New York Tax Article 30 - City Personal Income Tax

  • 1300 - Short Title.
    This article shall be known and may be cited as the "city personal income tax".
  • 1301 - Authority To Impose Taxes.
    (a) Notwithstanding any other provision of law to the contrary, any city in this state having a population of one million or more inhabitants, acting...
  • 1301-b - City Separate Tax On The Ordinary Income Portion Of Lump Sum Distributions.
    (a) Imposition of separate tax. The city separate tax on the ordinary income portion of a lump sum distribution imposed pursuant to the authority of...
  • 1302 - Persons Subject To Tax.
    (a) Imposition of tax. The city personal income tax (other than the city separate tax on the ordinary income portion of lump sum distributions) imposed...
  • 1303 - City Taxable Income.
    The city taxable income of a city resident individual shall mean and be the same as his New York taxable income as defined in section...
  • 1304 - Rate Of Tax.
    (a) A tax (other than the city separate tax relating to qualified higher education funds and the city separate tax on the ordinary income portion...
  • 1304-a - Tax Surcharge.
    (a) In addition to the taxes authorized by subsection (a) of section thirteen hundred one of this article, any city imposing such taxes is hereby...
  • 1304-b - Additional Tax.
    (a) (1) In addition to any other taxes authorized by this article, any city imposing such taxes is hereby authorized and empowered to adopt and...
  • 1304-c - Filing Fees.
    (a) In addition to any other taxes or fees authorized by this article or any other law, any city imposing the taxes authorized by this...
  • 1304-d - Imposition Of Tax.
    Notwithstanding any provision of law to the contrary, in lieu of the tax tables provided in section thirteen hundred four of this article, any city...
  • 1305 - City Resident And City Nonresident Defined.
    For purposes of any tax imposed pursuant to the authority of this article: (a) City resident individual. A city resident individual means an individual: (1)...
  • 1306 - Returns And Liabilities.
    (a) General. On or before the fifteenth day of the fourth month following the close of a taxable year, an income tax return under a...
  • 1307 - Change Of Resident Status.
    (a) General. If an individual changes his status during his taxable year from city resident to city nonresident, or from city nonresident to city resident,...
  • 1309 - Requirement Of Withholding Tax From Wages.
    A tax imposed pursuant to the authority of this article shall provide that the tax shall be withheld from the wages of city residents in...
  • 1310 - Credits Against Tax.
    (a) Credit to trust beneficiary receiving accumulation distribution. A beneficiary of a trust who is subject to a city personal income tax imposed pursuant to...
  • 1311 - Enforcement With Other Taxes.
    (a) If there is assessed a tax under a city income tax imposed pursuant to the authority of this article and there is also assessed...
  • 1312 - Administration, Collection And Review.
    (a) Except as otherwise provided in this article, any tax imposed pursuant to the authority of this article shall be administered and collected by the...
  • 1313 - Deposit And Disposition Of Revenues.
    (a) All revenue collected by the commissioner from the taxes imposed pursuant to the authority of this article or former article two-E of the general...

Last modified: September 11, 2016