New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter II - Income Taxes and Estate Taxes
Subchapter F - New York City Earnings Tax On Nonresidents
Part 295 - Imposition Of The New York City Earnings Tax On Nonresidents
- Section 295.1 - The authority for and the imposition and administration of the New York City earnings tax on nonresidents
- Section 295.2 - References to New York State personal income tax regulations
- Section 295.3 - Residents
- Section 295.4 - Persons subject to tax
- Section 295.5 - Allocation to the city
- Section 295.6 - Accounting periods and methods
Current through Register Vol. 46, No. 12, March 20, 2024
Statutory authority: Tax Law, §§ 171, 697[a]; General City Law, § 25- n[e] ; Administrative Code of the City of New York, § 11-1943
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