Legislation

Search OpenLegislation Statutes
This entry was published on 2014-09-22
The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Specifying a milestone date will retrieve the most recent version of the location before that date.
SECTION 1330
Credit for tax withheld
Tax (TAX) CHAPTER 60, ARTICLE 30-A
§ 1330. Credit for tax withheld. The city income tax surcharge
withheld shall not reduce net state tax for purposes of computing the
city income tax surcharge, but any amount of tax actually deducted and
withheld under the authority of this article in any calendar year shall
be deemed to have been paid to the state tax commission on behalf of the
person from whom withheld, and such person shall be credited with having
paid the amount of tax for the taxable year beginning in such calendar
year. For a taxable year of less than twelve months, the credit shall be
made under regulations of the state tax commission.