§ 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.\n
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