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What is NYC AC § 11-1943?

Quick Answer

This section states that the provisions of the subchapter do not apply to taxes for taxable periods starting on or after January 1, 1976. It clarifies that certain tax law provisions remain applicable, including judicial review processes. Applies to building owners subject to specific tax regulations.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-1943 Provisions not applicable.

AC § 11-1943

The provisions contained in this subchapter shall not be applicable with respect to taxes imposed for taxable periods commencing on or after January first, nineteen hundred seventy-six but, with respect to the tax imposed for such periods the provisions contained in part VI of article twenty-two of the tax law and sections six hundred fifty-three, six hundred fifty-eight, six hundred sixty-two and thirteen hundred eleven of the tax law including the provisions of judicial review by a proceeding under article seventy-eight of the civil practice law and rules shall be applicable with the same force and effect as if those provisions had been incorporated in full in this section except where inconsistent with the provisions of this chapter.

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