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0 chapters · 207 sections in this title.
N.Y. General City Law § 20-G Intermunicipal cooperation in comprehensive planning and land use regulation
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§ 20-g. Intermunicipal cooperation in comprehensive planning and land\nuse regulation. 1. Legislative intent. This section is intended to\nillustrate the statutory authority that any municipal corporation has\nunder article five-G of the general municipal law and place within la…
N.Y. General City Law § 21 Public or municipal purpose and general welfare defined
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§ 21. Public or municipal purpose and general welfare defined.\nNotwithstanding any other provision of law, the terms "public or\nmunicipal purpose," and "general welfare," as used in this article,\nshall each include the promotion of education, art, beauty, charity,\namusement,…
N.Y. General City Law § 21-B Debt service in relation to certain municipal cooperative activities
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§ 21-b. Debt service in relation to certain municipal cooperative\nactivities. If any joint indebtedness described in title one-A of\narticle two of the local finance law is allocated and apportioned, or is\nexcluded, under or pursuant to such title or any other provision of law…
N.Y. General City Law § 21-C Passenger stations of railroad redevelopment corporations in certain cities
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§ 21-c. Passenger stations of railroad redevelopment corporations in\ncertain cities. 1. Each city having a population of more than one\nmillion may from time to time contract with a railroad redevelopment\ncorporation providing passenger service by rail to or from any passenger…
N.Y. General City Law § 21-D Establishment of blood credit systems by cities
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§ 21-d. Establishment of blood credit systems by cities. 1. Every\ncity shall have the power to establish by executive order of the mayor\nor by resolution of the local governing body, a blood credit system for\nthe purpose of providing blood and related benefits for employees o…
N.Y. General City Law § 21-E Operating assistance for water-works corporations in certain cities
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§ 21-e. Operating assistance for water-works corporations in certain\ncities. Each city having a population of more than one million may\nprovide operating assistance to a water-works corporation subject to the\nprovisions of the public service law which provides water service i…
N.Y. General City Law § 21-F Operating assistance for certain public utility services
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§ 21-f. Operating assistance for certain public utility services. Each\ncity having a population of one million or more shall be authorized to\nmake an appropriation, notwithstanding any provision of general, special\nor local law to the contrary, to a public utility service ope…
N.Y. General City Law § 22 This grant in addition to existing powers
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§ 22. This grant in addition to existing powers. The powers granted\nby this article shall be in addition to and not in substitution for, all\nthe powers, rights, privileges and functions existing in any city\npursuant to any other provision of law.\n
N.Y. General City Law § 23 Powers hereby granted, how to be exercised
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§ 23. Powers hereby granted, how to be exercised. 1. The powers\ngranted by this act are to be exercised by the officer, officers or\nofficial body vested with such powers by any other provision of law or\nordinance (subject to amendment or repeal of any such ordinance) and in\n…
N.Y. General City Law § 24 Construction of this act
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§ 24. Construction of this act. This article shall be construed, not\nas an act in derogation of the powers of the state, but as one intended\nto aid the state in the execution of its duties, by providing adequate\npower of local government for the cities of the state.\n
N.Y. General City Law § 25 Increasing compensation during fiscal year prohibited
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§ 25. Increasing compensation during fiscal year prohibited. The board\nof estimate and apportionment of any city or the body exercising similar\nfunctions in any city, excepting a city of the first class having a\npopulation of more than five hundred thousand and less than one …
N.Y. General City Law § 25-A Authorization to impose tax
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§ 25-a. Authorization to impose tax.-- In addition to any other taxes,\nnow authorized by law, any city having a population of one million or\nmore is hereby authorized and empowered to adopt and amend local laws\nimposing a tax on the personal income of residents of such city t…
N.Y. General City Law § 25-A-1 Meaning of terms
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Section 1. Meaning of terms.--As used in this local law, the following\nterms shall mean and include:\n (a) "Administrator" means the finance administrator or other fiscal\nofficer of the city charged with administration beginning in nineteen\nhundred seventy, of excise taxes, e…
N.Y. General City Law § 25-A-11 City taxable income of a resident individual
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§ 11. City taxable income of a resident individual.--(a) General.--The\ncity taxable income of a resident individual shall be his city adjusted\ngross income less his city deduction and city personal exemptions, as\ndetermined under this local law.\n (b) Husband and wife.--(1) I…
N.Y. General City Law § 25-A-12 City adjusted gross income of a resident individual
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§ 12. City adjusted gross income of a resident individual.--(a)\nGeneral.--The city adjusted gross income of a resident individual means\nhis federal adjusted gross income as defined in the laws of the United\nStates for the taxable year, with the modifications specified in this…
N.Y. General City Law § 25-A-13 City deduction of a resident individual
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§ 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
N.Y. General City Law § 25-A-14 City standard deduction of a resident individual
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§ 14. City standard deduction of a resident individual.--(a)\nGeneral.-- The city standard deduction of a resident individual, or of\nhusband and wife whose city taxable income is determined jointly as if\nhusband and wife were one taxpayer, shall be ten per centum of city\nadju…
N.Y. General City Law § 25-A-15 City itemized deduction of a resident individual
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§ 15. City itemized deduction of a resident individual.-- (a)\nGeneral.--If federal taxable income of a resident individual is\ndetermined by itemizing deductions from his federal adjusted gross\nincome, he may elect to deduct his city itemized deduction in lieu of\nhis city sta…
N.Y. General City Law § 25-A-16 City personal exemptions of a resident individual
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§ 16. City personal exemptions of a resident individual.--(a)\nGeneral.--A resident individual shall be allowed a city exemption of six\nhundred dollars for each exemption for which he is entitled to a\ndeduction for the taxable year for federal income tax purposes.\n (b) Husban…
N.Y. General City Law § 25-A-17 Resident partners
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§ 17. Resident partners.--(a) Partner's modifications.--In determining\ncity adjusted gross income and city taxable income of a resident\npartner, any modification described in subdivisions (b), (c) or (d) of\nsection twelve, subdivision (c) of section fifteen or paragraphs two …
N.Y. General City Law § 25-A-18 City taxable income of a resident estate or trust
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§ 18. City taxable income of a resident estate or trust.--The city\ntaxable income of a resident estate or trust means its federal taxable\nincome as defined in the laws of the United States for the taxable year,\nwith the following modifications:\n (a) There shall be subtracted…
N.Y. General City Law § 25-A-19 Share of a resident estate, trust or beneficiary in city fiduciary adjustment
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§ 19. Share of a resident estate, trust or beneficiary in city\nfiduciary adjustment.--(a) General.--An adjustment shall be made in\ndetermining city taxable income of a resident estate or trust under\nsection eighteen, or city adjusted gross income of a resident\nbeneficiary of…
N.Y. General City Law § 25-A-2 Persons subject to tax
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§ 2. Persons subject to tax.--(a) Imposition of tax.--A tax determined\nin accordance with the rates set forth in this local law is hereby\nimposed for each taxable year, ending on or after July first, nineteen\nhundred sixty-six, but commencing prior to January first, nineteen\…
N.Y. General City Law § 25-A-20 Credit to trust beneficiary receiving accumulation distribution
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§ 20. Credit to trust beneficiary receiving accumulation\ndistribution.--(a) General.--A resident beneficiary of a trust whose\ncity adjusted gross income includes all or part of an accumulation\ndistribution by such trust, as defined in section six hundred sixty-five\nof the in…
N.Y. General City Law § 25-A-3 Rate of tax
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§ 3. Rate of tax. -- The tax imposed by section two shall be\ndetermined in accordance with the following table:\nIf the city taxable\n income is: The tax is:\nNot over $1,000 0.4 % of the city taxable income\nOver $ 1,000 but not over $ 4 plus 0.6 % of excess over\n $ 3,000 $1,…
N.Y. General City Law § 25-A-3-A Rate of tax
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§ 3-A. Rate of tax. -- (a) For taxable years ending on or before\nDecember thirty-first, nineteen hundred seventy, the tax imposed by\nsection two shall be determined in accordance with the following table:\nIf the city taxable\n income is: The tax is:\nNot over $1,000 0.4% of t…
N.Y. General City Law § 25-A-31 Returns and liabilities
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§ 31. Returns and liabilities.--(a) General.--On or before the\nfifteenth day of the fourth month following the close of a taxable year,\nan income tax return under this local law shall be made and filed by or\nfor:\n (1) every resident individual required to file a federal inco…
N.Y. General City Law § 25-A-32 Time and place for filing returns and paying tax
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§ 32. Time and place for filing returns and paying tax.--A person\nrequired to make and file a return under this local law shall, without\nassessment, notice or demand, pay any tax due thereon to the\nadministrator on or before the date fixed for filing such return\n(determined …
N.Y. General City Law § 25-A-33 Signing of returns and other documents
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§ 33. Signing of returns and other documents.--(a) General.--Any\nreturn, declaration, statement or other document required to be made\npursuant to this local law shall be signed in accordance with\nregulations or instructions prescribed by the administrator. The fact\nthat an i…
N.Y. General City Law § 25-A-34 Change of residence status during the year
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§ 34. Change of residence status during the year.-- (a) General.-- If\nan individual changes his status during his taxable year from resident\nto nonresident, or from nonresident to resident, he shall file one\nreturn as a resident for the portion of the year during which he is …
N.Y. General City Law § 25-A-35 Declarations of estimated tax
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§ 35. Declarations of estimated tax.-- (a) Requirement of\ndeclaration.-- Every resident individual shall make a declaration of his\nestimated tax for the taxable year, containing such information as the\nadministrator may prescribe by regulations or instructions, if his city\na…
N.Y. General City Law § 25-A-36 Payments of estimated tax
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§ 36. Payments of estimated tax.-- (a) General.-- The estimated tax\nwith respect to which a declaration is required shall be paid as\nfollows:\n (1) If the declaration is filed on or before April fifteenth of the\ntaxable year, the estimated tax shall be paid in four equal\nins…
N.Y. General City Law § 25-A-37 Extensions of time
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§ 37. Extensions of time.--(a) General.--The administrator may grant\na reasonable extension of time for payment of tax or estimated tax (or\nany installment), or for filing any return, declaration, statement, or\nother document required pursuant to this local law, on such terms…
N.Y. General City Law § 25-A-38 Requirements concerning returns, notices, records and statements
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§ 38. Requirements concerning returns, notices, records and\nstatements.--(a) General.--The administrator may prescribe regulations\nas to the keeping of records, the content and form of returns and\nstatements, and the filing of copies of federal income tax returns and\ndetermi…
N.Y. General City Law § 25-A-39 Report of change in federal taxable income
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§ 39. Report of change in federal taxable income.--If the amount of a\ntaxpayer's federal taxable income reported on his federal income tax\nreturn for any taxable year is changed or corrected by the United States\ninternal revenue service or other competent authority, or as the…
N.Y. General City Law § 25-A-4 Taxable years to which tax applies; tax for taxable years beginning prior to and ending after July first, nineteen hundred sixty-six
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§ 4. Taxable years to which tax applies; tax for taxable years\nbeginning prior to and ending after July first, nineteen hundred\nsixty-six.-- (a) General.--The tax imposed by section two, with any\nmodification permitted by subdivision (b) of this section, is imposed\nfor each …
N.Y. General City Law § 25-A-40 Change of election
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§ 40. Change of election.-- Any election expressly authorized by this\nlocal law, other than the election authorized by subdivision (g) of\nsection twelve, may be changed on such terms and conditions as the\nadministrator may prescribe by regulation.\n
N.Y. General City Law § 25-A-41 Declaration of estimated tax for taxable years beginning prior to the date this local law becomes effective
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§ 41. Declaration of estimated tax for taxable years beginning prior\nto the date this local law becomes effective.-- Notwithstanding\nsubdivision (d) of section thirty-five, no declaration of estimated tax\nrequired by subdivision (a) of such section need be filed until sixty\n…
N.Y. General City Law § 25-A-5 Accounting periods and methods
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§ 5. Accounting periods and methods.--(a) Accounting periods.--A\ntaxpayer's taxable year under this local law shall be the same as his\ntaxable year for federal income tax purposes.\n (b) Change of accounting periods.--If a taxpayer's taxable year is\nchanged for federal income…
N.Y. General City Law § 25-A-51 Requirement of withholding tax from wages
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§ 51. Requirement of withholding tax from wages.--(a) General.--On or\nafter the first payroll period beginning forty-five days after the date\nthis local law becomes effective, every employer maintaining an office\nor transacting business within this state and making payment of…
N.Y. General City Law § 25-A-52 Information statement for employee
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§ 52. Information statement for employee.-- Every employer required to\ndeduct and withhold tax under this local law from the wages of an\nemployee, or who would have been required so to deduct and withhold tax\nif the employee had claimed no more than one withholding exemption,…
N.Y. General City Law § 25-A-53 Credit for tax withheld
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§ 53. Credit for tax withheld.-- Wages upon which tax is required to\nbe withheld shall be taxable under this local law as if no withholding\nwere required, but any amount of tax actually deducted and withheld\nunder this local law in any calendar year shall be deemed to have be…
N.Y. General City Law § 25-A-54 Employer's return and payment of withheld taxes
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§ 54. Employer's return and payment of withheld taxes.--(a) General.--\nEvery employer required to deduct and withhold tax under this local law\nshall, for each calendar month, on or before the fifteenth day of the\nmonth following the close of such calendar month, file a withho…
N.Y. General City Law § 25-A-55 Employer's liability for withheld taxes
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§ 55. Employer's liability for withheld taxes.-- Every employer\nrequired to deduct and withhold tax under this local law is hereby made\nliable for such tax. For purposes of assessment and collection, any\namount required to be withheld and paid over to the administrator, and\n…
N.Y. General City Law § 25-A-56 Employer's failure to withhold
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§ 56. Employer's failure to withhold.--If an employer fails to deduct\nand withhold tax as required, and thereafter the tax against which such\ntax may be credited is paid, the tax so required to be deducted and\nwithheld shall not be collected from the employer, but the employe…
N.Y. General City Law § 25-A-6 Resident and nonresident defined
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§ 6. Resident and nonresident defined.--(a) Resident individual.--A\nresident individual means an individual:\n (1) who is domiciled in the city, unless he maintains no permanent\nplace of abode in the city, maintains a permanent place of abode\nelsewhere, and spends in the aggr…
N.Y. General City Law § 25-A-61 Notice of deficiency
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§ 61. Notice of deficiency.--(a) General.--If upon examination of a\ntaxpayer's return under this local law the administrator determines that\nthere is a deficiency of income tax, he may mail a notice of deficiency\nto the taxpayer. If a taxpayer fails to file an income tax retu…
N.Y. General City Law § 25-A-62 Assessment
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§ 62. Assessment.--(a) Assessment date.--The amount of tax which a\nreturn shows to be due, or the amount of tax which a return would have\nshown to be due but for a mathematical error, shall be deemed to be\nassessed on the date of filing of the return (including any amended\nr…
N.Y. General City Law § 25-A-63 Limitations on assessment
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§ 63. Limitations on assessment.--(a) General.--Except as otherwise\nprovided in this section, any tax under this local law shall be assessed\nwithin three years after the return was filed (whether or not such\nreturn was filed on or after the date prescribed).\n (b) Time return…
N.Y. General City Law § 25-A-64 Interest on underpayment
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§ 64. Interest on underpayment.--(a) General.--If any amount of income\ntax is not paid on or before the last date prescribed in this local law\nfor payment, interest on such amount at the rate of six percentum per\nannum shall be paid for the period from such last date to the d…