§ 1301 — Authority to impose taxes

New York § 1301

• Jurisdiction: New York
• Law TAX: Tax
• Art. 30: City Personal Income Tax

Text

§ 1301. Authority to impose taxes. (a) Notwithstanding any other\nprovision of law to the contrary, any city in this state having a\npopulation of one million or more inhabitants, acting through its local\nlegislative body, is hereby authorized and empowered to adopt and amend\nlocal laws imposing in any such city, for taxable years beginning after\nnineteen hundred seventy-five:\n (1) a tax on the personal income of residents of such city, at the\nrates provided for under subsection (a) of section thirteen hundred four\nof this article for taxable years beginning before two thousand\ntwenty-seven, and at the rates provided for under subsection (b) of\nsection thirteen hundred four of this article for taxable years\nbeginning after two thousand twenty-six, provided, however, that if, for\nany taxable year beginning after two thousand twenty-six, the rates set\nforth in such subsection (b) are rendered inapplicable and the rates set\nforth in such subsection (a) are rendered applicable, then the tax for\nsuch taxable year shall be at the rates provided under subparagraphs (A)\nof paragraphs one, two and three of such subsection (a),\n (2) for taxable years beginning after nineteen hundred seventy-six, a\nseparate tax on the ordinary income portion of lump sum distributions of\nsuch residents, at the rates provided for herein, such taxes to be\nadministered, collected and distributed by the commissioner as provided\nfor in this article.\n (b) All the provisions of the local laws imposing the taxes authorized\nby this article shall be identical to the corresponding provisions of\narticle twenty-two of this chapter, except as to rate and except as\notherwise provided in this article, so far as the provisions of such\narticle twenty-two can be made applicable to the taxes authorized, with\nsuch limitations and modifications as may be necessary in order to adapt\nsuch language to the city income taxes authorized by this article.\n (d) A local law enacted pursuant to the authority of this section or\nrepealing or suspending such taxes shall go into effect on the first day\nof January, nineteen hundred seventy-six and shall apply to taxable\nyears beginning on or after such date. No such local law shall be\neffective unless a certified copy of such local law is mailed by\nregistered or certified mail to the commissioner at the commissioner's\noffice in Albany at least fifteen days prior to the date it is to become\neffective. However, the commissioner may waive and reduce such\nfifteen-day minimum notice requirement to a mailing of such certified\ncopy by registered or certified mail within such period as the\ncommissioner deems such action to be consistent with the commissioner's\nduties under this article. Any amendment to the provisions of article\ntwenty-two of this chapter to the extent that such amendment is\napplicable to the taxes imposed under such local law, shall be deemed to\nhave been incorporated in the analogous provision or provisions of such\nlocal law.\n (e) Certified copies of such local law shall also be filed with the\nclerk of the city wherein the tax is imposed, the secretary of state and\nthe state comptroller prior to the effective date of such enactment.\n