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  4. Art. 30

Article 30
City Personal Income Tax

Sections

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



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Location: https://newyork.public.law/laws/n.y._tax_law_article_30

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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