Section 1322. Persons subject to the city income tax surcharge

(a) General.
  The  city income tax surcharge imposed pursuant to the authority of this
  article shall be imposed for each taxable year on  every  city  resident
  individual,  estate and trust. A taxpayer's taxable year for purposes of
  a city income tax surcharge imposed pursuant to the  authority  of  this
  article  shall  be the same as his taxable year under article twenty-two
  of this chapter.
    (b) Partners and partnerships. A partnership  as  such  shall  not  be
  subject to a city income tax surcharge imposed pursuant to the authority
  of  this  article.  Persons  carrying  on  business as partners shall be
  liable for such city income tax surcharge  only  in  their  separate  or
  individual  capacities.  As used in this article, the term "partnership"
  shall include,  unless  a  different  meaning  is  clearly  required,  a
  subchapter  K  limited liability company. The term "subchapter K limited
  liability company" shall mean a limited liability company classified  as
  a  partnership  for  federal  income  tax  purposes.  The  term "limited
  liability company" means a  domestic  limited  liability  company  or  a
  foreign limited liability company, as defined in section one hundred two
  of  the  limited  liability  company law, a limited liability investment
  company formed pursuant to section five hundred  seven  of  the  banking
  law, or a limited liability trust company formed pursuant to section one
  hundred two-a of the banking law.
    (c)  Associations  taxable  as  corporations. An association, trust or
  other unincorporated organization which is taxable as a corporation  for
  federal  income  tax  purposes shall not be subject to a city income tax
  surcharge imposed pursuant to the authority of this article.
    * (d) Exempt trusts and organizations. A trust or other unincorporated
  organization which by reason of its purposes  or  activities  is  exempt
  from  federal  income  tax  shall  be  exempt  from  any city income tax
  surcharge imposed pursuant to the authority of this article  (regardless
  of  whether  subject to federal income tax on unrelated business taxable
  income). A qualified higher education  fund,  as  defined  in  paragraph
  three  of  subsection (k) of section six hundred twelve of this chapter,
  shall be exempt from any city income tax surcharge imposed  pursuant  to
  the authority of this article.
    * NB Applies to taxable years beginning prior to 1988
    * (d) Exempt trusts and organizations. A trust or other unincorporated
  organization  which  by  reason  of its purposes or activities is exempt
  from federal income tax  shall  be  exempt  from  any  city  income  tax
  surcharge  imposed pursuant to the authority of this article (regardless
  of whether subject to federal income tax on unrelated  business  taxable
  income).
    * NB Applies to taxable years beginning after 1987