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Laws of New York (Last Updated: November 21, 2014) |
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ADC New York City Administrative Code(NEW) |
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Title 11. TAXATION AND FINANCE |
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Chapter 5. CITY UNINCORPORATED BUSINESS INCOME TAX |
| Section 11-501. Meaning of terms |
| Section 11-502. Unincorporated business defined |
| Section 11-503. Imposition of tax |
| Section 11-504. Taxable years to which tax applies; tax for taxable years beginning prior to and ending after January first, nineteen hundred sixty-six |
| Section 11-505. Unincorporated business taxable income |
| Section 11-506. Unincorporated business gross income |
| Section 11-507. Unincorporated business deductions |
| Section 11-508. Allocation to the city |
| Section 11-509. Deductions not subject to allocation |
| Section 11-510. Unincorporated business exemptions |
| Section 11-511. Declarations of estimated tax |
| Section 11-512. Payments of estimated tax |
| Section 11-513. Accounting periods and methods |
| Section 11-514. Returns, payment of tax |
| Section 11-515. Time and place for filing returns and paying tax |
| Section 11-516. Signing of returns and other documents |
| Section 11-517. Extensions of time |
| Section 11-518. Requirements concerning returns, notices, records and statements |
| Section 11-519. Report of change in federal or New York state taxable income |
| Section 11-519.1. Report of change of state sales and compensating use tax liability |
| Section 11-520. Change of election |
| Section 11-521. Notice of deficiency |
| Section 11-522. Assessment |
| Section 11-523. Limitations on assessment |
| Section 11-524. Interest on underpayment |
| Section 11-525. Additions to tax and civil penalties |
| Section 11-526. Overpayment |
| Section 11-527. Limitation on credit or refund |
| Section 11-528. Interest on overpayment |
| Section 11-529. Petition to tax appeals tribunal |
| Section 11-530. Review of tax appeals tribunal's decision |
| Section 11-531. Mailing rules; holidays; miscellaneous |
| Section 11-532. Collection, levy and liens |
| Section 11-533. Transferees |
| Section 11-534. Jeopardy assessment |
| Section 11-535. Criminal penalties; cross-reference |
| Section 11-536. Armed forces relief provisions |
| Section 11-537. General powers of commissioner of finance |
| Section 11-538. Secrecy requirement and the penalties for violation |
| Section 11-539. Inconsistencies with other laws |
| Section 11-540. Disposition of revenues |