New York Statutes
§ 15-104 — Estimated tax
New York § 15-104
This text of New York § 15-104 (Estimated 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 § 15-104 (2026).
Text
§ 15-104. Estimated tax.\n Every city resident individual required to make payments of New York\nState estimated tax under Article 22 of the New York State Tax Law shall\nmake payments of Yonkers estimated tax in an amount equal to fifteen\npercent (15%) of his New York State estimated tax payments in the same\nmanner and subject to the same requirements, to the greatest extent\npossible as provided in §§ 655 and 656 of the New York State Tax Law. No\npayment of estimated tax shall be required for taxable years beginning\nin 1984.\n
Free access — add to your briefcase to read the full text and ask questions with AI
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
TitleCite This Page — Counsel Stack
Bluebook (online)
New York § 15-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/YTS/15-104.