New York Tax Law 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: February 3, 2019