New York Statutes

§ 15-120 — Estimated tax

New York § 15-120
JurisdictionNew York
Law YTSYonkers income tax surcharge
Art. 10Earnings Tax On Nonresidents

This text of New York § 15-120 (Estimated tax) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Yonkers income tax surcharge § 15-120 (2026).

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

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New York § 15-120, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/YTS/15-120.