ARTICLE

City Personal Income Tax

N.Y. Tax Law § 1300— Short title
N.Y. Tax Law § 1301— Authority to impose taxes
N.Y. Tax Law § 1301-b— City separate tax on the ordinary income portion of lump sum distributions
N.Y. Tax Law § 1302— Persons subject to tax
N.Y. Tax Law § 1303— City taxable income
N.Y. Tax Law § 1304— Rate of tax
N.Y. Tax Law § 1304-a— Tax surcharge
N.Y. Tax Law § 1304-b— Additional tax
N.Y. Tax Law § 1304-c— Filing fees
N.Y. Tax Law § 1304-d— Imposition of tax
N.Y. Tax Law § 1305— City resident and city nonresident defined
N.Y. Tax Law § 1306— Returns and liabilities
N.Y. Tax Law § 1307— Change of resident status
N.Y. Tax Law § 1309— Requirement of withholding tax from wages
N.Y. Tax Law § 1310— Credits against tax
N.Y. Tax Law § 1311— Enforcement with other taxes
N.Y. Tax Law § 1312— Administration, collection and review
N.Y. Tax Law § 1313— Deposit and disposition of revenues