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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 30-A
City Income Tax Surcharge
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SECTION 1322
Persons subject to the city income tax surcharge
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ARTICLE 30-A
City Income Tax Surcharge
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SECTION 1325
City resident and city nonresident defined
This entry was published on 2014-09-22
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SECTION 1323
Net state tax
Tax (TAX) CHAPTER 60, ARTICLE 30-A
§ 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.