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NEW YORK STATUTES AND CODES

1303 - City taxable income.

§ 1303. City taxable income. The city taxable income of a city resident individual shall mean and be the same as his New York taxable income as defined in section six hundred eleven of this chapter. The city taxable income of a city resident estate or trust shall mean and be the same as its New York taxable income as defined in section six hundred eighteen of this chapter.

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