N.Y. TAX Law § 1322

§ 1322. Persons subject to the city income tax surcharge. (a) General.\nThe city income tax surcharge imposed pursuant to the authority of this\narticle shall be imposed for each taxable year on every city resident\nindividual, estate and trust. A taxpayer's taxable year for purposes of\na city income tax surcharge imposed pursuant to the authority of this\narticle shall be the same as his taxable year under article twenty-two\nof this chapter.\n (b) Partners and partnerships. A partnership as such shall not be\nsubject to a city income tax surcharge imposed pursuant to the authority\nof this article. Persons carrying on business as partners shall be\nliable for such city income tax surcharge only in their separate or\nindividual capacities. As used in this article, the term "partnership"\nshall include, unless a different meaning is clearly required, a\nsubchapter K limited liability company. The term "subchapter K limited\nliability company" shall mean a limited liability company classified as\na partnership for federal income tax purposes. The term "limited\nliability company" means a domestic limited liability company or a\nforeign limited liability company, as defined in section one hundred two\nof the limited liability company law, a limited liability investment\ncompany formed pursuant to section five hundred seven of the banking\nlaw, or a limited liability trust company formed pursuant to section one\nhundred two-a of the banking law.\n (c) Associations taxable as corporations. An association, trust or\nother unincorporated organization which is taxable as a corporation for\nfederal income tax purposes shall not be subject to a city income tax\nsurcharge imposed pursuant to the authority of this article.\n (d) Exempt trusts and organizations. A trust or other unincorporated\norganization which by reason of its purposes or activities is exempt\nfrom federal income tax shall be exempt from any city income tax\nsurcharge imposed pursuant to the authority of this article (regardless\nof whether subject to federal income tax on unrelated business taxable\nincome).\n