N.Y. Tax Law Section 1323
Net state tax


The net state tax of a city resident individual, estate or trust shall mean the sum of all of the taxes imposed on such individual, estate or trust under article 22 (Personal Income Tax)article twenty-two of this chapter for the taxable year less the applicable credits (other than the credit for tax withheld) allowed to such individual, estate or trust under such article for the taxable year.

Source: Section 1323 — Net state tax, https://www.­nysenate.­gov/legislation/laws/TAX/1323 (updated Sep. 22, 2014; accessed Apr. 27, 2024).

Accessed:
Apr. 27, 2024

Last modified:
Sep. 22, 2014

§ 1323’s source at nysenate​.gov

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