There is a newer version of the New York Consolidated Laws
2006 New York Code - Laws: Tax : (1300 - 1313) City Personal Income Tax
Article 30 - CITY PERSONAL INCOME TAX1300 - Short title.
1301 - Authority to impose taxes.
1301-A - City minimum income tax.
1301-B - City separate tax on the ordinary income portion of lump sum distributions.
1301-C - City separate tax relating to qualified higher education funds.
1302 - Persons subject to tax.
1303 - City taxable income.
1304 - Rate of tax.
1304-A - Tax surcharge.
1304-B - Additional tax.
1304-C - Filing fees.
1304-D - Imposition of tax.
1305 - City resident and city nonresident defined.
1306 - Returns and liabilities.
1307 - Change of resident status.
1309 - Requirement of withholding tax from wages.
1310 - Credits against tax.
1311 - Enforcement with other taxes.
1312 - Administration, collection and review.
1313 - Deposit and disposition of revenues.
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