§ 1-11 General.
RCNY § 1-11
(a)A three-month tax amnesty shall commence on September 1, 1994, and end on November 30, 1994, as established under Local Law 23 of 1994. The provisions of this subchapter B shall govern the administration of this amnesty program and none of the provisions of subchapter A of this 19 RCNY Chapter 1 shall have any application to this amnesty program.
(b)The amnesty program shall apply to eligible taxpayers owing the commercial rent or occupancy tax imposed by Chapter 7 of Title 11, the utility tax imposed by Chapter 11 of Title 11, the real property transfer tax imposed by Chapter 21 of Title 11, and the hotel room occupancy tax imposed by Chapter 25 of Title 11 of the Administrative Code of the City of New York and administered by the Commissioner of Finance (see: 19 RCNY § 1-13, infra, Eligibility). Amnesty shall apply: (1) in the case of the commercial rent or occupancy tax, to tax liabilities for tax periods ending on or before May 31, 1993; (2) in the case of the utility tax, to tax liabilities for tax periods ending on or before March 31, 1994; (3) in the case of the real property transfer tax, to tax liabilities with respect to all taxable events occurring before April 1, 1994; and (4) in the case of the hotel room occupancy tax, to tax liabilities for tax periods ending on or before February 28, 1994. The taxpayer must specify the amount of tax and the tax period or taxable event (hereinafter a "designated tax") for which amnesty is requested. (Administrative Code § 11-125(a), as added by Local Law 23 of 1994.) (c) "Taxpayer" shall mean, for purposes of this subchapter, a person liable for the commercial rent or occupancy tax, utility tax, or real property transfer tax or a person liable for, or liable to collect and pay over, the hotel room occupancy tax.
