STATE STATUTES & CODES

NEW YORK STATUTES AND CODES

Article 2-D - (25-A - 25-C) CITY PERSONAL INCOME TAX ON RESIDENTS

• 25-A - Authorization to impose tax.
• 25-AP1-6 - CITY PERSONAL INCOME TAX ON RESIDENTS
• 25-AP1 - GENERAL
• 25-A-1 - Meaning of terms.
• 25-A-2 - Persons subject to tax.
• 25-A-3 - Rate of tax.
• 25-A-3-A - Rate of tax.
• 25-A-4 - Taxable years to which tax applies; tax for taxable years beginning prior to and ending after July first, nineteen hundred sixty-six.
• 25-A-5 - Accounting periods and methods.
• 25-A-6 - Resident and nonresident defined.
• 25-AP2 - RESIDENTS
• 25-A-11 - City taxable income of a resident individual.
• 25-A-12 - City adjusted gross income of a resident individual.
• 25-A-13 - City deduction of a resident individual.
• 25-A-14 - City standard deduction of a resident individual.
• 25-A-15 - City itemized deduction of a resident individual.
• 25-A-16 - City personal exemptions of a resident individual.
• 25-A-17 - Resident partners.
• 25-A-18 - City taxable income of a resident estate or trust.
• 25-A-19 - Share of a resident estate, trust or beneficiary in city fiduciary adjustment.
• 25-A-20 - Credit to trust beneficiary receiving accumulation distribution.
• 25-AP3 - RUTURNS, DECLARATIONS AND PAYMENT OF TAX
• 25-A-31 - Returns and liabilities.
• 25-A-32 - Time and place for filing returns and paying tax.
• 25-A-33 - Signing of returns and other documents.
• 25-A-34 - Change of residence status during the year.
• 25-A-35 - Declarations of estimated tax.
• 25-A-36 - Payments of estimated tax.
• 25-A-37 - Extensions of time.
• 25-A-38 - Requirements concerning returns, notices, records and statements.
• 25-A-39 - Report of change in federal taxable income.
• 25-A-40 - Change of election.
• 25-A-41 - Declaration of estimated tax for taxable years beginning prior to the date this local law becomes effective.
• 25-AP4 - WITHHOLDING OF TAX
• 25-A-51 - Requirement of withholding tax from wages.
• 25-A-52 - Information statement for employee.
• 25-A-53 - Credit for tax withheld.
• 25-A-54 - Employer's return and payment of withheld taxes.
• 25-A-55 - Employer's liability for withheld taxes.
• 25-A-56 - Employer's failure to withhold.
• 25-AP5 - PROCEDURE AND ADMINISTRATION
• 25-A-61 - Notice of deficiency.
• 25-A-62 - Assessment.
• 25-A-63 - Limitations on assessment.
• 25-A-64 - Interest on underpayment.
• 25-A-65 - Additions to tax and civil penalties.
• 25-A-66 - Overpayment.
• 25-A-67 - Limitations on credit or refund.
• 25-A-68 - Interest on overpayment.
• 25-A-69 - Petition to administrator.
• 25-A-70 - Review of administrator's decision.
• 25-A-71 - Mailing rules; holidays.
• 25-A-72 - Collection, levy and liens.
• 25-A-73 - Transferees.
• 25-A-74 - Jeopardy assessment.
• 25-A-75 - Criminal penalties.
• 25-A-76 - Armed forces relief provisions.
• 25-A-77 - General powers of administrator.
• 25-A-78 - Secrecy requirement and penalties for violation.
• 25-AP6 - MISCELLANEOUS
• 25-A-90 - Deposit and disposition of revenues by administrator.
• 25-A-91 - Effect of invalidity in part; inconsistencies with other laws.
• 25-B - Credits against tax.
• 25-C - Administrative provisions.

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