N.Y. Yonkers income tax surcharge § 15-101: Net state tax

§ 15-101. Net state tax.

The net state tax of a City of Yonkers resident individual, estate or

trust shall mean the sum of all of the taxes imposed on such individual,

estate or trust under Article 22 of the New York State Tax Law for the

taxable year, less the applicable credits (other than the credit for tax

withheld) allowed to such individual, estate or trust under said Article

22 for the taxable year.