Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
25-A - Authorization to Impose Tax. - (a) Any such local law may include a provision for...
25-AP1-6 - City Personal Income Tax on Residents - CITY PERSONAL INCOME TAX ON RESIDENTS PART I GENERAL Section...
25-AP1 - General - CITY PERSONAL INCOME TAX ON RESIDENTS PART I GENERAL
25-A-1 - Meaning of Terms. - (a) "Administrator" means the finance administrator or other fiscal officer...
25-A-2 - Persons Subject to Tax. - (b) Partners and partnerships.-- A partnership as such shall not...
25-A-3 - Rate of Tax. - § 3. Rate of tax. -- The tax imposed by...
25-A-3-A - Rate of Tax. - (a) For taxable years ending on or before December thirty-first,...
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. - (b) Alternate methods for determining tax for taxable years ending...
25-A-5 - Accounting Periods and Methods. - (b) Change of accounting periods.--If a taxpayer's taxable year is...
25-A-6 - Resident and Nonresident Defined. - (1) who is domiciled in the city, unless he maintains...
25-AP2 - Residents - PART II RESIDENTS
25-A-11 - City Taxable Income of a Resident Individual. - (b) Husband and wife.--(1) If the federal taxable income of...
25-A-12 - City Adjusted Gross Income of a Resident Individual. - (b) Modifications increasing federal adjusted gross income.--There shall be added...
25-A-13 - City Deduction of a Resident Individual. - § 13. City deduction of a resident individual.-- The city...
25-A-14 - City Standard Deduction of a Resident Individual. - (b) Husband and wife determining income separately.-- The city standard...
25-A-15 - City Itemized Deduction of a Resident Individual. - (b) Husband and wife.--(1) A husband and wife, both of...
25-A-16 - City Personal Exemptions of a Resident Individual. - (b) Husband and wife.--If the city income taxes of a...
25-A-17 - Resident Partners. - (b) Character of items.--Each item of partnership income, gain, loss,...
25-A-18 - City Taxable Income of a Resident Estate or Trust. - (a) There shall be subtracted six hundred dollars as the...
25-A-19 - Share of a Resident Estate, Trust or Beneficiary in City Fiduciary Adjustment. - (b) Definition.--The city fiduciary adjustment shall be the net amount...
25-A-20 - Credit to Trust Beneficiary Receiving Accumulation Distribution. - (b) Limitation.--The credit under this section shall not reduce the...
25-AP3 - Ruturns, Declarations and Payment of Tax - PART III RETURNS, DECLARATIONS AND PAYMENT OF TAX
25-A-31 - Returns and Liabilities. - (1) every resident individual required to file a federal income...
25-A-32 - Time and Place for Filing Returns and Paying Tax. - § 32. Time and place for filing returns and paying...
25-A-33 - Signing of Returns and Other Documents. - (b) Partnerships.--Any return, statement or other document required of a...
25-A-34 - Change of Residence Status During the Year. - (b) City taxable income for portion of year individual is...
25-A-35 - Declarations of Estimated Tax. - (b) Definition of estimated tax.--The term "estimated tax" means the...
25-A-36 - Payments of Estimated Tax. - (1) If the declaration is filed on or before April...
25-A-37 - Extensions of Time. - (b) Furnishing of security.--If any extension of time is granted...
25-A-38 - Requirements Concerning Returns, Notices, Records and Statements. - (b) Partnerships.--Every partnership having a resident partner shall make a...
25-A-39 - Report of Change in Federal Taxable Income. - § 39. Report of change in federal taxable income.--If the...
25-A-40 - Change of Election. - § 40. Change of election.-- Any election expressly authorized by...
25-A-41 - Declaration of Estimated Tax for Taxable Years Beginning Prior to the Date This Local Law Becomes Effective. - § 41. Declaration of estimated tax for taxable years beginning...
25-AP4 - Withholding of Tax - PART IV WITHHOLDING OF TAX
25-A-51 - Requirement of Withholding Tax From Wages. - (b) Withholding exemptions.--For purposes of this section: (1) An employee...
25-A-52 - Information Statement for Employee. - § 52. Information statement for employee.-- Every employer required to...
25-A-53 - Credit for Tax Withheld. - § 53. Credit for tax withheld.-- Wages upon which tax...
25-A-54 - Employer's Return and Payment of Withheld Taxes. - (b) Combined returns. The administrator may by regulation provide for...
25-A-55 - Employer's Liability for Withheld Taxes. - § 55. Employer's liability for withheld taxes.-- Every employer required...
25-A-56 - Employer's Failure to Withhold. - § 56. Employer's failure to withhold.--If an employer fails to...
25-AP5 - Procedure and Administration - PART V PROCEDURE AND ADMINISTRATION
25-A-61 - Notice of Deficiency. - (b) Notice of deficiency as assessment.--After ninety days from the...
25-A-62 - Assessment. - (b) Other assessment powers.--If the mode or time for the...
25-A-63 - Limitations on Assessment. - (b) Time return deemed filed.--(1) Early return.--For purposes of this...
25-A-64 - Interest on Underpayment. - (b) Exception as to estimated tax.--This section shall not apply...
25-A-65 - Additions to Tax and Civil Penalties. - (b) Deficiency due to negligence.--If any part of a deficiency...
25-A-66 - Overpayment. - (b) Excessive withholding.--If the amount allowable as a credit for...
25-A-67 - Limitations on Credit or Refund. - (b) Extension of time by agreement.--If an agreement under the...
25-A-68 - Interest on Overpayment. - (1) from the date of the overpayment to the due...
25-A-69 - Petition to Administrator. - (b) Petition for redetermination of a deficiency.--Within ninety days, or...
25-A-70 - Review of Administrator's Decision. - (b) Judicial review exclusive remedy of taxpayer.--The review of a...
25-A-71 - Mailing Rules; Holidays. - (b) Last known address.--For purposes of this local law, a...
25-A-72 - Collection, Levy and Liens. - (b) Notice and demand for tax.--The administrator shall as soon...
25-A-73 - Transferees. - (b) Exceptions.--(1) If before the expiration of the period of...
25-A-74 - Jeopardy Assessment. - (b) Notice of deficiency.--If the jeopardy assessment is made before...
25-A-75 - Criminal Penalties. - (b) Limitations.-- Notwithstanding the provisions of section one hundred forty-two...
25-A-76 - Armed Forces Relief Provisions. - (1) Whether any of the following acts was performed within...
25-A-77 - General Powers of Administrator. - (b) Examination of books and witnesses.-- The administrator for the...
25-A-78 - Secrecy Requirement and Penalties for Violation. - § 78. Secrecy requirement and penalties for violation.-- Except in...
25-AP6 - Miscellaneous - PART VI MISCELLANEOUS
25-A-90 - Deposit and Disposition of Revenues by Administrator. - § 90. Deposit and disposition of revenues by administrator. All...
25-A-91 - Effect of Invalidity in Part; Inconsistencies With Other Laws. - (b) If any provision of this local law is inconsistent...
25-B - Credits Against Tax. - (1) A credit not in excess of two dollars and...
25-C - Administrative Provisions. - § 25-c. Administrative provisions.-- Any local law adopted pursuant to...