{"data":{"id":"us-ny/n.y.-tax-law-1323","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1323","heading":"Net state tax","body":"§ 1323. Net state tax. The net state tax of a city resident\nindividual, estate or trust shall mean the sum of all of the taxes\nimposed on such individual, estate or trust under article twenty-two of\nthis chapter for the taxable year less the applicable credits (other\nthan the credit for tax withheld) allowed to such individual, estate or\ntrust under such article for the taxable year.","path":["Tax Law","Article 30-A. City Income Tax Surcharge"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1323","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"43acf24f07897fe3be2193d6a5e8f31171b40f72f2ff4f38a62c4b8618c20b92","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1322","next":"us-ny/n.y.-tax-law-1325"},"notice":"GroundRules: Original legal text. Not legal advice."}