refer to the filing fee imposed pursuant to the

authority of this section.

(b) Any local law imposing the filing fee authorized by this section

shall provide that every partnership having any income derived from city

sources, determined in accordance with the applicable rules of section

six hundred thirty-one of this chapter as in the case of a state

nonresident individual (except that in making such determination any

references in such section to "New York source" or "New York sources"

shall be read as references to "New York city source" or "New York city

sources" and any references in such section to "this state" or "the

state" shall be read as references to "this city" or "the city"), shall

make a return for the taxable year setting forth all items of income,

gain, loss and deduction and such other pertinent information as the

commissioner may by regulations and instructions prescribe. Such return

shall be filed on or before the fifteenth day of the fourth month

following the close of each taxable year except that the due date for

the return of a partnership consisting entirely of nonresident

noncitizens shall be the date prescribed for the filing of its federal

partnership return for the taxable year. For purposes of this

subsection, "taxable year" means a year or a period which would be a

taxable year of the partnership if it were subject to the taxes imposed

under the authority of this article.

(c) Except as otherwise provided in this section, any filing fee

imposed pursuant to the authority of this section shall be administered

and collected by the commissioner in the same manner as the filing fee

imposed by paragraph three of subsection (c) of section six hundred

fifty-eight of this chapter, and shall be deposited and disposed of in

the same manner as taxes pursuant to the provisions of section thirteen

hundred thirteen of this article.

(d) Any local law imposing the filing fee authorized by this section

shall apply to taxable years beginning on or after the ninetieth day

after the effective date of this section.