§ 54A:2-1 Imposition of tax
§ 54A:2-1a Determination of tax due, certain circumstances
§ 54A:2-1.1 Determination of tax, income of nonresident
§ 54A:2-1.2 Review of New York enactments by Attorney General
§ 54A:2-2 Partners and partnerships
§ 54A:2-3 Associations taxable as corporations
§ 54A:2-4 Minimum taxable income