PocketLaw
Home
Catalog
Law Online
Teams
Our Free Mobile App
City Personal Income Tax on Residents
Law
New York Laws
General City
City Personal Income Tax on Residents
Checkout our iOS App for a better way to browser and research.
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.