New York Statutes
§ 1323 — Net state tax
§ 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 liabilities