1307 – Change of Resident Status.
§ 1307. Change of resident status. (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, and a […]
1309 – Requirement of Withholding Tax From Wages.
§ 1309. Requirement of withholding tax from wages. A tax imposed pursuant to the authority of this article shall provide that the 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 six hundred seventy-one through […]
1310 – Credits Against Tax.
§ 1310. Credits against tax. (a) Credit to trust beneficiary receiving accumulation distribution. A beneficiary of a trust who is subject to a city personal income tax imposed pursuant to the authority of this article and whose New York adjusted gross income under article twenty-two of this chapter includes all or part of an accumulation […]
1311 – Enforcement With Other Taxes.
§ 1311. Enforcement with other taxes. (a) If there is assessed a tax under a city income tax imposed pursuant to the authority of this article and there is also assessed a tax or taxes against the same taxpayer pursuant to article twenty-two or articles twenty-two and twenty-three of this chapter or under a local […]
1312 – Administration, Collection and Review.
§ 1312. Administration, collection and review. (a) Except as otherwise provided in this article, any tax 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 the commissioner. All of […]
1313 – Deposit and Disposition of Revenues.
§ 1313. Deposit and disposition of revenues. (a) All revenue collected by the commissioner from the taxes imposed pursuant to the authority of this article or former article two-E of the general city law shall be deposited daily with such responsible banks, banking houses or trust companies, as may be designated by the state comptroller, […]
1304-C – Filing Fees.
§ 1304-C. Filing fees. (a) In addition to any other taxes or fees authorized by this article or any other law, any city imposing the taxes authorized by this article is hereby authorized and empowered to adopt and amend local laws providing that every subchapter K limited liability company (as such term is defined in […]
1299-H – Deposit and Disposition of Revenue.
§ 1299-H. Deposit and disposition of revenue. (a) Any surcharge, interest, and penalties collected or received by the commissioner shall be deposited daily with such responsible banks, banking houses or trust companies, as may be designated by the comptroller, to the credit of the comptroller in trust for the metropolitan transportation authority. An account may […]
1299-I – Cooperation by Regulatory Agencies.
§ 1299-I. Cooperation by regulatory agencies. All regulatory agencies shall cooperate with and assist the commissioner to effectuate the purposes of this article and the commissioner’s responsibilities hereunder. Such cooperation shall include obtaining, furnishing, and timely updating current, complete and accurate names, addresses and all other information concerning: (1) every for-hire vehicle owner, operator, and […]
1301 – Authority to Impose Taxes.
§ 1301. Authority to impose taxes. (a) Notwithstanding any other provision of law to the contrary, any city in this state having a population of one million or more inhabitants, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in any such city, for taxable years […]