New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1323
Net state tax
Official textnysenate.govlast amended
§ 1323. Net state tax. The net state tax of a city resident individual, estate or trust shall mean the sum of all of the taxes imposed on such individual, estate or trust under article twenty-two of this chapter for the taxable year less the applicable credits (other than the credit for tax withheld) allowed to such individual, estate or trust under such article for the taxable year.
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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