City Personal Income Tax

  1. Law
  2. New York Laws
  3. Tax
  4. City Personal Income Tax

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Section
1300

Short Title.

Section
1301

Authority to Impose Taxes.

Section
1301-B

City Separate Tax on the Ordinary Income Portion of Lump Sum Distributions.

Section
1302

Persons Subject to Tax.

Section
1303

City Taxable Income.

Section
1304

Rate of Tax.

Section
1304-A

Tax Surcharge.

Section
1304-B

Additional Tax.

Section
1304-C

Filing Fees.

Section
1304-D

Imposition of Tax.

Section
1305

City Resident and City Nonresident Defined.

Section
1306

Returns and Liabilities.

Section
1307

Change of Resident Status.

Section
1309

Requirement of Withholding Tax From Wages.

Section
1310

Credits Against Tax.

Section
1311

Enforcement With Other Taxes.

Section
1312

Administration, Collection and Review.

Section
1313

Deposit and Disposition of Revenues.