1323 - Net state tax. - New York Statutes

§ 1323. Net state tax. The net state tax of a city resident individual, estate or trust shall mean the sum of all of the taxes imposed on such individual, estate or trust under article twenty-two of this chapter for the taxable year less the applicable credits (other than the credit for tax withheld) allowed to such individual, estate or trust under such article for the taxable year.