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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
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CHAPTER 60
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City Income Tax Surcharge
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ARTICLE 30
City Personal Income Tax
Tax (TAX) CHAPTER 60
SECTION 1300
Short title
SECTION 1301
Authority to impose taxes
SECTION 1301-B
City separate tax on the ordinary income portion of lump sum distributions
SECTION 1302
Persons subject to tax
SECTION 1303
City taxable income
SECTION 1304
Rate of tax
SECTION 1304-A
Tax surcharge
SECTION 1304-B
Additional tax
SECTION 1304-C
Filing fees
SECTION 1304-D
Imposition of tax
SECTION 1305
City resident and city nonresident defined
SECTION 1306
Returns and liabilities
SECTION 1307
Change of resident status
SECTION 1309
Requirement of withholding tax from wages
SECTION 1310
Credits against tax
SECTION 1311
Enforcement with other taxes
SECTION 1312
Administration, collection and review
SECTION 1313
Deposit and disposition of revenues
ARTICLE 30

CITY PERSONAL INCOME TAX
Section 1300. Short title.

1301. Authority to impose taxes.

1301-B. City separate tax on the ordinary income portion of lump

sum distributions.

1302. Persons subject to tax.

1303. City taxable income.

1304. Rate of tax.

1304-A. Tax surcharge.

1304-B. Additional tax.

1304-C. Filing fees.

1304-D. Imposition of tax.

1305. City resident and city nonresident defined.

1306. Returns and liabilities.

1307. Change of resident status.

1309. Requirement of withholding tax from wages.

1310. Credits against tax.

1311. Enforcement with other taxes.

1312. Administration, collection and review.

1313. Deposit and disposition of revenues.