Legislation
PART 1-6
City Personal Income Tax On Residents
General City (GCT) CHAPTER 21, ARTICLE 2-D
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PART 1General
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PART 2Residents
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PART 3Returns, Declarations and Payment of Tax
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PART 4Withholding of Tax
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PART 5Procedure and Administration
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PART 6Miscellaneous
CITY PERSONAL INCOME TAX ON RESIDENTS
PART I
GENERAL
Section 1. Meaning of terms.
2. Persons subject to tax.
3. Rate of tax.
3-A. Rate of tax.
4. Taxable years to which tax applies; tax for taxable years
beginning prior to and ending after July first,
nineteen hundred sixty-six.
5. Accounting periods and methods.
6. Resident and nonresident defined.
PART II
RESIDENTS
Section 11. City taxable income of a resident individual.
12. City adjusted gross income of a resident individual.
13. City deduction of a resident individual.
14. City standard deduction of a resident individual.
15. City itemized deduction of a resident individual.
16. City personal exemptions of a resident individual.
17. Resident partners.
18. City taxable income of a resident estate or trust.
19. Share of a resident estate, trust or beneficiary in city
fiduciary adjustment.
20. Credit to trust beneficiary receiving accumulation
distribution.
PART III
RETURNS, DECLARATIONS AND PAYMENT OF TAX
Section 31. Returns and liabilities.
32. Time and place for filing returns and paying tax.
33. Signing of returns and other documents.
34. Change of residence status during the year.
35. Declarations of estimated tax.
36. Payments of estimated tax.
37. Extensions of time.
38. Requirements concerning returns, notices, records and
statements.
39. Report of change in federal taxable income.
40. Change of election.
41. Declaration of estimated tax for taxable years beginning
prior to the date this local law becomes effective.
PART IV
WITHHOLDING OF TAX
Section 51. Requirement of withholding tax from wages.
52. Information statement for employee.
53. Credit for tax withheld.
54. Employer's return and payment of withheld taxes.
55. Employer's liability for withheld taxes.
56. Employer's failure to withhold.
PART V
PROCEDURE AND ADMINISTRATION
Section 61. Notice of deficiency.
62. Assessment.
63. Limitations on assessment.
64. Interest on underpayment.
65. Additions to tax and civil penalties.
66. Overpayment.
67. Limitations on credit or refund.
68. Interest on overpayment.
69. Petition to administrator.
70. Review of administrator's decision.
71. Mailing rules; holidays.
72. Collection, levy and liens.
73. Transferees.
74. Jeopardy assessment.
75. Criminal penalties.
76. Armed forces relief provisions.
77. General powers of administrator.
78. Secrecy requirement and penalties for violation.
PART VI
MISCELLANEOUS
Section 90. Deposit and disposition of revenues by administrator.
91. Effect of invalidity in part; inconsistencies with other
laws.
PART I
GENERAL
Section 1. Meaning of terms.
2. Persons subject to tax.
3. Rate of tax.
3-A. Rate of tax.
4. Taxable years to which tax applies; tax for taxable years
beginning prior to and ending after July first,
nineteen hundred sixty-six.
5. Accounting periods and methods.
6. Resident and nonresident defined.
PART II
RESIDENTS
Section 11. City taxable income of a resident individual.
12. City adjusted gross income of a resident individual.
13. City deduction of a resident individual.
14. City standard deduction of a resident individual.
15. City itemized deduction of a resident individual.
16. City personal exemptions of a resident individual.
17. Resident partners.
18. City taxable income of a resident estate or trust.
19. Share of a resident estate, trust or beneficiary in city
fiduciary adjustment.
20. Credit to trust beneficiary receiving accumulation
distribution.
PART III
RETURNS, DECLARATIONS AND PAYMENT OF TAX
Section 31. Returns and liabilities.
32. Time and place for filing returns and paying tax.
33. Signing of returns and other documents.
34. Change of residence status during the year.
35. Declarations of estimated tax.
36. Payments of estimated tax.
37. Extensions of time.
38. Requirements concerning returns, notices, records and
statements.
39. Report of change in federal taxable income.
40. Change of election.
41. Declaration of estimated tax for taxable years beginning
prior to the date this local law becomes effective.
PART IV
WITHHOLDING OF TAX
Section 51. Requirement of withholding tax from wages.
52. Information statement for employee.
53. Credit for tax withheld.
54. Employer's return and payment of withheld taxes.
55. Employer's liability for withheld taxes.
56. Employer's failure to withhold.
PART V
PROCEDURE AND ADMINISTRATION
Section 61. Notice of deficiency.
62. Assessment.
63. Limitations on assessment.
64. Interest on underpayment.
65. Additions to tax and civil penalties.
66. Overpayment.
67. Limitations on credit or refund.
68. Interest on overpayment.
69. Petition to administrator.
70. Review of administrator's decision.
71. Mailing rules; holidays.
72. Collection, levy and liens.
73. Transferees.
74. Jeopardy assessment.
75. Criminal penalties.
76. Armed forces relief provisions.
77. General powers of administrator.
78. Secrecy requirement and penalties for violation.
PART VI
MISCELLANEOUS
Section 90. Deposit and disposition of revenues by administrator.
91. Effect of invalidity in part; inconsistencies with other
laws.