New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1330
Credit for tax withheld
Official textnysenate.govlast amended
§ 1330. Credit for tax withheld. The city income tax surcharge withheld shall not reduce net state tax for purposes of computing the city income tax surcharge, but any amount of tax actually deducted and withheld under the authority of this article in any calendar year shall be deemed to have been paid to the state tax commission on behalf of the person from whom withheld, and such person shall be credited with having paid the amount of tax for the taxable year beginning in such calendar year. For a taxable year of less than twelve months, the credit shall be made under regulations of the state tax commission.
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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