City Personal Income Tax on Residents

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  2. New York Laws
  3. General City
  4. City Personal Income Tax on Residents

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Section
25-A

Authorization to Impose Tax.

Section
25-A-1

Meaning of Terms.

Section
25-A-2

Persons Subject to Tax.

Section
25-A-3

Rate of Tax.

Section
25-A-3-A

Rate of Tax.

Section
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.

Section
25-A-5

Accounting Periods and Methods.

Section
25-A-6

Resident and Nonresident Defined.

Section
25-A-11

City Taxable Income of a Resident Individual.

Section
25-A-12

City Adjusted Gross Income of a Resident Individual.

Section
25-A-13

City Deduction of a Resident Individual.

Section
25-A-14

City Standard Deduction of a Resident Individual.

Section
25-A-15

City Itemized Deduction of a Resident Individual.

Section
25-A-16

City Personal Exemptions of a Resident Individual.

Section
25-A-17

Resident Partners.

Section
25-A-18

City Taxable Income of a Resident Estate or Trust.

Section
25-A-19

Share of a Resident Estate, Trust or Beneficiary in City Fiduciary Adjustment.

Section
25-A-20

Credit to Trust Beneficiary Receiving Accumulation Distribution.

Section
25-A-31

Returns and Liabilities.

Section
25-A-32

Time and Place for Filing Returns and Paying Tax.

Section
25-A-33

Signing of Returns and Other Documents.

Section
25-A-34

Change of Residence Status During the Year.

Section
25-A-35

Declarations of Estimated Tax.

Section
25-A-36

Payments of Estimated Tax.

Section
25-A-37

Extensions of Time.

Section
25-A-38

Requirements Concerning Returns, Notices, Records and Statements.

Section
25-A-39

Report of Change in Federal Taxable Income.

Section
25-A-40

Change of Election.

Section
25-A-41

Declaration of Estimated Tax for Taxable Years Beginning Prior to the Date This Local Law Becomes Effective.

Section
25-A-51

Requirement of Withholding Tax From Wages.

Section
25-A-52

Information Statement for Employee.

Section
25-A-53

Credit for Tax Withheld.

Section
25-A-54

Employer's Return and Payment of Withheld Taxes.

Section
25-A-55

Employer's Liability for Withheld Taxes.

Section
25-A-56

Employer's Failure to Withhold.

Section
25-A-61

Notice of Deficiency.

Section
25-A-62

Assessment.

Section
25-A-63

Limitations on Assessment.

Section
25-A-64

Interest on Underpayment.

Section
25-A-65

Additions to Tax and Civil Penalties.

Section
25-A-66

Overpayment.

Section
25-A-67

Limitations on Credit or Refund.

Section
25-A-68

Interest on Overpayment.

Section
25-A-69

Petition to Administrator.

Section
25-A-70

Review of Administrator's Decision.

Section
25-A-71

Mailing Rules; Holidays.

Section
25-A-72

Collection, Levy and Liens.

Section
25-A-73

Transferees.

Section
25-A-74

Jeopardy Assessment.

Section
25-A-75

Criminal Penalties.

Section
25-A-76

Armed Forces Relief Provisions.

Section
25-A-77

General Powers of Administrator.

Section
25-A-78

Secrecy Requirement and Penalties for Violation.

Section
25-A-90

Deposit and Disposition of Revenues by Administrator.

Section
25-A-91

Effect of Invalidity in Part; Inconsistencies With Other Laws.

Section
25-AP1

General

Section
25-AP1-6

City Personal Income Tax on Residents

Section
25-AP2

Residents

Section
25-AP3

Ruturns, Declarations and Payment of Tax

Section
25-AP4

Withholding of Tax

Section
25-AP5

Procedure and Administration

Section
25-AP6

Miscellaneous

Section
25-B

Credits Against Tax.

Section
25-C

Administrative Provisions.