N.Y. Yonkers income tax surcharge § 15-106: Credit for tax withheld

§ 15-106. Credit for tax withheld.

The City of Yonkers income tax surcharge withheld shall not reduce net

state tax for purposes of computing the City of Yonkers income tax

surcharge, but any amount of tax actually deducted and withheld pursuant

to 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 (12) months, the credit shall be made under regulations

of the State Tax Commission.