City Pass-through Entity Tax

Article 24-b - City Pass-through Entity Tax
Article 24-a - Pass-through Entity TaxArticle 25 - Reciprocal Enforcement of Tax Liabilities
Section 867 - DefinitionsSection 868 - City Pass-through Entity Tax ElectionSection 869 - Imposition and Rate of TaxSection 870 - City Pass-through Entity Tax CreditSection 871 - Payment of Estimated TaxSection 872 - Filing of Return and Payment of TaxSection 873 - Procedural and Administrative Provisions