New York Statutes
§ 15-101 — Net state tax
New York § 15-101
This text of New York § 15-101 (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. Yonkers income tax surcharge § 15-101 (2026).
Text
§ 15-101. Net state tax.\n The net state tax of a City of Yonkers resident individual, estate or\ntrust shall mean the sum of all of the taxes imposed on such individual,\nestate or trust under Article 22 of the New York State Tax Law for the\ntaxable year, less the applicable credits (other than the credit for tax\nwithheld) allowed to such individual, estate or trust under said Article\n22 for the taxable year.\n
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Nearby Sections
15
§ 15-100
Persons subject to tax surcharge§ 15-101
Net state tax§ 15-102
Filing of returns§ 15-103
Change of residency status§ 15-104
Estimated tax§ 15-105
Withholding tax from wages§ 15-106
Credit for tax withheld§ 15-107
Enforcement with other taxes§ 15-109
Combined filings§ 15-111
Amount of surcharge§ 15-112
(Reserved)§ 15-113
(Reserved)§ 15-114
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Bluebook (online)
New York § 15-101, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/YTS/15-101.