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

(a) Authority. Section 25-m of the General City Law authorizes a city with a population of one million or more inhabitants to impose a tax on the earnings of nonresidents derived from within such city.

(b) Imposition and administration of the New York City earnings tax on nonresidents. The New York City earnings tax on nonresidents is imposed by sections 11-1901 through 11-1945 of chapter 19 of title 11 of the Administrative Code of the City of New York and administered by the commissioner of the New York State Department of Taxation and Finance (Administrative Code of the City of New York, section 11-1901[a]).