GroundRules
N.Y. General City Law art. 2-D, § 13: City deduction of a resident individual
Where this section sits in the code
- General City Law
- Article 2-D. City Personal Income Tax On Residents
- Part 1-6. City Personal Income Tax On Residents
- Part 2. Residents
§ 13. City deduction of a resident individual.-- The city deduction of
a resident individual shall be his city standard deduction unless he
elects to deduct his city itemized deduction under the conditions set
forth in section fifteen.
Collected 2026-09-14T19:32:45Z. Source file · JSON