There is a newer version of the New York Consolidated Laws
2006 New York Code - City Separate Tax Relating To Qualified Higher Education Funds.
* § 1301-C. City separate tax relating to qualified higher education funds. The provisions of the city separate tax relating to qualified higher education funds imposed pursuant to the authority of this article shall be identical in terms 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 separate tax relating to qualified higher education funds, and including a proration of the amount of assets taxed according to the portion of the total assets distributed representing contributions to the qualified higher education fund made by a city resident individual, estate or trust. * NB Repealed as applied to taxable years beginning after 1987
Disclaimer: These codes may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.