There is a newer version of the New York Consolidated Laws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
1330 - Credit for tax withheld.


NY Tax L § 1330 (2012) What's This?
 
    §  1330.  Credit  for  tax  withheld.  The  city  income tax surcharge
  withheld shall not reduce net state tax for purposes  of  computing  the
  city  income  tax surcharge, but any amount of tax actually deducted and
  withheld under the authority of this article in any calendar year  shall
  be deemed to have been paid to the state tax commission on behalf of the
  person from whom withheld, and such person shall be credited with having
  paid  the  amount of tax for the taxable year beginning in such calendar
  year. For a taxable year of less than twelve months, the credit shall be
  made under regulations of the state tax commission.

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.