New York § 1231 Certain restrictions against double taxation

New York Statutes

§ 1231 — Certain restrictions against double taxation

New York § 1231

JurisdictionNew York

Law TAXTax

Part 2Limitations On Authority and Exemptions

Subpart BTaxes Administered By Cities, Counties and School Districts

Art. 29Taxes Authorized For Cities, Counties and School Districts

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Bluebook

N.Y. Tax § 1231 (2026).

Text

  § 1231. Certain restrictions against double taxation. Except as\nexpressly otherwise provided in this article, nothing in this article\nshall limit or prevent the imposition of a tax on gross income or a tax\non gross receipts of persons, firms and corporations doing business in\nany city with a population of one million or more. No such person, firm\nor corporation, however, shall be subject to the imposition under the\nprovisions of this article of more than one tax by any such city on\ngross income or gross receipts for the privilege of doing business.\n

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§ 1231. Certain restrictions against double taxation. Except as\nexpressly otherwise provided in this article, nothing in this article\nshall limit or prevent the imposition of a tax on gross income or a tax\non gross receipts of persons, firms and corporations doing business in\nany city with a population of one million or more. No such person, firm\nor corporation, however, shall be subject to the imposition under the\nprovisions of this article of more than one tax by any such city on\ngross income or gross receipts for the privilege of doing business.\n