N.Y. Comp. Codes R. & Regs. tit. 20 § 290.1
Chapter 881 of the Laws of 1975 amended the Tax Law by adding thereto a new article, article 30. Pursuant to article 30, a city having a population of one million or more inhabitants is authorized to impose a tax on the personal income of the residents of such city (including a minimum income tax) at rates prescribed therein for taxable years beginning after December 31, 1975. The taxes authorized to be imposed pursuant to article 30 are to be administered and collected, including the administration and collection of taxes required to be withheld by employers, by the State Tax Commission. Chapter 882 of the Laws of 1975 imposed the taxes authorized to be imposed pursuant to article 30 by the City of New York for taxable years beginning after December 31, 1975. Chapter 886 of the Laws of 1975 amended such chapter 882 by imposing the taxes authorized pursuant to the authority of article 30 for the calendar year 1976 and for fiscal years beginning in 1976 and ending in 1977. Local law No. 36 of 1976 of the City of New York imposed the taxes authorized pursuant to the authority of article 30 for taxable years commencing after December 31, 1976 and vested the administration and collection of such taxes with the State Tax Commission.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 290.1