Credit for tax withheld

§ 15-106. Credit for tax withheld.\n The City of Yonkers income tax surcharge withheld shall not reduce net\nstate tax for purposes of computing the City of Yonkers income tax\nsurcharge, but any amount of tax actually deducted and withheld pursuant\nto this article in any calendar year shall be deemed to have been paid\nto the State Tax Commission on behalf of the person from whom withheld,\nand such person shall be credited with having paid the amount of tax for\nthe taxable year beginning in such calendar year. For a taxable year of\nless than twelve (12) months, the credit shall be made under regulations\nof the State Tax Commission.\n