Section 1330. Credit for tax withheld

The  city  income tax surcharge
  withheld shall not reduce net state tax for purposes  of  computing  the
  city  income  tax surcharge, but any amount of tax actually deducted and
  withheld under the authority of this article in any calendar year  shall
  be deemed to have been paid to the state tax commission on behalf of the
  person from whom withheld, and such person shall be credited with having
  paid  the  amount of tax for the taxable year beginning in such calendar
  year. For a taxable year of less than twelve months, the credit shall be
  made under regulations of the state tax commission.