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.
§ 4. Taxable years to which tax applies; tax for taxable years beginning prior to and ending after July first, nineteen hundred sixty-six.– (a) General.–The tax imposed by section two, with any modification permitted by subdivision (b) of this section, is imposed for each taxable year beginning with taxable years ending after July first, nineteen […]
25-A – Authorization to Impose Tax.
§ 25-a. Authorization to impose tax.– In addition to any other taxes, now authorized by law, any city having a population of one million or more is hereby authorized and empowered to adopt and amend local laws imposing a tax on the personal income of residents of such city to be administered in the manner […]
25-AP1-6 – City Personal Income Tax on Residents
CITY PERSONAL INCOME TAX ON RESIDENTS PART I GENERAL Section 1. Meaning of terms. 2. Persons subject to tax. 3. Rate of tax. 3-A. Rate of tax. 4. Taxable years to which tax applies; tax for taxable years beginning prior to and ending after July first, nineteen hundred sixty-six. 5. Accounting periods and methods. 6. […]
25-AP1 – General
CITY PERSONAL INCOME TAX ON RESIDENTS PART I GENERAL