New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1300
Short title
Official textnysenate.govlast amended
§ 1300. Short title. This article shall be known and may be cited as the "city personal income tax".
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In this article (18 sections)
- 1300 · Short title
- 1301 · Authority to impose taxes
- 1301-B · City separate tax on the ordinary income portion of lump sum…
- 1302 · Persons subject to tax
- 1303 · City taxable income
- 1304 · Rate of tax
- 1304-A · Tax surcharge
- 1304-B · Additional tax
- 1304-C · Filing fees
- 1304-D · Imposition of tax
- 1305 · City resident and city nonresident defined
- 1306 · Returns and liabilities
- 1307 · Change of resident status
- 1309 · Requirement of withholding tax from wages
- 1310 · Credits against tax
- 1311 · Enforcement with other taxes
- 1312 · Administration, collection and review
- 1313 · Deposit and disposition of revenues