1300 – Short Title.

§ 1300. Short title. This article shall be known and may be cited as the “city personal income tax”.

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 […]

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 […]

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, […]