Home/New York/Statutes/Law GCT: General City/Part 3: Returns, Declarations and Payment of Tax/Art. 2-D: City Personal Income Tax On Residents/§ 40
New York Statutes

§ 40 — Change of election

New York § 40
JurisdictionNew York
Law GCTGeneral City
Part 3Returns, Declarations and Payment of Tax
Art. 2-DCity Personal Income Tax On Residents

This text of New York § 40 (Change of election) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. General City § 40 (2026).

Text

§ 40. Change of election.-- Any election expressly authorized by this\nlocal law, other than the election authorized by subdivision (g) of\nsection twelve, may be changed on such terms and conditions as the\nadministrator may prescribe by regulation.\n

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Related

Opn. No.
(New York Attorney General Reports, 1996)

Nearby Sections

2
§ 40
Change of election
§ 40-A
Examining boards of plumbers in cities
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Bluebook (online)
New York § 40, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/GCT/40.