Sec. 101.1. Definition of ordinary tax

As used in this Subchapter, the term ordinary tax means the New York State personal income tax imposed under subsections (a) through (e) of section 601, as the case may be, and section 699 of the Tax Law. As used in this Subchapter, such term “ordinary tax” does not include the New York State minimum income tax on the New York minimum taxable income of every individual, estate and trust imposed under section 602 of the Tax Law or the New York State separate tax on the ordinary income portion of lump sum distributions of every individual, estate and trust imposed under section 603 of the Tax Law.