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2015 New York Laws
GCT - General City
Article 2-D - (General City) CITY PERSONAL INCOME TAX ON RESIDENTS
25-A-40 - Change of election.

NY Gen City L § 25-A-40 (2015) What's This?
 40. Change  of election.-- Any election expressly authorized by this
  local law, other than the election  authorized  by  subdivision  (g)  of
  section  twelve,  may  be  changed  on  such terms and conditions as the
  administrator may prescribe by regulation.

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