§ 1-02 Taxes Covered.
RCNY § 1-02
Under the New York City Amnesty Program, penalties relating to the following taxes may be waived: (a) General corporation tax. Subchapter 2 of Chapter 6 of Title 11 of the Administrative Code of New York City.
(b)Unincorporated business tax. Chapter 5 of Title 11 of the Administrative Code of New York City.
(c)Resident personal income taxes and non-resident earnings taxes. Former Parts I-VI of Title T and Chapter 19 of Title 11 of the Administrative Code of New York City. Note: All amnesty applications, returns and payments pertaining to these taxes, for taxable years ending prior to January 1, 1985, must be filed with the New York State Department of Taxation and Finance since these taxes are administered by the New York State Tax Commission and are included in the State's amnesty program. However, the penalties imposed under §§ 11-1785(g) and 11-1927(g) of the Administrative Code (relating to willful failure to collect and pay over tax) are not covered under amnesty.
