Legislation
SECTION 13
City deduction of a resident individual
General City (GCT) CHAPTER 21, ARTICLE 2-D, PART 1-6, PART 2
§ 13. City deduction of a resident individual.-- The city deduction of
a resident individual shall be his city standard deduction unless he
elects to deduct his city itemized deduction under the conditions set
forth in section fifteen.
a resident individual shall be his city standard deduction unless he
elects to deduct his city itemized deduction under the conditions set
forth in section fifteen.