Net state tax
Source:
Section 1323 — Net state tax, https://www.nysenate.gov/legislation/laws/TAX/1323 (updated Sep. 22, 2014; accessed Feb. 28, 2026).
1320
Short title 1321
Authority to impose city income tax surcharge 1322
Persons subject to the city income tax surcharge 1323
Net state tax 1325
City resident and city nonresident defined 1326
Returns and liabilities 1327
Change of resident status during year 1329
Requirement of withholding tax from wages 1330
Credit for tax withheld 1331
Enforcement with other taxes 1332
Administration, collection and review 1333
Deposit and disposition of revenues
Short title 1321
Authority to impose city income tax surcharge 1322
Persons subject to the city income tax surcharge 1323
Net state tax 1325
City resident and city nonresident defined 1326
Returns and liabilities 1327
Change of resident status during year 1329
Requirement of withholding tax from wages 1330
Credit for tax withheld 1331
Enforcement with other taxes 1332
Administration, collection and review 1333
Deposit and disposition of revenues
