Statute · New York General City Law
N.Y. Gen. City Law § 13 — City deduction of a resident individual
N.Y. Gen. City Law § 13
- Type
- Statute
- Source
- New York General City Law
- Jurisdiction
- New York
- Current through
- Nov 4, 2026 (NY Senate Open Legislation)
§ 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.
Citator
N.Y. Gen. City Law § 13 — City deduction of a resident individual is in force in the current edition of the Code, and nothing recorded condemns it.
§ 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.