Legislation
SECTION 1323
Net state tax
Tax (TAX) CHAPTER 60, ARTICLE 30-A
§ 1323. Net state tax. The net state tax of a city resident
individual, estate or trust shall mean the sum of all of the taxes
imposed on such individual, estate or trust under article twenty-two of
this chapter for the taxable year less the applicable credits (other
than the credit for tax withheld) allowed to such individual, estate or
trust under such article for the taxable year.
individual, estate or trust shall mean the sum of all of the taxes
imposed on such individual, estate or trust under article twenty-two of
this chapter for the taxable year less the applicable credits (other
than the credit for tax withheld) allowed to such individual, estate or
trust under such article for the taxable year.