Chapter 19: Earnings Tax on Nonresidents

Meaning of terms.

Persons subject to tax.

Taxable years to which tax imposed by this chapter applies; tax for taxable years beginning prior to and ending after July first, nineteen hundred sixty-six.

Allocation to the city.

Accounting periods and methods.

Withholding of tax on wages.

Withholding of tax on wages for taxable periods commencing on or after January first, nineteen hundred seventy-six.

Information statement for employee.

Credit for tax withheld.

Employer's return and payment of withheld taxes.

Employer's liability for withheld taxes.

Employer's failure to withhold.

Combined returns, employer's returns and payments.

Returns and payment of tax.

Time and place for filing returns and paying tax.

Signing of returns and other documents.

Change of residence status during year.

Extension of time.

Requirements concerning returns, notices, records and statements.

Report of change in federal or New York state taxable income.

Notice of deficiency.

Assessment.

Limitations on assessment.

Interest on underpayment.

Additions to tax and civil penalties.

Overpayment.

Limitations on credit or refund.

Interest on overpayment.

Petition to commissioner.

Review of commissioner's decision.

Mailing rules; holidays.

Collection, levy and liens.

Transferees.

Liability of bulk transferees.

Jeopardy determination or assessment.

Criminal penalties.

Armed forces relief provisions.

General powers of commissioner.

Joint enforcement.

Secrecy requirement and penalties for violation.

Provisions not applicable.

Deposit and disposition of revenues by commissioner.

Effect of invalidity in part; inconsistencies with other laws.