ยง 1323. Net state tax. The net state tax of a city resident
individual, estate or trust shall mean the sum of all of the taxes
imposed on such individual, estate or trust under article twenty-two of
this chapter for the taxable year less the applicable credits (other
than the credit for tax withheld) allowed to such individual, estate or
trust under such article for the taxable year.
Structure New York Laws
Article 30-A - City Income Tax Surcharge
1321 - Authority to Impose City Income Tax Surcharge.
1322 - Persons Subject to the City Income Tax Surcharge.
1325 - City Resident and City Nonresident Defined.
1326 - Returns and Liabilities.
1327 - Change of Resident Status During Year.
1329 - Requirement of Withholding Tax From Wages.
1330 - Credit for Tax Withheld.
1331 - Enforcement With Other Taxes.