25-A-37 – Extensions of Time.
§ 37. Extensions of time.–(a) General.–The administrator may grant a reasonable extension of time for payment of tax or estimated tax (or any installment), or for filing any return, declaration, statement, or other document required pursuant to this local law, on such terms and conditions as he may require. Except for a taxpayer who is […]
25-A-13 – City Deduction of a Resident Individual.
§ 13. City deduction of a resident individual.– The city deduction of a resident individual shall be his city standard deduction unless he elects to deduct his city itemized deduction under the conditions set forth in section fifteen.
25-A-14 – City Standard Deduction of a Resident Individual.
§ 14. City standard deduction of a resident individual.–(a) General.– The city standard deduction of a resident individual, or of husband and wife whose city taxable income is determined jointly as if husband and wife were one taxpayer, shall be ten per centum of city adjusted gross income or one thousand dollars, whichever is less. […]
25-A-15 – City Itemized Deduction of a Resident Individual.
§ 15. City itemized deduction of a resident individual.– (a) General.–If federal taxable income of a resident individual is determined by itemizing deductions from his federal adjusted gross income, he may elect to deduct his city itemized deduction in lieu of his city standard deduction. The city itemized deduction of a resident individual means the […]
25-A-16 – City Personal Exemptions of a Resident Individual.
§ 16. City personal exemptions of a resident individual.–(a) General.–A resident individual shall be allowed a city exemption of six hundred dollars for each exemption for which he is entitled to a deduction for the taxable year for federal income tax purposes. (b) Husband and wife.–If the city income taxes of a husband and wife […]
25-A-17 – Resident Partners.
§ 17. Resident partners.–(a) Partner’s modifications.–In determining city adjusted gross income and city taxable income of a resident partner, any modification described in subdivisions (b), (c) or (d) of section twelve, subdivision (c) of section fifteen or paragraphs two or three of subdivision (d) of such section, which relates to an item of partnership income, […]
25-A-18 – City Taxable Income of a Resident Estate or Trust.
§ 18. City taxable income of a resident estate or trust.–The city taxable income of a resident estate or trust means its federal taxable income as defined in the laws of the United States for the taxable year, with the following modifications: (a) There shall be subtracted six hundred dollars as the city exemption of […]
25-A-19 – Share of a Resident Estate, Trust or Beneficiary in City Fiduciary Adjustment.
§ 19. Share of a resident estate, trust or beneficiary in city fiduciary adjustment.–(a) General.–An adjustment shall be made in determining city taxable income of a resident estate or trust under section eighteen, or city adjusted gross income of a resident beneficiary of any estate or trust under subdivision (d) of section twelve, in the […]
25-A-20 – Credit to Trust Beneficiary Receiving Accumulation Distribution.
§ 20. Credit to trust beneficiary receiving accumulation distribution.–(a) General.–A resident beneficiary of a trust whose city adjusted gross income includes all or part of an accumulation distribution by such trust, as defined in section six hundred sixty-five of the internal revenue code, shall be allowed a credit against the tax otherwise due under this […]
25-AP3 – Ruturns, Declarations and Payment of Tax
PART III RETURNS, DECLARATIONS AND PAYMENT OF TAX