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This entry was published on 2014-09-22
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ARTICLE 30-A
City Income Tax Surcharge
Tax (TAX) CHAPTER 60
ARTICLE 30-A

CITY INCOME TAX SURCHARGE
Section 1320. Short title.

1321. Authority to impose city income tax surcharge.

1322. Persons subject to the city income tax surcharge.

1323. Net state tax.

1325. City resident and city nonresident defined.

1326. Returns and liabilities.

1327. Change of resident status during year.

1329. Requirement of withholding tax from wages.

1330. Credit for tax withheld.

1331. Enforcement with other taxes.

1332. Administration, collection and review.

1333. Deposit and disposition of revenues.