New York General City Law Article 2-D - CITY PERSONAL INCOME TAX ON RESIDENTS

• 25-a - Authorization to Impose Tax.
  25-a. Authorization to impose tax.-- In addition to any other taxes, now authorized by law, any city having a population of one million or more...
• 25-Ap1-6 - City Personal Income Tax on Residents
  CITY PERSONAL INCOME TAX ON RESIDENTS PART I GENERAL Section 1. Meaning of terms. 2. Persons subject to tax. 3. Rate of tax. 3-A. Rate...
• 25-Ap1 - General
  CITY PERSONAL INCOME TAX ON RESIDENTS PART I GENERAL
• 25-a-1 - Meaning of Terms.
  1. Meaning of terms.-- As used in this local law, the following terms shall mean and include: (a) "Administrator" means the finance administrator or other...
• 25-a-2 - Persons Subject to Tax.
  2. Persons subject to tax. (a) Imposition of tax.--A tax determined in accordance with the rates set forth in this local law is hereby imposed...
• 25-a-3 - Rate of Tax.
  3. Rate of tax. -- The tax imposed by section two shall be determined in accordance with the following table: If the city taxable income...
• 25-a-3-a - Rate of Tax.
  3-A. Rate of tax. -- (a) For taxable years ending on or before December thirty-first, nineteen hundred seventy, the tax imposed by section two shall...
• 25-a-4 - Taxable Years to Which Tax Applies; Tax for Taxable Years Beginning Prior to and Ending After July First, Nineteen Hundred Sixty-Six.
  4. Taxable years to which tax applies; tax for taxable years beginning prior to and ending after July first, nineteen hundred sixty-six.-- (a) General.--The tax...
• 25-a-5 - Accounting Periods and Methods.
  5. Accounting periods and methods.--(a) Accounting periods.--A taxpayer's taxable year under this local law shall be the same as his taxable year for federal income...
• 25-a-6 - Resident and Nonresident Defined.
  6. Resident and nonresident defined.--(a) Resident individual.--A resident individual means an individual: (1) who is domiciled in the city, unless he maintains no permanent place...
• 25-Ap2 - Residents
  PART II RESIDENTS
• 25-a-11 - City Taxable Income of a Resident Individual.
  11. City taxable income of a resident individual.--(a) General.--The city taxable income of a resident individual shall be his city adjusted gross income less his...
• 25-a-12 - City Adjusted Gross Income of a Resident Individual.
  12. City adjusted gross income of a resident individual.--(a) General.--The city adjusted gross income of a resident individual means his federal adjusted gross income as...
• 25-a-13 - City Deduction of a Resident Individual.
  13. City deduction of a resident individual.-- The city deduction of a resident individual shall be his city standard deduction unless he elects to deduct...
• 25-a-14 - City Standard Deduction of a Resident Individual.
  14. City standard deduction of a resident individual.--(a) General.-- The city standard deduction of a resident individual, or of husband and wife whose city taxable...
• 25-a-15 - City Itemized Deduction of a Resident Individual.
  15. City itemized deduction of a resident individual.-- (a) General.--If federal taxable income of a resident individual is determined by itemizing deductions from his federal...
• 25-a-16 - City Personal Exemptions of a Resident Individual.
  16. City personal exemptions of a resident individual.--(a) General.--A resident individual shall be allowed a city exemption of six hundred dollars for each exemption for...
• 25-a-17 - Resident Partners.
  17. Resident partners.--(a) Partner's modifications.--In determining city adjusted gross income and city taxable income of a resident partner, any modification described in subdivisions (b), (c)...
• 25-a-18 - City Taxable Income of a Resident Estate or Trust.
  18. City taxable income of a resident estate or trust.--The city taxable income of a resident estate or trust means its federal taxable income as...
• 25-a-19 - Share of a Resident Estate, Trust or Beneficiary in City Fiduciary Adjustment.
  19. Share of a resident estate, trust or beneficiary in city fiduciary adjustment.--(a) General.--An adjustment shall be made in determining city taxable income of a...
• 25-a-20 - Credit to Trust Beneficiary Receiving Accumulation Distribution.
  20. Credit to trust beneficiary receiving accumulation distribution.--(a) General.--A resident beneficiary of a trust whose city adjusted gross income includes all or part of an...
• 25-Ap3 - Ruturns, Declarations and Payment of Tax
  PART III RETURNS, DECLARATIONS AND PAYMENT OF TAX
• 25-a-31 - Returns and Liabilities.
  31. 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...
• 25-a-32 - Time and Place for Filing Returns and Paying Tax.
  32. Time and place for filing returns and paying tax.--A person required to make and file a return under this local law shall, without assessment,...
• 25-a-33 - Signing of Returns and Other Documents.
  33. Signing of returns and other documents.--(a) General.--Any return, declaration, statement or other document required to be made pursuant to this local law shall be...
• 25-a-34 - Change of Residence Status During the Year.
  34. Change of residence status during the year.-- (a) General.-- If an individual changes his status during his taxable year from resident to nonresident, or...
• 25-a-35 - Declarations of Estimated Tax.
  35. Declarations of estimated tax.-- (a) Requirement of declaration.-- Every resident individual shall make a declaration of his estimated tax for the taxable year, containing...
• 25-a-36 - Payments of Estimated Tax.
  36. Payments of estimated tax.-- (a) General.-- The estimated tax with respect to which a declaration is required shall be paid as follows: (1) If...
• 25-a-37 - Extensions of Time.
  37. Extensions of time.--(a) General.--The administrator may grant a reasonable extension of time for payment of tax or estimated tax (or any installment), or for...
• 25-a-38 - Requirements Concerning Returns, Notices, Records and Statements.
  38. Requirements concerning returns, notices, records and statements.--(a) General.--The administrator may prescribe regulations as to the keeping of records, the content and form of returns...
• 25-a-39 - Report of Change in Federal Taxable Income.
  39. Report of change in federal taxable income.--If the amount of a taxpayer's federal taxable income reported on his federal income tax return for any...
• 25-a-40 - Change of Election.
  40. Change of election.-- Any election expressly authorized by this local law, other than the election authorized by subdivision (g) of section twelve, may be...
• 25-a-41 - Declaration of Estimated Tax for Taxable Years Beginning Prior to the Date This Local Law Becomes Effective.
  41. Declaration of estimated tax for taxable years beginning prior to the date this local law becomes effective.-- Notwithstanding subdivision (d) of section thirty-five, no...
• 25-Ap4 - Withholding of Tax
  PART IV WITHHOLDING OF TAX
• 25-a-51 - Requirement of Withholding Tax From Wages.
  51. Requirement of withholding tax from wages.--(a) General.--On or after the first payroll period beginning forty-five days after the date this local law becomes effective,...
• 25-a-52 - Information Statement for Employee.
  52. Information statement for employee.-- Every employer required to deduct and withhold tax under this local law from the wages of an employee, or who...
• 25-a-53 - Credit for Tax Withheld.
  53. Credit for tax withheld.-- Wages upon which tax is required to be withheld shall be taxable under this local law as if no withholding...
• 25-a-54 - Employer's Return and Payment of Withheld Taxes.
  54. Employer's return and payment of withheld taxes.--(a) General.-- Every employer required to deduct and withhold tax under this local law shall, for each calendar...
• 25-a-55 - Employer's Liability for Withheld Taxes.
  55. Employer's liability for withheld taxes.-- Every employer required to deduct and withhold tax under this local law is hereby made liable for such tax....
• 25-a-56 - Employer's Failure to Withhold.
  56. Employer's failure to withhold.--If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be...
• 25-Ap5 - Procedure and Administration
  PART V PROCEDURE AND ADMINISTRATION
• 25-a-61 - Notice of Deficiency.
  61. Notice of deficiency.--(a) General.--If upon examination of a taxpayer's return under this local law the administrator determines that there is a deficiency of income...
• 25-a-62 - Assessment.
  62. Assessment.--(a) Assessment date.--The amount of tax which a return shows to be due, or the amount of tax which a return would have shown...
• 25-a-63 - Limitations on Assessment.
  63. Limitations on assessment.--(a) General.--Except as otherwise provided in this section, any tax under this local law shall be assessed within three years after the...
• 25-a-64 - Interest on Underpayment.
  64. Interest on underpayment.--(a) General.--If any amount of income tax is not paid on or before the last date prescribed in this local law for...
• 25-a-65 - Additions to Tax and Civil Penalties.
  65. Additions to tax and civil penalties.--(a) Failure to file tax return.--In case of failure to file a tax return under this local law on...
• 25-a-66 - Overpayment.
  66. Overpayment.--(a) General.--The administrator, within the applicable period of limitations, may credit an overpayment of income tax and interest on such overpayment against any liability...
• 25-a-67 - Limitations on Credit or Refund.
  67. Limitations on credit or refund.--(a) General.--Claim for credit or refund of an overpayment of income tax shall be filed by the taxpayer within three...
• 25-a-68 - Interest on Overpayment.
  68. Interest on overpayment.--(a) General.--Notwithstanding the provisions of section three-a of the state general municipal law, interest shall be allowed and paid as follows at...
• 25-a-69 - Petition to Administrator.
  69. Petition to administrator.--(a) General.--The form of a petition to the administrator, and further proceedings before the administrator in any case initiated by the filing...
• 25-a-70 - Review of Administrator's Decision.
  70. Review of administrator's decision.--(a) General.--A decision of the administrator shall be subject to judicial review at the instance of any taxpayer affected thereby in...
• 25-a-71 - Mailing Rules; Holidays.
  71. Mailing rules; holidays.--(a) Timely mailing.--If any claim, statement, notice, petition, or other document (including to the extent authorized by the administrator, a return or...
• 25-a-72 - Collection, Levy and Liens.
  72. Collection, levy and liens.--(a) Collection procedures.--The taxes imposed by this local law shall be collected by the administrator, and he may establish the mode...
• 25-a-73 - Transferees.
  73. Transferees.--(a) General.--The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, additions to tax, penalty or...
• 25-a-74 - Jeopardy Assessment.
  74. Jeopardy assessment.--(a) Authority for making.--If the administrator believes that the assessment or collection of a deficiency will be jeopardized by delay, he shall, notwithstanding...
• 25-a-75 - Criminal Penalties.
  75. Criminal penalties.--(a) Attempt to evade tax.--Any individual, corporation or partnership or any officer or employee of any corporation, or member or employee of any...
• 25-a-76 - Armed Forces Relief Provisions.
  76. Armed forces relief provisions.--(a) Time to be disregarded.-- In the case of an individual serving in the armed forces of the United States or...
• 25-a-77 - General Powers of Administrator.
  77. General powers of administrator.-- (a) General.--The administrator shall administer and enforce the tax imposed by this local law and he is authorized to make...
• 25-a-78 - Secrecy Requirement and Penalties for Violation.
  78. Secrecy requirement and penalties for violation.-- Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for...
• 25-Ap6 - Miscellaneous
  PART VI MISCELLANEOUS
• 25-a-90 - Deposit and Disposition of Revenues by Administrator.
  90. Deposit and disposition of revenues by administrator.- All taxes, penalties and interest imposed under this local law which are paid to or collected by...
• 25-a-91 - Effect of Invalidity in Part; Inconsistencies With Other Laws.
  91. Effect of invalidity in part; inconsistencies with other laws.-- (a) If any clause, sentence, paragraph, subdivision, section, provision or other portion of this local...
• 25-b - Credits Against Tax.
  25-b. Credits against tax.-- (a) Specific credit for individuals.-- For taxable years beginning on or after July first, nineteen hundred sixty-seven, a local law imposing...
• 25-c - Administrative Provisions.
  25-c. Administrative provisions.-- Any local law adopted pursuant to this article may also contain, in addition to the provisions set forth in section twenty-five-a of...

Last modified: February 3, 2019