N.Y. YTS Law § 15-101
This is the official text of N.Y. YTS Law § 15-101, part of New York’s YTS Law — part of the compiled statutory law of New York, published by the state as "YTS Law." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Net state tax
Official statutory text
§ 15-101. Net state tax.\n The net state tax of a City of Yonkers resident individual, estate or\ntrust shall mean the sum of all of the taxes imposed on such individual,\nestate or trust under Article 22 of the New York State Tax Law for the\ntaxable year, less the applicable credits (other than the credit for tax\nwithheld) allowed to such individual, estate or trust under said Article\n22 for the taxable year.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.