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 […]
1330 – Credit for Tax Withheld.
§ 1330. Credit for tax withheld. The city income tax surcharge withheld shall not reduce net state tax for purposes of computing the city income tax surcharge, but any amount of tax actually deducted and withheld under the authority of this article in any calendar year shall be deemed to have been paid to the […]
1331 – Enforcement With Other Taxes.
§ 1331. Enforcement with other taxes. (a) Joint assessment. If there is assessed a tax under a city income tax surcharge imposed pursuant to the authority of this article and there is also assessed a tax against the same taxpayer pursuant to article twenty-two of this chapter or under a local law enacted pursuant to […]
1304-D – Imposition of Tax.
§ 1304-D. Imposition of tax. Notwithstanding any provision of law to the contrary, in lieu of the tax tables provided in section thirteen hundred four of this article, any city imposing the taxes authorized by section thirteen hundred one of this article is hereby authorized and empowered to adopt and amend local laws to impose […]
1305 – City Resident and City Nonresident Defined.
§ 1305. City resident and city nonresident defined. For purposes of any tax 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 tax is imposed, unless (A) the taxpayer maintains no permanent place of abode in […]
1306 – Returns and Liabilities.
§ 1306. Returns and liabilities. (a) General. On or before the fifteenth day of the fourth month following the close of a taxable year, an income tax return under a city tax imposed pursuant to the authority of this article shall be made and filed by or for every city resident individual, estate or trust […]