City Personal Income Tax | Midpage

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New York Consolidated Laws

30

City Personal Income Tax

1300Short title 1301Authority to impose taxes 1301-BCity separate tax on the ordinary income portion of lump sum distributions 1302Persons subject to tax 1303City taxable income 1304Rate of tax 1304-ATax surcharge 1304-BAdditional tax 1304-CFiling fees 1304-DImposition of tax 1305City resident and city nonresident defined 1306Returns and liabilities 1307Change of resident status 1309Requirement of withholding tax from wages 1310Credits against tax 1311Enforcement with other taxes 1312Administration, collection and review 1313Deposit and disposition of revenues