Personal income tax definitions
N.Y. Tax Law § 601 · New York
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New York statute
N.Y. Tax Law § 601
Personal income tax definitions
Curated in the CourtGPT state laws corpus · corpus updated 2026-07-27
N.Y. Tax Law § 601Verified curated citation · New York
Full text excerpt
What this statute covers
Defines terms used in the personal income tax article, including taxable income, resident, and nonresident. Anchors the residency-based withholding framework.
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