Article 2-D - CITY PERSONAL INCOME TAX ON RESIDENTS

Section 25-A - Authorization to impose tax
Section 25-A-1 - Meaning of terms
Section 25-A-2 - Persons subject to tax
Section 25-A-3 - Rate of tax
Section 25-A-3-A - Rate of tax
Section 25-A-4 - Taxable years to which tax applies; tax for taxable years beginning prior to and ending after July first, nineteen hundred sixty-six
Section 25-A-5 - Accounting periods and methods
Section 25-A-6 - Resident and nonresident defined
Section 25-A-11 - City taxable income of a resident individual
Section 25-A-12 - City adjusted gross income of a resident individual
Section 25-A-13 - City deduction of a resident individual
Section 25-A-14 - City standard deduction of a resident individual
Section 25-A-15 - City itemized deduction of a resident individual
Section 25-A-16 - City personal exemptions of a resident individual
Section 25-A-17 - Resident partners
Section 25-A-18 - City taxable income of a resident estate or trust
Section 25-A-19 - Share of a resident estate, trust or beneficiary in city fiduciary adjustment
Section 25-A-20 - Credit to trust beneficiary receiving accumulation distribution
Section 25-A-31 - Returns and liabilities
Section 25-A-32 - Time and place for filing returns and paying tax
Section 25-A-33 - Signing of returns and other documents
Section 25-A-34 - Change of residence status during the year
Section 25-A-35 - Declarations of estimated tax
Section 25-A-36 - Payments of estimated tax
Section 25-A-37 - Extensions of time
Section 25-A-38 - Requirements concerning returns, notices, records and statements
Section 25-A-39 - Report of change in federal taxable income
Section 25-A-40 - Change of election
Section 25-A-41 - Declaration of estimated tax for taxable years beginning prior to the date this local law becomes effective
Section 25-A-51 - Requirement of withholding tax from wages
Section 25-A-52 - Information statement for employee
Section 25-A-53 - Credit for tax withheld
Section 25-A-54 - Employer's return and payment of withheld taxes
Section 25-A-55 - Employer's liability for withheld taxes
Section 25-A-56 - Employer's failure to withhold
Section 25-A-61 - Notice of deficiency
Section 25-A-62 - Assessment
Section 25-A-63 - Limitations on assessment
Section 25-A-64 - Interest on underpayment
Section 25-A-65 - Additions to tax and civil penalties
Section 25-A-66 - Overpayment
Section 25-A-67 - Limitations on credit or refund
Section 25-A-68 - Interest on overpayment
Section 25-A-69 - Petition to administrator
Section 25-A-70 - Review of administrator's decision
Section 25-A-71 - Mailing rules; holidays
Section 25-A-72 - Collection, levy and liens
Section 25-A-73 - Transferees
Section 25-A-74 - Jeopardy assessment
Section 25-A-75 - Criminal penalties
Section 25-A-76 - Armed forces relief provisions
Section 25-A-77 - General powers of administrator
Section 25-A-78 - Secrecy requirement and penalties for violation
Section 25-A-90 - Deposit and disposition of revenues by administrator
Section 25-A-91 - Effect of invalidity in part; inconsistencies with other laws
Section 25-B - Credits against tax
Section 25-C - Administrative provisions