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New York · Through 2026-09-11

N.Y. General City Law art. 2-D, § 91: Effect of invalidity in part; inconsistencies with other laws

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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 6. Miscellaneous

§ 91. Effect of invalidity in part; inconsistencies with other laws.--

(a) If any clause, sentence, paragraph, subdivision, section, provision

or other portion of this local law or the application thereof to any

person or circumstances shall be held to be invalid, such holding shall

not affect, impair or invalidate the remainder of this local law or the

application of such portion held invalid, to any other person or

circumstances, but shall be confined in its operation to the clause,

sentence, paragraph, subdivision, section, provision or other portion

thereof directly involved in such holding or to the person and

circumstances therein involved.

(b) If any provision of this local law is inconsistent with, in

conflict with, or contrary to any other provision of law, such provision

of this local law shall prevail over such other provision and such other

provision shall be deemed to have been amended, superseded or repealed

to the extent of such inconsistency, conflict or contrariety.

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

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