A resident of Brooklyn who is required to and does pay, or has acknowledged liability for, a municipal tax on or measured by income, to another municipality upon the same income taxable under this chapter, may claim a credit of the amount of tax paid by him or her on his or her behalf to such other municipality but not in excess of the tax assessed by this chapter on such income; provided, however, that a resident of Brooklyn may not, pursuant to a decision of the Administrator, be entitled to such credit in the event he or she shall fail, neglect or refuse to file a return or form as is prescribed by the Administrator and required by this chapter.
(Ord. 2008-5. Passed 1-28-08.)