Net state tax

Yonkers income tax surcharge

Section: 15-101

Jurisdiction: NY

Bluebook Citation: Yonkers income tax surcharge § 15-101

§ 15-101. Net state tax.\n The net state tax of a City of Yonkers resident individual, estate or\ntrust shall mean the sum of all of the taxes imposed on such individual,\nestate or trust under Article 22 of the New York State Tax Law for the\ntaxable year, less the applicable credits (other than the credit for tax\nwithheld) allowed to such individual, estate or trust under said Article\n22 for the taxable year.\n

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