Bluebook Citation: Yonkers income tax surcharge § 15-104
§ 15-104. Estimated tax.\n Every city resident individual required to make payments of New York\nState estimated tax under Article 22 of the New York State Tax Law shall\nmake payments of Yonkers estimated tax in an amount equal to fifteen\npercent (15%) of his New York State estimated tax payments in the same\nmanner and subject to the same requirements, to the greatest extent\npossible as provided in §§ 655 and 656 of the New York State Tax Law. No\npayment of estimated tax shall be required for taxable years beginning\nin 1984.\n
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