https://openjurist.org/state-code/ny/tax/toc/30_B
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City Earnings Tax On Nonresidents
N.Y. Tax Law § 1340
— Authorization to impose tax
N.Y. Tax Law § 1341
— Withholding requirement
N.Y. Tax Law § 1342
— Administrative provisions
N.Y. Tax Law § 1343
— Deposit and disposition of revenues