1332 – Administration, Collection and Review.
§ 1332. Administration, collection and review. (a) General. Except as otherwise provided in this article, any city income tax surcharge imposed pursuant to the authority of this article shall be administered and collected by the commissioner in the same manner as the tax imposed by article twenty-two of this chapter is administered and collected by […]
1333 – Deposit and Disposition of Revenues.
§ 1333. Deposit and disposition of revenues. All revenue collected by the commissioner of taxation and finance from the tax imposed by any city pursuant to the authority of this article or article thirty-B of this chapter shall be deposited daily with such responsible banks, banking houses or trust companies, as may be designated by […]
1320 – Short Title.
§ 1320. Short title. This article shall be known and may be cited as the “city income tax surcharge act”.
1321 – Authority to Impose City Income Tax Surcharge.
§ 1321. Authority to impose city income tax surcharge. (a) General. Notwithstanding any other provision of law to the contrary, but subject to the limitations and conditions set forth in this article, any city in this state having a population of more than one hundred eighty thousand but less than two hundred fifteen thousand inhabitants, […]
1322 – Persons Subject to the City Income Tax Surcharge.
§ 1322. Persons subject to the city income tax surcharge. (a) General. The city income tax surcharge imposed pursuant to the authority of this article shall be imposed for each taxable year on every city resident individual, estate and trust. A taxpayer’s taxable year for purposes of a city income tax surcharge imposed pursuant to […]
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 […]
1325 – City Resident and City Nonresident Defined.
§ 1325. City resident and city nonresident defined. For purposes of any city income tax surcharge imposed pursuant to the authority of this article: (a) City resident individual. A city resident individual means an individual: (1) who is domiciled in the city wherein the city income tax surcharge is imposed pursuant to the authority of […]
1326 – Returns and Liabilities.
§ 1326. Returns and liabilities. (a) General. On or before the fifteenth day of the fourth month following the close of a taxable year, a city income tax surcharge return under a city income tax surcharge imposed pursuant to the authority of this article shall be made and filed by or for every city resident […]
1327 – Change of Resident Status During Year.
§ 1327. Change of resident status during year. (a) General. If an individual changes his status during his taxable year from city resident to city nonresident, or from city nonresident to city resident, he shall file one return as a city resident for the portion of the year during which he is a city resident, […]
1329 – Requirement of Withholding Tax From Wages.
§ 1329. Requirement of withholding tax from wages. (a) A city income tax surcharge imposed pursuant to the authority of this article shall provide that such tax shall be withheld from the wages of city residents in the same manner and subject to the same requirements, to the greatest extent possible, as provided in sections […]