New York § 1330 - 1330Credit for tax withheld
Full text of New York New York Consolidated Laws § 1330 — 1330Credit for tax withheld, with citation guidance and answers to common questions.
§ 1330. 1330Credit for tax withheld
§ 1330. Credit for tax withheld. The city income tax surcharge withheld shall not reduce net state tax for purposes of computing the city income tax surcharge, but any amount of tax actually deducted and withheld under the authority of 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 months, the credit shall be made under regulations of the state tax commission.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 1330
What does New York Consolidated Laws § 1330 cover?
Section 1330 ("1330Credit for tax withheld") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 1330?
A common citation format is "New York Consolidated Laws § 1330" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 1330 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.