N.Y. Tax Law § 1323: Net state tax

§ 1323. Net state tax. The net state tax of a city resident

individual, estate or trust shall mean the sum of all of the taxes

imposed on such individual, estate or trust under article twenty-two of

this chapter for the taxable year less the applicable credits (other

than the credit for tax withheld) allowed to such individual, estate or

trust under such article for the taxable year.