N.Y. Tax Law § 1330: Credit for tax withheld

§ 1330. Credit for tax withheld. The city income tax surcharge

withheld shall not reduce net state tax for purposes of computing the

city income tax surcharge, but any amount of tax actually deducted and

withheld under the authority of this article in any calendar year shall

be deemed to have been paid to the state tax commission on behalf of the

person from whom withheld, and such person shall be credited with having

paid the amount of tax for the taxable year beginning in such calendar

year. For a taxable year of less than twelve months, the credit shall be

made under regulations of the state tax commission.