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N.Y. YTS Law § 15-120

This is the official text of N.Y. YTS Law § 15-120, part of New York’s YTS Law — part of the compiled statutory law of New York, published by the state as "YTS Law." Browse the sections below, each linked to its official government source.

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Estimated tax

Official statutory text

§ 15-120. Estimated tax.\n Every taxpayer having net earnings from self-employment shall make a\ndeclaration of his/her estimated tax and shall pay his/her estimated tax\nin the same manner and subject to the same requirements, to the greatest\nextent possible, as provided in §§ 655 and 656 of the New York State Tax\nLaw, if his net earnings from self-employment can reasonably be expected\nto exceed fifteen thousand dollars ($15,000). No declaration or payment\nof estimated tax shall be required for taxable years beginning in 1984.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.