{"data":{"id":"us-ny/n.y.-tax-law-1300","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1300","heading":"Short title","body":"§ 1300. Short title. This article shall be known and may be cited as\nthe \"city personal income tax\".","path":["Tax Law","Article 30. City Personal Income Tax"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1300","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"b369bcd09d5c90d16f877f7b97635ae9c74983f52790a4f4523af6da23bec255","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1299-i","next":"us-ny/n.y.-tax-law-1301"},"notice":"GroundRules: Original legal text. Not legal advice."}