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2015 New York Laws
GCT - General City
Article 2-D - (General City) CITY PERSONAL INCOME TAX ON RESIDENTS
25-A-13 - City deduction of a resident individual.

NY Gen City L § 25-A-13 (2015) What's This?
 13. City deduction of a resident individual.-- The city deduction of
  a  resident  individual  shall  be his city standard deduction unless he
  elects to deduct his city itemized deduction under  the  conditions  set
  forth in section fifteen.

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