§ 1-01 General.
RCNY § 1-01
(a)A three-month tax amnesty program shall commence on November 1, 1985, and end on January 31, 1986, which shall coincide with the three-month amnesty program established by the State Tax Commission pursuant to Chapter 66 of the Laws of 1985. (Chapter 765 of the Laws of 1985, § 84(a)) (b) The amnesty program shall apply to eligible taxpayers owing certain taxes administered by the Commissioner of Finance which are imposed or authorized by Subchapter 2 of Chapter 6 of Title 11, Chapter 5 of Title 11, former Parts I-VI of Title T, and Chapter 19 of Title 11 of the Administrative Code of the City of New York (see: 19 RCNY § 1-02 – Taxes Covered). Amnesty shall apply to those tax liabilities prior to January 1, 1985, as defined in 19 RCNY § 1-03. (Chapter 765 of the Laws of 1985, § 84(a)) The taxpayer must specify the tax period of each tax ("designated tax") hereinafter for which amnesty is requested. (Chapter 765 of the Laws of 1985, § 84(a)) (c) The amnesty program provides that civil and criminal penalties will be waived upon timely written application by an eligible taxpayer, payment of tax and interest due and the filing of any required returns. (See: 19 RCNY § 1-04 – Taxpayer Eligibility and 19 RCNY § 1-05 – Requirements for Amnesty.) (Chapter 765 of the Laws of 1985, § 84(b)) (1) Civil penalties which may be waived under amnesty include any amount imposed for the failure to comply with a provision of the Administrative Code. This includes, but is not limited to, the following: (i) General Corporation Taxes and Unincorporated Business Taxes. All civil penalties and additions to tax defined in Chapters 5 and 6 of Title 11 of the Administrative Code of New York City.
(ii)Resident Personal Income Tax and Non-Resident Earnings Tax. All civil penalties and additions to tax defined in former Parts I-VI of Title T and Chapter 19 of Title 11 of the Administrative Code of New York City (excluding penalties imposed under §§ 11-1785(g) and 11-1927(g) of such titles, relating to willful failure to collect and pay over taxes).
(2)Criminal penalties directly relating to violations of the Administrative Code or Penal Law with respect to a designated tax will be barred once amnesty is granted. (See also 19 RCNY § 1-06 – Effect of Amnesty.) (d) A taxpayer is not eligible for amnesty if: (1) the taxpayer is the subject of a criminal investigation or the party to a criminal litigation, or (2) the taxpayer is a party to civil litigation, in relation to the designated tax. (See: 19 RCNY § 1-04 – Taxpayer Eligibility.) (See also 19 RCNY § 1-02(b) – Taxes Covered – for taxpayer eligibility for amnesty for certain taxes.) (Chapter 765 of the Laws of 1985, § 84(c))
