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 298 - Procedure And Administration
Section 298.1 - Joint assessment of taxes and proportionate division of payment

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 298.1
Current through Register Vol. 45, No. 52, December 27, 2023

Administrative Code of the City of New York, § 11-1943; Tax Law, § 1311(a)

If there is assessed a tax imposed pursuant to chapter 19 of title 11 of the Administrative Code of the City of New York, and there is also assessed a tax or taxes against the same taxpayer pursuant to article 22 of the Tax Law, chapter 17 of title 11 of the Administrative Code of the City of New York, or article IX or X of the Codes and Ordinance of the City of Yonkers, and payment of a single amount is required under the provisions of section 297.2 of this Title, such payment shall be deemed to have been made with respect to the taxes so assessed in proportion to the amount of such taxes due, including tax, penalties, interest and additions to tax. For the rate of interest on overpayments, underpayments and recovery of erroneous refunds, see Part 2393 of this Title.

Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.