N.Y. Tax Law Section 1303
City taxable income

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