§ 34-01 Definitions.
RCNY § 34-01
Unless the context of these Rules require otherwise, the definitions contained in this section shall apply throughout this chapter. Charter. "Charter" means the Charter of the City of New York. City. "City" means the City of New York. Code. "Code" means the Administrative Code of the City of New York. Commissioner of Finance. "Commissioner of Finance" means the Commissioner of Finance of the City of New York. Compromise agreement. "Compromise agreement" means the agreement between the Department and the taxpayer as described in subdivision (b) of 19 RCNY § 34-06. Compromise amount. "Compromise amount" means the total amount required to be paid in accordance with the terms of the compromise agreement. Conciliation Bureau. "Conciliation Bureau" means the Conciliation Bureau of the Department of Finance of the City of New York established under 19 RCNY § 38-02 as authorized by § 11-124 of the Code. Department. "Department" means the Department of Finance of the City of New York. Doubt as to collectibility. "Doubt as to collectibility" means the taxpayer has been discharged in bankruptcy or can be shown, by proof, to be insolvent. Doubt as to liability. "Doubt as to liability" means there is some doubt as to the taxpayer's liability and whether the Department could prevail against the taxpayer in administrative or judicial proceedings. Fixed and final matter. "Fixed and final matter" means a matter where the tax liability or administrative action taken by the Department has been finally fixed and the taxpayer no longer has any right to administrative or judicial review. Insolvent. "Insolvent" means a person's liabilities exceed the fair market value of the person's assets. In determining the liabilities of a taxpayer, all liabilities will be included, including the amount of the taxpayer's tax debt. Non-final matter. "Non-final matter" means a matter that is not a fixed and final matter. Statutory notice. "Statutory notice" means any written notice of the Commissioner of Finance that gives a person the right to a hearing in the Tribunal or the right to request a conciliation conference, including but not limited to, a notice of determination of tax due, tax deficiency or a disallowance of a refund. Taxpayer. "Taxpayer" shall mean the person or persons primarily liable for a tax or a vault charge, including interest, penalties and additions to the tax or charge, and any person who is or may be secondarily liable for any such tax or charge under any provision of Title 11 of the Code or any other provision of law, including any person liable under any trust fund relationship with the City or as a transferee of or successor-in-interest to any other person liable for the tax or charge. Tribunal. "Tribunal" shall mean the New York City Tax Appeals Tribunal as defined in 20 RCNY § 1-02.
