1323 – Net State Tax.

§  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, estate or trust under article twenty-two of
  this chapter for the taxable year less  the  applicable  credits  (other
  than  the credit for tax withheld) allowed to such individual, estate or
  trust under such article for the taxable year.