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What is NYC AC § 11-2057?

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This section outlines the application of article eighteen of the tax law to specific taxes imposed under section 11-2056. It details how certain provisions of the tax law are applicable, with necessary modifications for adaptation. Applies to building owners subject to these tax provisions.

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

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§ 11-2057 Manner of administration and collection.

AC § 11-2057

All the provisions of article eighteen of the tax law shall apply to the taxes imposed by subdivision (a) of section 11-2056 of this subchapter, and the provisions of sections four hundred twenty, four hundred twenty-six, four hundred twenty-nine through four hundred thirty-four, four hundred thirty-six and four hundred thirty-seven of article eighteen of the tax law shall apply to the tax imposed by subdivision (b) of section 11-2056 of this subchapter, so far as such article or sections can be made applicable to the taxes imposed by this subchapter with such limitations as set forth in section four hundred forty-five of the tax law and such modifications as may be necessary in order to adapt such language to the taxes imposed by this subchapter.

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