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What is NYC AC § 11-4019?

Quick Answer

This section outlines the jurisdiction for prosecutions related to the taxes imposed by chapters five or six of this title. It specifies that prosecutions may occur in counties where the accused resides, conducts business, or where violations occur. Applies to individuals charged with tax-related offenses.

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

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§ 11-4019 Jurisdiction.

AC § 11-4019

For purposes of the taxes imposed by chapter five or six of this title: (a) any prosecution under this chapter may be conducted in any county where the person against whom a violation or violations of any of the provisions of this chapter are charged resides or has a place of business, or from which such person received any income, or in any county in which any such violation is committed; and (b) notwithstanding any other provision of law, the corporation counsel shall have concurrent jurisdiction with any district attorney in the prosecution of any offenses under this chapter.

(c)notwithstanding any other provision of law, the attorney general shall have concurrent jurisdiction with the corporation counsel and with any district attorney in the prosecution of any offenses under this chapter relating to the tax imposed by chapter thirteen of this title, as well as any offenses arising out of such prosecution.

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