New York Laws
TAX - Tax
Article 30-A - City Income Tax Surcharge

1320 - Short Title. - § 1320. Short title. This article shall be known and...

1321 - Authority to Impose City Income Tax Surcharge. - (b) Earnings tax on nonresidents requirement. The city income tax...

1322 - Persons Subject to the City Income Tax Surcharge. - (b) Partners and partnerships. A partnership as such shall not...

1323 - Net State Tax. - § 1323. Net state tax. The net state tax of...

1325 - City Resident and City Nonresident Defined. - (1) who is domiciled in the city wherein the city...

1326 - Returns and Liabilities. - (b) Husband and wife. (1) If the New York state...

1327 - Change of Resident Status During Year. - (b) Trusts. If the status of a trust changes during...

1329 - Requirement of Withholding Tax From Wages. - (b) Withholding of tax on wages shall commence (i) in...

1330 - Credit for Tax Withheld. - § 1330. Credit for tax withheld. The city income tax...

1331 - Enforcement With Other Taxes. - (b) Joint action. If the state tax commission takes action...

1332 - Administration, Collection and Review. - (b) Payment to designated depositories. The state tax commission, in...

1333 - Deposit and Disposition of Revenues. - § 1333. Deposit and disposition of revenues. All revenue collected...