§ 13. City deduction of a resident individual.-- The city deduction of\na resident individual shall be his city standard deduction unless he\nelects to deduct his city itemized deduction under the conditions set\nforth in section fifteen.\n
City deduction of a resident individual
N.Y. General City Law § 25-A-13, under Residents.
N.Y. General City Law § 25-A-13