New York Laws
Article 2-D - City Personal Income Tax on Residents
25-AP3 - Ruturns, Declarations and Payment of Tax

New York Laws

GCT - General City

Article 2-D - City Personal Income Tax on Residents

25-A - Authorization to Impose Tax.

25-AP1-6 - City Personal Income Tax on Residents

25-AP1 - General

25-A-1 - Meaning of Terms.

25-A-2 - Persons Subject to Tax.

25-A-3 - Rate of Tax.

25-A-3-A - Rate of Tax.

25-A-4 - Taxable Years to Which Tax Applies; Tax for Taxable Years Beginning Prior to and Ending After July First, Nineteen Hundred Sixty-Six.

25-A-5 - Accounting Periods and Methods.

25-A-6 - Resident and Nonresident Defined.

25-AP2 - Residents

25-A-11 - City Taxable Income of a Resident Individual.

25-A-12 - City Adjusted Gross Income of a Resident Individual.

25-A-13 - City Deduction of a Resident Individual.

25-A-14 - City Standard Deduction of a Resident Individual.

25-A-15 - City Itemized Deduction of a Resident Individual.

25-A-16 - City Personal Exemptions of a Resident Individual.

25-A-17 - Resident Partners.

25-A-18 - City Taxable Income of a Resident Estate or Trust.

25-A-19 - Share of a Resident Estate, Trust or Beneficiary in City Fiduciary Adjustment.

25-A-20 - Credit to Trust Beneficiary Receiving Accumulation Distribution.

25-AP3 - Ruturns, Declarations and Payment of Tax

25-A-31 - Returns and Liabilities.

25-A-32 - Time and Place for Filing Returns and Paying Tax.

25-A-33 - Signing of Returns and Other Documents.

25-A-34 - Change of Residence Status During the Year.

25-A-35 - Declarations of Estimated Tax.

25-A-36 - Payments of Estimated Tax.

25-A-37 - Extensions of Time.

25-A-38 - Requirements Concerning Returns, Notices, Records and Statements.

25-A-39 - Report of Change in Federal Taxable Income.

25-A-40 - Change of Election.

25-A-41 - Declaration of Estimated Tax for Taxable Years Beginning Prior to the Date This Local Law Becomes Effective.

25-AP4 - Withholding of Tax

25-A-51 - Requirement of Withholding Tax From Wages.

25-A-52 - Information Statement for Employee.

25-A-53 - Credit for Tax Withheld.

25-A-54 - Employer's Return and Payment of Withheld Taxes.

25-A-55 - Employer's Liability for Withheld Taxes.

25-A-56 - Employer's Failure to Withhold.

25-AP5 - Procedure and Administration

25-A-61 - Notice of Deficiency.

25-A-62 - Assessment.

25-A-63 - Limitations on Assessment.

25-A-64 - Interest on Underpayment.

25-A-65 - Additions to Tax and Civil Penalties.

25-A-66 - Overpayment.

25-A-67 - Limitations on Credit or Refund.

25-A-68 - Interest on Overpayment.

25-A-69 - Petition to Administrator.

25-A-70 - Review of Administrator's Decision.

25-A-71 - Mailing Rules; Holidays.

25-A-72 - Collection, Levy and Liens.

25-A-73 - Transferees.

25-A-74 - Jeopardy Assessment.

25-A-75 - Criminal Penalties.

25-A-76 - Armed Forces Relief Provisions.

25-A-77 - General Powers of Administrator.

25-A-78 - Secrecy Requirement and Penalties for Violation.

25-AP6 - Miscellaneous

25-A-90 - Deposit and Disposition of Revenues by Administrator.

25-A-91 - Effect of Invalidity in Part; Inconsistencies With Other Laws.

25-B - Credits Against Tax.

25-C - Administrative Provisions.