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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
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ARTICLE 30
City Personal Income Tax
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CHAPTER 60
Tax
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ARTICLE 30-B
City Earnings Tax On Nonresidents
This entry was published on 2014-09-22
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ARTICLE 30-A
City Income Tax Surcharge
Tax (TAX) CHAPTER 60
SECTION 1320
Short title
SECTION 1321
Authority to impose city income tax surcharge
SECTION 1322
Persons subject to the city income tax surcharge
SECTION 1323
Net state tax
SECTION 1325
City resident and city nonresident defined
SECTION 1326
Returns and liabilities
SECTION 1327
Change of resident status during year
SECTION 1329
Requirement of withholding tax from wages
SECTION 1330
Credit for tax withheld
SECTION 1331
Enforcement with other taxes
SECTION 1332
Administration, collection and review
SECTION 1333
Deposit and disposition of revenues
ARTICLE 30-A

CITY INCOME TAX SURCHARGE
Section 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.