2015 New York Laws
GCT - General City
Article 2-D - (General City) CITY PERSONAL INCOME TAX ON RESIDENTS
25-AP1-6 - CITY PERSONAL INCOME TAX ON RESIDENTS

                CITY PERSONAL INCOME TAX ON RESIDENTS
 
                               PART I
 
                               GENERAL
 
  Section   1.   Meaning of terms.
        2.   Persons subject to tax.
        3.   Rate of tax.
        3-A. Rate of tax.
        4.   Taxable years to which tax applies; tax for taxable years
               beginning   prior  to  and  ending  after  July  first,
               nineteen hundred sixty-six.
        5.   Accounting periods and methods.
        6.   Resident and nonresident defined.
 
                               PART II
 
                              RESIDENTS
 
  Section  11. City taxable income of a resident individual.
       12. City adjusted gross income of a resident individual.
       13. City deduction of a resident individual.
       14. City standard deduction of a resident individual.
       15. City itemized deduction of a resident individual.
       16. City personal exemptions of a resident individual.
       17. Resident partners.
       18. City taxable income of a resident estate or trust.
       19. Share of a resident estate, trust or  beneficiary  in  city
             fiduciary adjustment.
       20. Credit   to   trust   beneficiary   receiving  accumulation
             distribution.
 
                              PART III
 
              RETURNS, DECLARATIONS AND PAYMENT OF TAX
 
  Section  31. Returns and liabilities.
       32. Time and place for filing returns and paying tax.
       33. Signing of returns and other documents.
       34. Change of residence status during the year.
       35. Declarations of estimated tax.
       36. Payments of estimated tax.
       37. Extensions of time.
       38. Requirements  concerning  returns,  notices,  records   and
             statements.
       39. Report of change in federal taxable income.
       40. Change of election.
       41. Declaration  of  estimated  tax for taxable years beginning
             prior to the date this local law becomes effective.
 
                               PART IV
 
                         WITHHOLDING OF TAX
 
  Section  51. Requirement of withholding tax from wages.
       52. Information statement for employee.
       53. Credit for tax withheld.

       54. Employer's return and payment of withheld taxes.
       55. Employer's liability for withheld taxes.
       56. Employer's failure to withhold.
 
                               PART V
 
                    PROCEDURE AND ADMINISTRATION
 
  Section  61. Notice of deficiency.
       62. Assessment.
       63. Limitations on assessment.
       64. Interest on underpayment.
       65. Additions to tax and civil penalties.
       66. Overpayment.
       67. Limitations on credit or refund.
       68. Interest on overpayment.
       69. Petition to administrator.
       70. Review of administrator's decision.
       71. Mailing rules; holidays.
       72. Collection, levy and liens.
       73. Transferees.
       74. Jeopardy assessment.
       75. Criminal penalties.
       76. Armed forces relief provisions.
       77. General powers of administrator.
       78. Secrecy requirement and penalties for violation.
 
                               PART VI
 
                            MISCELLANEOUS
 
  Section  90. Deposit and disposition of revenues by administrator.
       91. Effect  of  invalidity  in part; inconsistencies with other
             laws.