Sec. 295.2. References to New York State personal income tax regulations

(a) All references to either “New York State” and “personal income tax” in the parts and sections of the New York State personal income tax regulations that are referred to in this Subchapter shall, for the purposes of this Subchapter, be read as, or be deemed to refer to, the “City of New York” and the “earnings tax on nonresidents” respectively.

(b) All provisions in those same parts and sections of the New York State personal income tax regulations that are referred to in this Subchapter shall pertain to the City of New York earnings tax on nonresidents as stated except where inconsistent with or not relevant to this Subchapter or the provisions of chapter 19 of the Administrative Code of the City of New York.