Tax Law, § 620(c)
The following definitions apply for purposes of sections 120.1 -120.3 of this Part:
The term New York State tax payable means the ordinary tax (see section 101.1 of this Title), less any household credit permitted under section 606(b) of the Tax Law.
The term New York State tax payable, for purposes of this Part, does not include any amounts representing interest or penalties.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 120.4