Terms Used In New York Laws > Alternative County Government > Article 1 - Short Title; Application; Authorization; Definitions

• partnership: shall include , unless a different meaning is clearly required, a subchapter K limited liability company. See N.Y. New York City Administrative Code 11-1901
• Taxable year: means the taxpayer's taxable year for federal income tax purposes. See N.Y. New York City Administrative Code 11-1901
• This state: means the state of New York. See N.Y. New York City Administrative Code 11-1901
• Wages: means wages as defined in subsection (a) of section thirty-four hundred one of the internal revenue code, except that (1) wages shall not include payments for active service as a member of the armed forces of the United States and shall not include, in the case of a nonresident individual or partner of a partnership doing an insurance business as a member of the New York insurance exchange described in § 6201 of the insurance law, any item of income, gain, loss or deduction of such business which is such individual's distributive or pro rata share for federal income tax purposes or which such individual is required to take into account separately for federal income tax purposes, and (2) wages shall include (i) the amount of member or employee contributions to a retirement system or pension fund picked up by the employer pursuant to subdivision f of § 517 of the retirement and social security law or section 13-225. See N.Y. New York City Administrative Code 11-1901