New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1320
Short title
Official textnysenate.govlast amended
§ 1320. Short title. This article shall be known and may be cited as the "city income tax surcharge act".
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In this article (12 sections)
- 1320 · Short title
- 1321 · Authority to impose city income tax surcharge
- 1322 · Persons subject to the city income tax surcharge
- 1323 · Net state tax
- 1325 · City resident and city nonresident defined
- 1326 · Returns and liabilities
- 1327 · Change of resident status during year
- 1329 · Requirement of withholding tax from wages
- 1330 · Credit for tax withheld
- 1331 · Enforcement with other taxes
- 1332 · Administration, collection and review
- 1333 · Deposit and disposition of revenues