(a) Where ordinary tax is not computed on the New York State personal income tax return.

Where a taxpayer files a New York State personal income tax return on form IT-200, such taxpayer may (in accordance with specific instructions) elect not to compute the ordinary tax on such return. In such case, the Tax Commission will determine the amount of ordinary tax due, send the taxpayer a notice stating the amount payable, and make demand for the amount payable. The amount of ordinary tax determined to be due by the Tax Commission must be paid within 10 days of the date of issuance of the notice. However, if the notice is mailed to the taxpayer more than 10 days before the due date of such return, the ordinary tax must be paid on or before the due date of such return.

(b) Where the ordinary tax is computed on the New York State personal income tax return.

Where a taxpayer files a New York State personal income tax return on form IT-200 and computes the amount of ordinary tax on such return, any ordinary tax shown to be due thereon must, without assessment, notice or demand, be paid not later than the date fixed for filing such return.

(c) Use of tax table for computing the ordinary tax.

The Tax Commission has established a tax table for the purpose of computing the ordinary tax by reference to stated income brackets, allowable exemptions and applicable ordinary tax rates. If a taxpayer files his New York State income tax return on form IT-200 and computes the amount of ordinary tax on such return, he must use this table in computing the ordinary tax.