Laws of New York (Last Updated: November 21, 2014)

Section 1303. City taxable income

Latest version.

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.
    * NB Applicable to taxable years beginning after 1986.

                    
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