§ 1-19 General.
RCNY § 1-19
(a)On a date as designated by the Commissioner, a three-month tax amnesty program shall commence as established under § 11-127(a) of the Administrative Code of the City of New York as enacted by Chapter 63 of the Laws of New York of 2003. The provisions of this Subchapter C shall govern the administration of this amnesty program and none of the provisions of Subchapters A or B 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 following taxes imposed under Title 11 of the Administrative Code and administered by the Commissioner of Finance: the unincorporated business tax (Chapter 5), the general corporation tax (Subchapter 2 of Chapter 6), the banking corporation tax (Part 4 of Subchapter 3 of Chapter 6), the commercial rent or occupancy tax (Chapter 7), the commercial motor vehicle tax (Chapter 8), the tax upon foreign and alien insurers (Chapter 9), the utility tax (Chapter 11), the horse race admissions tax (Chapter 12), the cigarette tax (Chapter 13), the tax on the transfers of taxicab licenses (Chapter 14), the tax on coin operated amusement devices (Chapter 15), the real property transfer tax (Chapter 21), the tax on retail licensees of the State Liquor Authority (Chapter 24), the hotel room occupancy tax (Chapter 25) and the annual vault charge (Chapter 27). See 19 RCNY § 1-21 Eligibility, infra.
(c)Except with respect to the commercial rent or occupancy tax, amnesty will be available for all tax years ending on or before December 31, 2001. Except with respect to the commercial rent or occupancy tax, with respect to all taxes imposed on a basis other than an annual basis or on the basis of a transaction, amnesty shall be available for all periods or transactions ending or occurring on or before December 31, 2001. Amnesty shall be available with respect to the commercial rent or occupancy tax for taxable years ending on or before May 31, 2001.
(d)Definitions. For purposes of this subchapter: (i) "Designated taxes" shall mean the amount and type of tax for the tax period or taxable event for which amnesty is requested. (Administrative Code § 11-127(a)) (ii) "Taxpayer" shall mean a person liable for payment or collection of any of the taxes or charges enumerated in subdivision (b) of this section.
(iii)"Eligible taxpayer" shall mean any taxpayer other than a taxpayer described in subdivision (a) of 19 RCNY § 1-21, infra.
