reglab/statecodes huggingface dataset:
2023 New York Laws › GCT - General City › Article 2 - General Provisions › 18-C - .

§ 18-c. The common council in all cities of the third class shall have
  the  power, upon application, in writing, of the property owners, owning
  at least two-thirds of the number of feet fronting or abutting upon  the
  street   and  along  the  line  of  any  proposed  improvement  for  the
  construction of an improved system of street lighting, to establish such
  special lighting district or districts for the proposed system of street
  lighting, and from time to time may alter or extend the same, with  full
  power  to  order  such construction and installation and to enter into a
  contract for lighting in such district or districts  so  established  or
  extended as they may deem proper or expedient.
The  amount  of  any  such  contract that may be entered into for such
  special lighting, pursuant to the  provisions  of  this  act,  shall  be
  assessed,  levied and collected upon and between the taxable property in
  said city and the district or districts respectively, in the same manner
  and by the same officers as city taxes, charges  or  expenses  for  said
  city are now assessed, levied and collected.
The  common  council  shall, by ordinance, apportion the expenses that
  shall be borne by the property fronting or abutting upon the street  and
  along the line of the proposed system or systems, and the city at large;
  but  in no event shall the property fronting or abutting upon the street
  or streets along the line of the proposed system or systems  be  charged
  less  than  fifty per centum for such charges or expenses, nor more than
  the per centum specified  in  the  application  and  agreed  to  by  the
  property owners.
2023 New York Laws › GCT - General City › Article 2 - General Provisions › 18-D - Duty of Street Vendors to Keep the Sidewalk and Street Clean.

§ 18-d. Duty  of street vendors to keep the sidewalk and street clean.
  Notwithstanding any other provision of law, any city which has  a  local
  law  or  ordinance  in  relation  to  responsibility  for maintenance of
  sidewalk and street cleanliness shall apply such  law  or  ordinance  or
  provisions  similar  thereto to any licensed or unlicensed street vendor
  using areas of sidewalks and streets subject to such law or ordinance.
2023 New York Laws › GCT - General City › Article 2-A - Powers of Cities › 19 - General Grant of Powers.

§  19.  General  grant  of  powers.  1. Every city is granted power to
  regulate, manage and control its  property  and  local  affairs  and  is
  granted all the rights, privileges and jurisdiction necessary and proper
  for carrying such power into execution. No enumeration of powers in this
  or  any  other law shall operate to restrict the meaning of this general
  grant of power, or to exclude  other  powers  comprehended  within  this
  general grant.
2. Whenever the constitutionality of any local law, ordinance, rule or
  regulation  of  a  city is brought into issue upon a trial or hearing of
  any civil cause of action or proceeding in any court, and  the  city  is
  not  a  party  to such action or proceeding, notice shall be served upon
  the city in accordance with section one thousand  twelve  of  the  civil
  practice law and rules.
2023 New York Laws › GCT - General City › Article 2-A - Powers of Cities › 20-C - Temporary Investment of Certain City Funds in Obligations of the United States.

§ 20-c. Temporary  investment  of certain city funds in obligations of
  the United States. Notwithstanding any other provision of law, each city
  of the state, acting through its board of estimate  or  other  analogous
  governing  body,  may  authorize  its  comptroller or other chief fiscal
  officer, to set aside in a special fund, all or part of the proceeds  of
  the  sale  of  serial  or other city bonds sold prior to February first,
  nineteen hundred forty-five,  which  such  comptroller  or  other  chief
  fiscal  officer  may  determine,  in  his  discretion,  not to be needed
  immediately for making payments for the purposes for  which  such  bonds
  were  issued,  and  may authorize such comptroller or other chief fiscal
  officer to invest such fund in direct obligations of the  United  States
  which  may  be issued in registered or inscribed form until such time as
  funds are needed or should be available for the purposes for which  such
  bonds  were  issued.  Such comptroller or other chief fiscal officer may
  thereupon invest such fund in such obligations and may  thereafter  sell
  all  or  any  of such obligations whenever he deems such sale advisable.
  Nothing in this section contained shall be deemed to refer to  refunding
  bonds.
2023 New York Laws › GCT - General City › Article 2-A - Powers of Cities › 21 - Public or Municipal Purpose and General Welfare Defined.

§ 21. Public   or  municipal  purpose  and  general  welfare  defined.
  Notwithstanding any  other  provision  of  law,  the  terms  "public  or
  municipal  purpose,"  and  "general  welfare,"  as used in this article,
  shall each include the promotion of  education,  art,  beauty,  charity,
  amusement,  recreation, health, safety, comfort and convenience, and the
  promotion, creation, development or  expansion  of  business,  commerce,
  industry  or  job  opportunities,  and all of the purposes enumerated in
  sections twenty, twenty-a, twenty-b, and twenty-e.
2023 New York Laws › GCT - General City › Article 2-A - Powers of Cities › 21-B - Debt Service in Relation to Certain Municipal Cooperative Activities.

§ 21-b. Debt  service  in  relation  to  certain municipal cooperative
  activities.   If any joint indebtedness  described  in  title  one-A  of
  article two of the local finance law is allocated and apportioned, or is
  excluded,  under or pursuant to such title or any other provision of law
  for the purpose of determining the debt-contracting power of  a  county,
  city,   town,   village   or   school   district,  such  allocation  and
  apportionment, or exclusion, shall not limit the amount to be raised  in
  any  city  outside  the  limitations  applicable  to cities set forth in
  section ten of article eight of the  constitution  to  provide  for  the
  interest on and the principal of any greater proportionate share of such
  debt  service  which  the city has agreed or is required to provide. The
  total of the amounts which may be so raised by all participating  public
  corporations  outside  any  limitation imposed by or pursuant to section
  ten of article eight of the constitution to provide for their respective
  portions  of  any  payment  of  principal  or  of  interest   on   joint
  indebtedness shall not exceed the full amount required to be provided by
  all of such participants to make any such payment.
2023 New York Laws › GCT - General City › Article 2-A - Powers of Cities › 21-D - Establishment of Blood Credit Systems by Cities.

§ 21-d. Establishment  of  blood  credit systems by cities.   1. Every
city shall have the power to establish by executive order of  the  mayor
or  by resolution of the local governing body, a blood credit system for
the purpose of providing blood and related  benefits  for  employees  of
such  city  or  of  any  corporation,  agency  or  institution receiving
financial support from such city, and the families or dependents of such
employees, as defined  in  such  executive  order  or  resolution.  Such
executive order or resolution may:
(a)  Establish  the  eligibility  requirements  for  and the terms and
conditions of membership in such system;
(b) Prescribe the method of organization of the system;
(c) Fix the cost of membership, to be paid either in  money  or  blood
donation;
(d)  Prescribe  the blood bank arrangements to be made with blood bank
organizations;
(e) Prescribe the methods of administration and financial  management,
including provision for payroll deductions of membership fees;
(f) Prescribe the benefits to be provided by the system;
(g)  Establish  a  central  blood  credit  administration  unit in the
department of personnel or other appropriate department of the city  for
the  purpose  of administering the operational activities of the system,
and appoint or authorize the appointment of such officers  or  employees
of the city as may be necessary to carry out the functions of such unit;
(h)  Provide  for  the  payment  by  the  city  of  such sum as may be
necessary to pay the initial  administrative  cost  of  setting  up  the
system and the program, within the amounts appropriated therefor;
(i)  Provide that employees who are members of the blood credit system
and who retire shall be permitted to retain  membership  voluntarily  at
such terms as may be prescribed by such order or resolution;
(j)  Contain  such  other  terms,  conditions and provisions as may be
necessary to enable the system to provide blood and related benefits  to
the  members of such system and their families or dependents which shall
bear a reasonable relationship to the cost of membership and will enable
the system to be self-supporting.
2. Any such executive order or resolution may be amended from time  to
time.
2023 New York Laws › GCT - General City › Article 2-A - Powers of Cities › 21-E - Operating Assistance for Water-Works Corporations in Certain Cities.

§ 21-e. Operating  assistance  for water-works corporations in certain
  cities. Each city having a population  of  more  than  one  million  may
  provide operating assistance to a water-works corporation subject to the
  provisions  of  the  public  service law which provides water service in
  such city for the purpose of reducing or eliminating  disparity  between
  rates  charged  for such service by the municipal water supply system of
  such city and rates charged by  such  water-works  corporation,  and  in
  furtherance of such purpose the chief executive officer of such city may
  enter  into  an  agreement  with such water-works corporation and expend
  such sums as may be appropriated therefor so as to effect a reduction of
  rates of such water-works corporation.
2023 New York Laws › GCT - General City › Article 2-A - Powers of Cities › 21-F - Operating Assistance for Certain Public Utility Services.

§ 21-f. Operating assistance for certain public utility services. Each
  city  having  a population of one million or more shall be authorized to
  make an appropriation, notwithstanding any provision of general, special
  or local law to the contrary, to a public utility  service  operated  by
  such  city  in  accordance  with a local law adopted pursuant to article
  fourteen-A of the general municipal law for the purpose of reducing  the
  rates charged for the electricity sold and billed by such public utility
  service to non-residential energy users, without the billing services of
  a  utility,  so  as  to enable such public utility service to reduce its
  rates and charges in a proportion substantially equivalent to reductions
  effected by rebates made to non-residential energy users  in  accordance
  with  a local law adopted pursuant to authorization contained in article
  two-G of this chapter. Any funds so appropriated shall be used  by  such
  public  utility  service  to  effect a reduction of rates and charges of
  such public utility service in the  manner  hereinabove  described.  For
  purposes  of  this  section  the  terms  "non-residential  energy user",
  "rebate" and "utility" shall have the meanings ascribed by article two-G
  of this chapter.
2023 New York Laws › GCT - General City › Article 2-A - Powers of Cities › 22 - This Grant in Addition to Existing Powers.

§ 22. This  grant  in addition to existing powers.  The powers granted
  by this article shall be in addition to and not in substitution for, all
  the powers, rights,  privileges  and  functions  existing  in  any  city
  pursuant to any other provision of law.
2023 New York Laws › GCT - General City › Article 2-A - Powers of Cities › 24 - Construction of This Act.

§ 24. Construction  of  this act. This article shall be construed, not
  as an act in derogation of the powers of the state, but as one  intended
  to  aid  the state in the execution of its duties, by providing adequate
  power of local government for the cities of the state.
2023 New York Laws › GCT - General City › Article 2-C - Prohibition of Certain Expenditures of Cities › 25 - Increasing Compensation During Fiscal Year Prohibited.

§ 25. Increasing compensation during fiscal year prohibited. The board
  of estimate and apportionment of any city or the body exercising similar
  functions  in  any  city,  excepting  a city of the first class having a
  population of more than five hundred thousand and less than one million,
  is hereby prohibited from increasing the compensation of any  office  or
  position,  except  compensation  on  per  diem  basis,  paid  out of the
  treasury of such city, during any fiscal year, after the same shall have
  been fixed and provided for in the budget of such city for  such  fiscal
  year.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A - Authorization to Impose Tax.

§ 25-a. Authorization to impose tax.-- In addition to any other taxes,
now  authorized  by  law, any city having a population of one million or
more is hereby authorized and empowered to adopt and  amend  local  laws
imposing  a  tax  on the personal income of residents of such city to be
administered  in  the  manner  provided  for  in  this  article  by  the
administrator  as  defined  in  section  one  of  the  model  local  law
hereinafter set forth.
The tax authorized by this article may be imposed only if the  general
city  law  authorizes  the  adoption  of  a  city tax on the earnings of
nonresidents and the  city  imposing  the  tax  herein  authorized  also
imposes  such tax on the earnings of nonresidents. The rates of such tax
shall be the rates contained in either section three or three-A  of  the
model  local  law  and such rates may be reduced and increased, provided
that the rates shall not be fixed higher than those contained in section
three-A of such model local law.
The terms of such local law shall be substantially  the  same  as  the
following model local law except that:
(a) Any such local law may include a provision for the specific credit
for  individuals  described  in  section  twenty-five-b  of this chapter
effective for any taxable  year  commencing  on  or  after  July  first,
nineteen hundred sixty-seven;
(b)  Any  such  local  law  may  be amended to conform it with similar
provisions of article twenty-two of the tax law  except  insofar  as  it
relates  to nonresidents as presently in effect or as it may be amended;
and
(c) The appendix in such local law may be amended for the  purpose  of
conforming  it  with  the  United  States internal revenue code or other
federal laws relating to taxation as presently in effect or as they  may
be amended.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-AP1-6 - City Personal Income Tax on Residents

CITY PERSONAL INCOME TAX ON RESIDENTS
PART I
GENERAL
 
  Section   1.   Meaning of terms.
2.   Persons subject to tax.
3.   Rate of tax.
3-A. Rate of tax.
4.   Taxable years to which tax applies; tax for taxable years
beginning   prior  to  and  ending  after  July  first,
nineteen hundred sixty-six.
5.   Accounting periods and methods.
6.   Resident and nonresident defined.
PART II
RESIDENTS
 
  Section  11. City taxable income of a resident individual.
12. City adjusted gross income of a resident individual.
13. City deduction of a resident individual.
14. City standard deduction of a resident individual.
15. City itemized deduction of a resident individual.
16. City personal exemptions of a resident individual.
17. Resident partners.
18. City taxable income of a resident estate or trust.
19. Share of a resident estate, trust or  beneficiary  in  city
fiduciary adjustment.
20. Credit   to   trust   beneficiary   receiving  accumulation
distribution.
PART III
RETURNS, DECLARATIONS AND PAYMENT OF TAX
 
  Section  31. Returns and liabilities.
32. Time and place for filing returns and paying tax.
33. Signing of returns and other documents.
34. Change of residence status during the year.
35. Declarations of estimated tax.
36. Payments of estimated tax.
37. Extensions of time.
38. Requirements  concerning  returns,  notices,  records   and
statements.
39. Report of change in federal taxable income.
40. Change of election.
41. Declaration  of  estimated  tax for taxable years beginning
prior to the date this local law becomes effective.
PART IV
WITHHOLDING OF TAX
 
  Section  51. Requirement of withholding tax from wages.
52. Information statement for employee.
53. Credit for tax withheld.
54. Employer's return and payment of withheld taxes.
55. Employer's liability for withheld taxes.
56. Employer's failure to withhold.
PART V
PROCEDURE AND ADMINISTRATION
 
  Section  61. Notice of deficiency.
62. Assessment.
63. Limitations on assessment.
64. Interest on underpayment.
65. Additions to tax and civil penalties.
66. Overpayment.
67. Limitations on credit or refund.
68. Interest on overpayment.
69. Petition to administrator.
70. Review of administrator's decision.
71. Mailing rules; holidays.
72. Collection, levy and liens.
73. Transferees.
74. Jeopardy assessment.
75. Criminal penalties.
76. Armed forces relief provisions.
77. General powers of administrator.
78. Secrecy requirement and penalties for violation.
PART VI
MISCELLANEOUS
 
  Section  90. Deposit and disposition of revenues by administrator.
91. Effect  of  invalidity  in part; inconsistencies with other
laws.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-2 - Persons Subject to Tax.

§ 2. Persons subject to tax.--(a) Imposition of tax.--A tax determined
in  accordance  with  the  rates  set  forth in this local law is hereby
imposed for each taxable year, ending on or after July  first,  nineteen
hundred  sixty-six,  but  commencing  prior  to  January first, nineteen
hundred seventy-six, on  the  city  taxable  income  of  every  resident
individual, resident estate and trust.
(b)  Partners  and  partnerships.-- A partnership as such shall not be
subject to tax under this local law. Persons  carrying  on  business  as
partners  shall  be  liable  for  tax under this local law only in their
separate or individual capacities.
(c) Associations taxable as corporations.-- An association,  trust  or
other  unincorporated organization which is taxable as a corporation for
federal income tax purposes shall not be subject to tax under this local
law.
(d) Exempt trusts and organizations.-- A trust or other unincorporated
organization which by reason of its purposes  or  activities  is  exempt
from  federal  income  tax shall be exempt from tax under this local law
(regardless of whether  subject  to  federal  income  tax  on  unrelated
business taxable income).
(e) Cross references.-- For definitions of city taxable income of:
(1) Resident individual, see section eleven.
(2) Resident estate or trust, see section eighteen.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-3 - Rate of Tax.

§ 3. Rate  of  tax.  --  The  tax  imposed  by  section  two  shall be
  determined in accordance with the following table:
 
  If the city taxable
income is:                              The tax is:
  Not over $1,000                    0.4 % of the city taxable income
  Over $ 1,000 but not over          $ 4 plus 0.6 % of excess over
$ 3,000                            $1,000
  Over $ 3,000 but not over          $ 16 plus 0.8 % of excess over
$ 6,000                            $3,000
  Over $ 6,000 but not over          $ 40 plus 1.0 % of excess over
$10,000                            $6,000
  Over $10,000 but not over          $ 80 plus 1.2 % of excess over
$15,000                            $10,000
  Over $15,000 but not over          $140 plus 1.4 % of excess over
$20,000                            $15,000
  Over $20,000 but not over          $210 plus 1.6 % of excess over
$25,000                            $20,000
  Over $25,000 but not over          $290 plus 1.8 % of excess over
$30,000                            $25,000
  Over $30,000                       $380 plus 2.0 % of excess over
$30,000
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-3-A - Rate of Tax.

§ 3-A. Rate  of  tax.  --
(a) For taxable years ending on or before
December thirty-first, nineteen hundred  seventy,  the  tax  imposed  by
section two shall be determined in accordance with the following table:
 
If the city taxable
income is:                         The tax is:
Not over $1,000               0.4% of the city taxable income
Over $1,000 but not           $4 plus 0.6% of excess over $1,000
over $3,000
Over $3,000 but not           $16 plus 0.8% of excess over $3,000
over $6,000
Over $6,000 but not           $40 plus 1.0% of excess over $6,000
over $10,000
Over $10,000 but not          $80 plus 1.2% of excess over $10,000
over $15,000
Over $15,000 but not          $140 plus 1.4% of excess over $15,000
over $20,000
Over $20,000 but not          $210 plus 1.6% of excess over $20,000
over $25,000
Over $25,000 but not          $290 plus 1.8% of excess over $25,000
over $30,000
Over $30,000                  $380 plus 2.0% of excess over $30,000
(b)  For  taxable  years beginning on or after January first, nineteen
hundred seventy-one and  ending  on  or  before  December  thirty-first,
nineteen  hundred  seventy-five, and taxable years beginning in nineteen
hundred seventy-five and ending in nineteen hundred seventy-six, the tax
imposed by section two  shall  be  determined  in  accordance  with  the
following table:
 
If the city taxable
income is:                         The tax is:
Not over $1,000               0.7% of the city taxable income
Over $1,000 but not           $7 plus 1.1% of excess over $1,000
over $3,000
Over $3,000 but not           $29 plus 1.4% of excess over $3,000
over $6,000
Over $6,000 but not           $71 plus 1.8% of excess over $6,000
over $10,000
Over $10,000 but not          $143 plus 2.1% of excess over $10,000
over $15,000
Over $15,000 but not          $248 plus 2.5% of excess over $15,000
over $20,000
Over $20,000 but not          $373 plus 2.8% of excess over $20,000
over $25,000
Over $25,000 but not          $513 plus 3.2% of excess over $25,000
over $30,000
Over $30,000                  $673 plus 3.5% of excess over $30,000
(c)  For  each  taxable year beginning in nineteen hundred seventy and
ending in nineteen hundred seventy-one, two  tentative  taxes  shall  be
computed,  the  first  as  provided in subdivision (a) and the second as
provided in subdivision (b), and the tax for each such year shall be the
sum of that proportion of each tentative tax which the number of days in
nineteen hundred seventy and the number  of  days  in  nineteen  hundred
seventy-one,  respectively,  bears  to  the number of days in the entire
taxable year.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-5 - Accounting Periods and Methods.

§ 5. Accounting   periods  and  methods.--(a)  Accounting  periods.--A
taxpayer's taxable year under this local law shall be the  same  as  his
taxable year for federal income tax purposes.
(b)  Change  of  accounting  periods.--If a taxpayer's taxable year is
changed for federal income tax purposes, his taxable year  for  purposes
of  this local law shall be similarly changed. If a taxable year of less
than twelve months results from a  change  of  taxable  year,  the  city
standard  deduction,  and the city personal exemptions shall be prorated
under regulations of the administrator.
(c) Accounting methods.--A taxpayer's method of accounting under  this
local  law  shall  be  the  same as his method of accounting for federal
income tax purposes. In the absence of  any  method  of  accounting  for
federal income tax purposes, city taxable income shall be computed under
such  method  as  in  the  opinion of the administrator clearly reflects
income.
(d) Change of accounting  methods.--(1)  If  a  taxpayer's  method  of
accounting  is  changed  for  federal income tax purposes, his method of
accounting for purposes of this local law shall be similarly changed.
(2) If a taxpayer's method of accounting is changed, other  than  from
an  accrual  to  an installment method, any additional tax which results
from adjustments determined to be necessary  solely  by  reason  of  the
change  shall  not  be  greater  than  if  such adjustments were ratably
allocated and included for the  taxable  year  of  the  change  and  the
preceding  taxable  years,  beginning after July first, nineteen hundred
sixty-six, not in excess of two, during  which  the  taxpayer  used  the
method of accounting from which the change is made.
(3) If a taxpayer's method of accounting is changed from an accrual to
an installment method, any additional tax for the year of such change of
method  and for any subsequent year which is attributable to the receipt
of installment payments properly accrued  in  a  prior  year,  shall  be
reduced by the portion of tax for any prior taxable year attributable to
the accrual of such installment payments, in accordance with regulations
of the administrator.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-6 - Resident and Nonresident Defined.

§ 6. Resident  and  nonresident  defined.--(a) Resident individual.--A
resident individual means an individual:
(1) who is domiciled in the city, unless  he  maintains  no  permanent
place  of  abode  in  the  city,  maintains  a  permanent place of abode
elsewhere, and spends in the aggregate not more than thirty days of  the
taxable year in the city, or
(2)  who  is not domiciled in the city but maintains a permanent place
of abode in the city and spends in the aggregate more than  one  hundred
eighty-three  days  of  the  taxable  year  in  the  city,  unless  such
individual is in the  armed  forces  of  the  United  States  during  an
induction period.
(b)   Nonresident   individual.--A  nonresident  individual  means  an
individual who is not a resident.
(c) Resident estate or trust.--A resident estate or trust means:
(1) the estate of a decedent who at his death  was  domiciled  in  the
city,
(2)  a  trust,  or  a  portion  of  a  trust,  consisting  of property
transferred by will of a decedent who at his death was domiciled in  the
city, or
(3) a trust, or a portion of a trust, consisting of property of:
(A)  a  person  domiciled  in  the  city at the time such property was
transferred to the trust, if such trust or portion of a trust  was  then
irrevocable, or if it was then revocable and has not subsequently become
irrevocable; or
(B)  a person domiciled in the city at the time such trust, or portion
of a trust, became irrevocable, if it was revocable when  such  property
was transferred to the trust but has subsequently become irrevocable.
For  the  purposes  of the foregoing, a trust or portion of a trust is
revocable if it is subject to a power, exercisable immediately or at any
future time, to revest title in the person  whose  property  constitutes
such  trust  or  portion  of  a trust, and a trust or portion of a trust
becomes  irrevocable  when  the  possibility  that  such  power  may  be
exercised has been terminated.
(d)  Nonresident estate or trust.--A nonresident estate or trust means
an estate or trust which is not a resident.
(e) Cross reference.--For effect of change of an individual's resident
status, see section thirty-four.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-11 - City Taxable Income of a Resident Individual.

§ 11. City taxable income of a resident individual.--(a) General.--The
city  taxable income of a resident individual shall be his city adjusted
gross income less his city deduction and city  personal  exemptions,  as
determined under this local law.
(b) Husband and wife.--(1) If the federal taxable income of husband or
wife  is  determined  on  a  separate federal return, their city taxable
incomes shall be separately determined.
(2) If the federal taxable income of husband and wife is determined on
a joint federal return, or if neither files a federal return:
(A) their tax shall be determined on their joint city taxable  income,
or
(B)  separate  taxes  may be determined on their separate city taxable
incomes if they so elect and if they comply with the requirements of the
administrator in setting forth information on a single form.
(3) If either husband or wife  is  a  resident  and  the  other  is  a
nonresident, the tax of the resident shall be determined on his separate
city  taxable  income,  unless  both elect to determine their joint city
taxable income as if both were residents.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-13 - City Deduction of a Resident Individual.

§ 13. City deduction of a resident individual.-- The city deduction of
  a  resident  individual  shall  be his city standard deduction unless he
  elects to deduct his city itemized deduction under  the  conditions  set
  forth in section fifteen.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-14 - City Standard Deduction of a Resident Individual.

§ 14. City   standard   deduction   of   a  resident  individual.--(a)
General.-- The city standard deduction of a resident individual,  or  of
husband  and  wife whose city taxable income is determined jointly as if
husband and wife were one taxpayer, shall be  ten  per  centum  of  city
adjusted gross income or one thousand dollars, whichever is less.
(b)  Husband  and  wife  determining  income  separately.--  The  city
standard deductions of husband and wife whose city taxable  incomes  are
determined separately (whether or not on a single form) shall not exceed
ten  per  centum  of the aggregate of their separate city adjusted gross
incomes or one thousand dollars, whichever is less, but may be taken  by
either or divided between them as they may elect.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-16 - City Personal Exemptions of a Resident Individual.

§ 16. City   personal   exemptions   of  a  resident  individual.--(a)
General.--A resident individual shall be allowed a city exemption of six
hundred dollars for each  exemption  for  which  he  is  entitled  to  a
deduction for the taxable year for federal income tax purposes.
(b)  Husband and wife.--If the city income taxes of a husband and wife
are separately determined but their federal income tax is determined  on
a  joint  return,  each  of  them shall be separately entitled to a city
exemption of six hundred dollars for each federal exemption to which  he
would  be  separately  entitled  for  the  taxable year if their federal
income taxes had been determined on separate returns.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-17 - Resident Partners.

§ 17. Resident partners.--(a) Partner's modifications.--In determining
city  adjusted  gross  income  and  city  taxable  income  of a resident
partner, any modification described in subdivisions (b), (c) or  (d)  of
section  twelve, subdivision (c) of section fifteen or paragraphs two or
three of subdivision (d) of such section, which relates to  an  item  of
partnership  income, gain, loss or deduction shall be made in accordance
with the partner's distributive share, for federal income tax  purposes,
of  the  item  to  which  the  modification relates.   Where a partner's
distributive share of any such item is not required  to  be  taken  into
account  separately  for  federal  income  tax  purposes,  the partner's
distributive share of such item shall be determined in  accordance  with
his  distributive share, for federal income tax purposes, of partnership
taxable income or loss generally.
(b) Character of items.--Each item of partnership income, gain,  loss,
or  deduction  shall  have  the  same character for a partner under this
local law as for federal income tax  purposes.  Where  an  item  is  not
characterized  for  federal  income tax purposes, it shall have the same
character for a partner as if realized directly  from  the  source  from
which  realized  by  the  partnership  or incurred in the same manner as
incurred by the partnership.
(c) City tax avoidance or  evasion.--Where  a  partner's  distributive
share  of  an  item  of  partnership  income, gain, loss or deduction is
determined for federal income tax purposes by special provision  in  the
partnership agreement with respect to such item, and where the principal
purpose  of such provision is the avoidance or evasion of tax under this
local law, the partner's  distributive  share  of  such  item,  and  any
modification  required  with  respect thereto, shall be determined as if
the partnership agreement made no special provision with respect to such
item.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-18 - City Taxable Income of a Resident Estate or Trust.

§ 18. City  taxable  income  of  a resident estate or trust.--The city
taxable income of a resident estate or trust means its  federal  taxable
income as defined in the laws of the United States for the taxable year,
with the following modifications:
(a)  There  shall  be  subtracted  six  hundred  dollars  as  the city
exemption of the estate or trust, and there shall be added the amount of
its federal deduction for a personal exemption.
(b) There shall be subtracted the modification described in  paragraph
nine  of subsection (c) of section twelve with respect to gains from the
sale or other disposition of property, to  the  extent  such  gains  are
excluded from federal distributable net income of the estate or trust.
(c)  There shall be added or subtracted (as the case may be) the share
of the estate or trust in the city fiduciary adjustment determined under
section nineteen.
(d) There shall be added or  subtracted  (as  the  case  may  be)  the
modifications  described  in  paragraph  six  of  subsection  (b) and in
paragraph eight of subsection (c) of section twelve.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-19 - Share of a Resident Estate, Trust or Beneficiary in City Fiduciary Adjustment.

§ 19. Share  of  a  resident  estate,  trust  or  beneficiary  in city
fiduciary adjustment.--(a) General.--An  adjustment  shall  be  made  in
determining  city  taxable  income  of  a resident estate or trust under
section  eighteen,  or  city  adjusted  gross  income  of   a   resident
beneficiary  of  any  estate  or  trust under subdivision (d) of section
twelve, in the amount of  the  share  of  each  in  the  city  fiduciary
adjustment as determined in this section.
(b) Definition.--The city fiduciary adjustment shall be the net amount
of  the modifications described in section twelve (including subdivision
(d) if the estate or trust is a beneficiary of another estate or trust),
and in subdivision (c) and paragraphs two and three of  subdivision  (d)
of  section  fifteen,  which  relate  to  items of income, gain, loss or
deduction of an estate or trust. The net amount  of  such  modifications
shall  not  include  any  modification  described  in  paragraph nine of
subsection (c) of section twelve with respect to gains from the sale  or
other  disposition  of  property,  to the extent such gains are excluded
from federal distributable net income of the estate or trust.
(c) Shares of city fiduciary adjustments.--(1) The  respective  shares
of  an  estate or trust and its beneficiaries (including, solely for the
purpose of this  allocation,  nonresident  beneficiaries)  in  the  city
fiduciary  adjustment  shall be in proportion to their respective shares
of federal distributable net income of the estate or trust.
(2) If the estate or trust has no federal distributable net income for
the taxable years, the share of each beneficiary in the  city  fiduciary
adjustment  shall  be  in proportion to his share of the estate or trust
income for such year, under local law or the governing instrument, which
is required to be distributed currently and any other  amounts  of  such
income  distributed  in  such  year.  Any  balance of the city fiduciary
adjustment shall be allocated to the estate or trust.
(d) Alternate attribution of modifications.-- The administrator may by
regulation establish such other method or methods of determining to whom
the items comprising the fiduciary adjustment shall  be  attributed,  as
may  be  appropriate  and  equitable.    Such  method may be used by the
fiduciary in his discretion whenever the  allocation  of  the  fiduciary
adjustment pursuant to subdivision (c) would result in an inequity which
is  substantial  both  in  amount  and  in relation to the amount of the
fiduciary adjustment.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-20 - Credit to Trust Beneficiary Receiving Accumulation Distribution.

§ 20. Credit    to    trust    beneficiary    receiving   accumulation
distribution.--(a) General.--A resident beneficiary  of  a  trust  whose
city  adjusted  gross  income  includes  all  or part of an accumulation
distribution by such trust, as defined in section six hundred sixty-five
of the internal revenue code, shall be allowed a credit against the  tax
otherwise  due  under  this local law for all or a proportionate part of
any tax paid by the trust under this local law for any preceding taxable
year which would not have been payable if the trust  had  in  fact  made
distributions  to  its  beneficiaries  at  the  times and in the amounts
specified in section six hundred sixty-six of the internal revenue code.
(b) Limitation.--The credit under this section shall  not  reduce  the
tax otherwise due from the beneficiary under this local law to an amount
less  than  would  have been due if the accumulation distribution or his
part thereof were excluded from his city adjusted gross income.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-32 - Time and Place for Filing Returns and Paying Tax.

§ 32. Time  and  place  for  filing  returns and paying tax.--A person
  required to make and file a return under this local law  shall,  without
  assessment,   notice   or  demand,  pay  any  tax  due  thereon  to  the
  administrator on or  before  the  date  fixed  for  filing  such  return
  (determined  without  regard  to  any  extension  of time for filing the
  return). The administrator shall prescribe by regulation the  place  for
  filing  any  return,  declaration, statement, or other document required
  pursuant to this local law and for payment of any tax.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-33 - Signing of Returns and Other Documents.

§ 33. Signing  of  returns  and  other  documents.--(a)  General.--Any
return, declaration, statement or other document  required  to  be  made
pursuant   to  this  local  law  shall  be  signed  in  accordance  with
regulations or instructions prescribed by the  administrator.  The  fact
that an individual's name is signed to a return, declaration, statement,
or  other  document, shall be prima facie evidence for all purposes that
the return, declaration, statement or other document was actually signed
by him.
(b) Partnerships.--Any return, statement or other document required of
a partnership shall be signed by one or more partners. The fact  that  a
partner's  name  is  signed  to  a return, statement, or other document,
shall be prima facie evidence for all  purposes  that  such  partner  is
authorized to sign on behalf of the partnership.
(c)  Certifications.--The making or filing of any return, declaration,
statement or other document or copy thereof required to be made or filed
pursuant to this local law, including a copy of a federal return,  shall
constitute  a  certification by the person making or filing such return,
declaration, statement or  other  document  or  copy  thereof  that  the
statements  contained therein are true and that any copy filed is a true
copy.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-37 - Extensions of Time.

§ 37. Extensions  of time.--(a)  General.--The administrator may grant
a reasonable extension of time for payment of tax or estimated  tax  (or
any  installment),  or for filing any return, declaration, statement, or
other document required pursuant to this local law, on  such  terms  and
conditions  as he may require.  Except for a taxpayer who is outside the
United States, no such extension for  filing  any  return,  declaration,
statement or other document, shall exceed six months.
(b)  Furnishing  of security.--If any extension of time is granted for
payment of any amount of tax, the administrator may require the taxpayer
to furnish a bond or other security in an amount not exceeding twice the
amount for which the extension of time for payment is granted,  on  such
terms and conditions as the administrator may require.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-38 - Requirements Concerning Returns, Notices, Records and Statements.

§ 38. Requirements    concerning   returns,   notices,   records   and
statements.--(a) General.--The administrator may  prescribe  regulations
as  to  the  keeping  of  records,  the  content and form of returns and
statements, and the filing of copies of federal income tax  returns  and
determinations.  The administrator may require any person, by regulation
or  notice  served  upon  such person, to make such returns, render such
statements,  or  keep  such  records,  as  the  administrator  may  deem
sufficient to show whether or not such person is liable under this local
law for tax or for collection of tax.
(b)  Partnerships.--Every  partnership having a resident partner shall
make a return for the taxable year setting forth all  items  of  income,
gain,  loss  and  deduction  and such other pertinent information as the
administrator may by regulations and instructions prescribe. Such return
shall be filed on or before  the  fifteenth  day  of  the  fourth  month
following  the  close  of  each  taxable  year.  For  purposes  of  this
subdivision, "taxable year" means  year  or  period  which  would  be  a
taxable  year  of  the  partnership if it were subject to tax under this
local law.
(c)  Information   at   source.--The   administrator   may   prescribe
regulations and instructions requiring returns of information to be made
and  filed  on  or  before February twenty-eighth of each year as to the
payment or crediting in any calendar year  of  amounts  of  six  hundred
dollars  or  more to any taxpayer under this local law. Such returns may
be required of any person, including lessees or mortgagors  of  real  or
personal   property,   fiduciaries,  employers,  and  all  officers  and
employees of this state, or of any municipal  corporation  or  political
subdivision  of  this  state,  having  the  control,  receipt,  custody,
disposal or payment  of  interest,  rents,  salaries,  wages,  premiums,
annuities,  compensations,  remunerations,  emoluments or other fixed or
determinable gains, profits or income, except interest  coupons  payable
to  bearer.  A  duplicate  of the statement as to tax withheld on wages,
required to be furnished by an employer to an employee, shall constitute
the return of information required to be made under  this  section  with
respect to such wages.
(d) Notice of qualification as receiver, etc.--Every receiver, trustee
in  bankruptcy,  assignee  for  benefit  of  creditors,  or  other  like
fiduciary shall  give  notice  of  his  qualification  as  such  to  the
administrator, as may be required by regulation.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-39 - Report of Change in Federal Taxable Income.

§ 39. Report  of change in federal taxable income.--If the amount of a
  taxpayer's federal taxable income reported on  his  federal  income  tax
  return for any taxable year is changed or corrected by the United States
  internal  revenue service or other competent authority, or as the result
  of a renegotiation of a contract or subcontract with the  United  States
  or if a taxpayer, pursuant to subsection (d) of section six thousand two
  hundred  thirteen  of  the  internal  revenue code, executes a notice of
  waiver of the restrictions provided in subsection (a) of  said  section,
  the  taxpayer  shall report such change or correction in federal taxable
  income or such execution of such notice of waiver  and  the  changes  or
  corrections  of  his federal taxable income on which it is based, within
  ninety days after the final determination of such change, correction, or
  renegotiation, or  such  execution  of  such  notice  of  waiver  or  as
  otherwise  required by the administrator, and shall concede the accuracy
  of such determination or state wherein it  is  erroneous.  Any  taxpayer
  filing  an  amended  federal  income  tax  return shall also file within
  ninety days thereafter an amended return under this local law, and shall
  give  such  information  as   the   administrator   may   require.   The
  administrator  may  by  regulation  prescribe  such  exceptions  to  the
  requirements of this section as he deems appropriate.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-40 - Change of Election.

§ 40. Change  of election.-- Any election expressly authorized by this
  local law, other than the election  authorized  by  subdivision  (g)  of
  section  twelve,  may  be  changed  on  such terms and conditions as the
  administrator may prescribe by regulation.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-41 - Declaration of Estimated Tax for Taxable Years Beginning Prior to the Date This Local Law Becomes Effective.

§ 41. Declaration  of  estimated tax for taxable years beginning prior
  to  the  date  this  local  law  becomes  effective.--   Notwithstanding
  subdivision  (d) of section thirty-five, no declaration of estimated tax
  required by subdivision (a) of such section need be  filed  until  sixty
  days after the date this local law becomes effective.