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New York · Through 2026-09-11

N.Y. General City Law art. 2-D, § 40: Change of election

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Where this section sits in the code
  1. General City Law
  2. Article 2-D. City Personal Income Tax On Residents
  3. Part 1-6. City Personal Income Tax On Residents
  4. Part 3. Returns, Declarations and Payment of Tax

§ 40. Change of election.-- Any election expressly authorized by this

local law, other than the election authorized by subdivision (g) of

section twelve, may be changed on such terms and conditions as the

administrator may prescribe by regulation.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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