New York § 15-130 Administrative provisions

New York Statutes

§ 15-130 — Administrative provisions

New York § 15-130

Law YTSYonkers income tax surcharge

Art. 10Earnings Tax On Nonresidents

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N.Y. Yonkers income tax surcharge § 15-130 (2026).

Text

  § 15-130. Administrative provisions.\n  The provisions contained in Part VI of Article 22 of the New York\nState Tax Law and § 1331 of the New York State Tax Law, including the\nprovisions of judicial review by a proceeding under Article 78 of the\nCivil Practice Law and Rules, shall be applicable with the same force\nand effect as if those provisions had been incorporated in full in this\nsection and had expressly referred to any tax imposed by this article,\nexcept where inconsistent with the provisions of this article.\n

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§ 15-130. Administrative provisions.\n The provisions contained in Part VI of Article 22 of the New York\nState Tax Law and § 1331 of the New York State Tax Law, including the\nprovisions of judicial review by a proceeding under Article 78 of the\nCivil Practice Law and Rules, shall be applicable with the same force\nand effect as if those provisions had been incorporated in full in this\nsection and had expressly referred to any tax imposed by this article,\nexcept where inconsistent with the provisions of this article.\n