New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter II - Income Taxes and Estate Taxes
Subchapter E - New York City Personal Income Tax On Residents
Part 290 - Incorporation Of Regulations Of The State Tax Commission With Respect To Article 22 Of The Tax Law
Section 290.2 - Regulations of the State Tax Commission
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, § 1312(a); Administrative Code of the City of New York, § 11-1797
(a) The rules and regulations of the State Tax Commission promulgated with respect to the taxes imposed by article 22 of the Tax Law and contained in Subchapter A of this Chapter, together with the Procedural Regulations (including the regulations on interest rate on overpayments, underpayments and recovery of erroneous refunds contained in Part 2393 of Chapter IX of this Title, and the applicable provisions of Chapters V and VI of this Title relating to public access to records of the Department of Taxation and Finance and State Tax Commission and Rules, Regulations and Declaratory Rulings of the State Tax Commission), shall be applicable, in their entirety, to the taxes imposed pursuant to the authority of article 30 of the Tax Law by the City of New York, and such rules and regulations of the State Tax Commission shall apply to the taxes imposed pursuant to the authority of article 30 in the same manner and with the same full force and effect as if such rules and regulations had been incorporated in full in this Subchapter and as if the language thereof had expressly referred to the New York City personal income tax on residents imposed pursuant to the authority of such article 30 except where inconsistent with or not relevant to such article 30 or inconsistent with the provisions of this Subchapter or otherwise expressly provided for in this Subchapter.
(b) For the purpose of this Subchapter, unless otherwise indicated by context or by virtue of subdivision (a) of this section, the definition of or reference to New York State domicile, resident and nonresident in such regulations shall be deemed to apply in like manner to City of New York domicile, resident and nonresident by substituting City of New York for New York State wherever applicable.
