Administrative Code of the City of New York, § 11-1909; Tax Law, § 673

For a taxable year of less than 12 months, the credit for New York City nonresident earnings tax shall be allowed to the person from whom such tax was withheld in the same manner as provided in section 173.1(c) of this Title for New York State personal income tax withheld in taxable years of less than 12 months.