 |
New York Codes Rules Regulations (Last Updated: March 27,2024) |
 |
TITLE 20. Department of Taxation and Finance |
|
|
Chapter II. Income Taxes and Estate Taxes |
|
|
Subchapter F. New York City Earnings Tax on Nonresidents |
|
|
Part 295. Imposition of the New York City Earnings Tax on Nonresidents |
| 20 CRR-NY II F 295 Notes |
| Sec. 295.1. The authority for and the imposition and administration of the New York City earnings tax on nonresidents |
| Sec. 295.2. References to New York State personal income tax regulations |
| Sec. 295.3. Residents |
| Sec. 295.4. Persons subject to tax |
| Sec. 295.5. Allocation to the city |
| Sec. 295.6. Accounting periods and methods |