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City Income Tax Surcharge | Midpage
Collections
New York Consolidated Laws
Tax
60
30-A
City Income Tax Surcharge
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