New York Statutes
§ 53 — Credit for tax withheld
New York § 53
JurisdictionNew York
Law GCTGeneral City
Part 4Withholding of Tax
Art. 2-DCity Personal Income Tax On Residents
This text of New York § 53 (Credit for tax withheld) 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 § 53 (2026).
Text
§ 53. Credit for tax withheld.-- Wages upon which tax is required to\nbe withheld shall be taxable under this local law as if no withholding\nwere required, but any amount of tax actually deducted and withheld\nunder this local law in any calendar year shall be deemed to have been\npaid to the administrator on behalf of the person from whom withheld,\nand such person shall be credited with having paid that amount of tax\nfor the taxable year beginning in such calendar year. For a taxable\nyear of less than twelve months, the credit shall be made under\nregulations of the administrator.\n
Free access — add to your briefcase to read the full text and ask questions with AI
Cite This Page — Counsel Stack
Bluebook (online)
New York § 53, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/GCT/53.