Statute · New York Yonkers income tax surcharge
N.Y. Yonkers income tax surcharge § 15-101 — Net state tax
N.Y. Yonkers income tax surcharge § 15-101
- Type
- Statute
- Source
- New York Yonkers income tax surcharge
- Jurisdiction
- New York
- Current through
- Nov 4, 2026 (NY Senate Open Legislation)
§ 15-101. Net state tax.
Citator
N.Y. Yonkers income tax surcharge § 15-101 — Net state tax is in force in the current edition of the Code, and nothing recorded condemns it.
§ 15-101. Net state tax.
The net state tax of a City of Yonkers resident individual, estate or trust shall mean the sum of all of the taxes imposed on such individual, estate or trust under Article 22 of the New York State Tax Law for the taxable year, less the applicable credits (other than the credit for tax withheld) allowed to such individual, estate or trust under said Article 22 for the taxable year.