New York Statutes
§ 1323 — Net state tax
New York § 1323
This text of New York § 1323 (Net state tax) 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. Tax § 1323 (2026).
Text
§ 1323. Net state tax. The net state tax of a city resident\nindividual, estate or trust shall mean the sum of all of the taxes\nimposed on such individual, estate or trust under article twenty-two of\nthis chapter for the taxable year less the applicable credits (other\nthan the credit for tax withheld) allowed to such individual, estate or\ntrust under such article for the taxable year.\n
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Nearby Sections
15
§ 1300
Short title§ 1302
Persons subject to tax§ 1303
City taxable income§ 1304
Rate of tax§ 1304-A
Tax surcharge§ 1304-B
Additional tax§ 1304-C
Filing fees§ 1304-D
Imposition of tax§ 1306
Returns and liabilitiesCite This Page — Counsel Stack
Bluebook (online)
New York § 1323, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/1323.