Statute · New York Tax Law
N.Y. Tax Law § 1231 — Certain restrictions against double taxation
N.Y. Tax Law § 1231
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1231. Certain restrictions against double taxation. Except as expressly otherwise provided in this article, nothing in this article shall limit or prevent the imposition of a tax on gross income or a tax on gross receipts of persons, firms and corporations doing business in any city with a…
Citator
N.Y. Tax Law § 1231 — Certain restrictions against double taxation is in force in the current edition of the Code, and nothing recorded condemns it.
§ 1231. Certain restrictions against double taxation. Except as expressly otherwise provided in this article, nothing in this article shall limit or prevent the imposition of a tax on gross income or a tax on gross receipts of persons, firms and corporations doing business in any city with a population of one million or more. No such person, firm or corporation, however, shall be subject to the imposition under the provisions of this article of more than one tax by any such city on gross income or gross receipts for the privilege of doing business.