New York Tax Law Article 30-A - CITY INCOME TAX SURCHARGE

• 1320 - Short Title.
  This article shall be known and may be cited as the "city income tax surcharge act".
• 1321 - Authority to Impose City Income Tax Surcharge.
  (a) General. Notwithstanding any other provision of law to the contrary, but subject to the limitations and conditions set forth in this article, any city...
• 1322 - Persons Subject to the City Income Tax Surcharge.
  (a) General. The city income tax surcharge imposed pursuant to the authority of this article shall be imposed for each taxable year on every city...
• 1323 - Net State Tax.
  The net state tax of a city resident individual, estate or trust shall mean the sum of all of the taxes imposed on such individual,...
• 1325 - City Resident and City Nonresident Defined.
  For purposes of any city income tax surcharge imposed pursuant to the authority of this article: (a) City resident individual. A city resident individual means...
• 1326 - Returns and Liabilities.
  (a) General. On or before the fifteenth day of the fourth month following the close of a taxable year, a city income tax surcharge return...
• 1327 - Change of Resident Status During Year.
  (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,...
• 1329 - Requirement of Withholding Tax From Wages.
  (a) A city income tax surcharge imposed pursuant to the authority of this article shall provide that such tax shall be withheld from the wages...
• 1330 - Credit for Tax Withheld.
  The city income tax surcharge withheld shall not reduce net state tax for purposes of computing the city income tax surcharge, but any amount of...
• 1331 - Enforcement With Other Taxes.
  (a) Joint assessment. If there is assessed a tax under a city income tax surcharge imposed pursuant to the authority of this article and there...
• 1332 - Administration, Collection and Review.
  (a) General. Except as otherwise provided in this article, any city income tax surcharge imposed pursuant to the authority of this article shall be administered...
• 1333 - Deposit and Disposition of Revenues.
  All revenue collected by the commissioner of taxation and finance from the tax imposed by any city pursuant to the authority of this article or...

Last modified: February 3, 2019