There is a newer version of the New York Consolidated Laws
2022
2021
2020
2019
2018
Other previous versions
View our newest version here

2012 New York Consolidated Laws
TAX - Tax
Article 30-A - (1320 - 1333) CITY INCOME TAX SURCHARGE
1323 - Net state tax.


NY Tax L § 1323 (2012) What's This?
 
    §  1323.  Net  state  tax.  The  net  state  tax  of  a  city resident
  individual, estate or trust shall mean the  sum  of  all  of  the  taxes
  imposed  on such individual, estate or trust under article twenty-two of
  this chapter for the taxable year less  the  applicable  credits  (other
  than  the credit for tax withheld) allowed to such individual, estate or
  trust under such article for the taxable year.

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.