New York Laws
TAX - Tax
Article 30 - City Personal Income Tax

1300 - Short Title. - § 1300. Short title. This article shall be known and...

1301 - Authority to Impose Taxes. - (1) a tax on the personal income of residents of...

1301-B - City Separate Tax on the Ordinary Income Portion of Lump Sum Distributions. - (b) Amount of separate tax. The amount of tax imposed...

1302 - Persons Subject to Tax. - (b) Partners and partnerships. A partnership as such shall not...

1303 - City Taxable Income. - § 1303. City taxable income. The city taxable income of...

1304 - Rate of Tax. - (1) Resident married individuals filing joint returns and resident surviving...

1304-A - Tax Surcharge. - (b) A tax surcharge imposed pursuant to the authority of...

1304-B - Additional Tax. - (2) Notwithstanding paragraph one of this subsection, for each taxable...

1304-C - Filing Fees. - (b) Any local law imposing the filing fee authorized by...

1304-D - Imposition of Tax. - (a) Rate of tax. A tax imposed pursuant to this...

1305 - City Resident and City Nonresident Defined. - (a) City resident individual. A city resident individual means an...

1306 - Returns and Liabilities. - (b) Husband and wife. (1) If the New York state...

1307 - Change of Resident Status. - (b) The city taxable income for the portion of the...

1309 - Requirement of Withholding Tax From Wages. - § 1309. Requirement of withholding tax from wages. A tax...

1310 - Credits Against Tax. - (b) Credit for tax withheld. Wages upon which tax is...

1311 - Enforcement With Other Taxes. - (b) If the state tax commission takes action under such...

1312 - Administration, Collection and Review. - (b) The state tax commission, in its discretion, may require...

1313 - Deposit and Disposition of Revenues. - (b) The comptroller shall retain in the comptroller's hands such...