2006 New York Code - City Minimum Income Tax.

 
    §  1301-A.  City  minimum  income tax. (a) The city minimum income tax
  imposed pursuant to the authority of this article shall  be  imposed  on
  the  city minimum taxable income of every resident individual, estate or
  trust of such city at the rate of two and one-half percent of such  city
  minimum  taxable  income  for  taxable  years  beginning before nineteen
  hundred ninety-one and after two thousand eight and at the rate  of  two
  and  eighty-five  hundredths percent of such city minimum taxable income
  for taxable years beginning after nineteen hundred ninety and before two
  thousand nine.
    (b) The city minimum taxable income of a resident  individual,  estate
  or  trust  shall be the same as the New York minimum taxable income of a
  resident individual, estate or trust as defined in section  six  hundred
  twenty-two of this chapter.
    (c)  All  the  provisions with respect to the city personal income tax
  contained in this article shall apply to the city minimum income tax  in
  the same manner and with the same force and effect as if the language of
  those  provisions had expressly referred to the city minimum income tax,
  except to the extent that any such provision either is  inconsistent  or
  is not relevant to the city minimum income tax.
    (d)  All  the  provisions  of the local laws imposing the city minimum
  income tax  authorized  by  this  article  shall  be  identical  to  the
  corresponding  provisions  of article twenty-two of this chapter, except
  as to rate, and except as otherwise provided in this article, so far  as
  the  provisions of such article twenty-two can be made applicable to the
  tax authorized, with  such  limitations  and  modifications  as  may  be
  necessary  in  order  to adapt such language to such city minimum income
  tax.