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Laws of New York (Last Updated: November 21, 2014) |
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GCT General City |
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Article 2-D. CITY PERSONAL INCOME TAX ON RESIDENTS |
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Part I. GENERAL |
| Section 1. Meaning of terms |
| Section 2. Persons subject to tax |
| Section 3. Rate of tax |
| Section 3-A. Rate of tax |
| Section 4. Taxable years to which tax applies; tax for taxable years beginning prior to and ending after July first, nineteen hundred sixty-six |
| Section 5. Accounting periods and methods |
| Section 6. Resident and nonresident defined |