Title 11: Taxation and Finance

City minimum taxable income of city resident individual. [Repealed]

Computation of separate tax on the ordinary income portion of lump sum distributions received by city resident individuals, estates and trusts.

Returns and liabilities.

Time and place for filing returns and paying tax.

Signing of returns and other documents.

Change of resident status.

Relief from joint and several liability on joint return.

Extensions of time.

Requirements concerning returns, notices, records and statements.

Report of federal changes, corrections or disallowances.

Change of election.

Computation of tax where taxpayer restores substantial amount held under claim of right.

Requirement of withholding tax from wages.

Information statement for employee.

Credit for tax withheld.

Employer's return and payment of withheld taxes.

Employer's liability for withheld taxes.

Employer's failure to withhold.

Designation of third parties to perform acts required of employers.

Liability of third parties paying or providing for wages.

Notice of deficiency.

Assessment.

Limitations on assessment.

Interest on underpayment.

Additions to tax and civil penalties.

Overpayment.

Limitations on credit or refund.

Interest on overpayment.

Petition to tax commission.

Review of tax commission decision.

Mailing rules; holidays; miscellaneous.

Collection, levy and liens.

Transferees.

Jeopardy assessment.

Criminal penalties; cross-reference.

Income taxes of members of armed forces and victims of certain terrorist attacks.

General powers of tax commission.

Deposit and disposition of revenues.

Transition provisions. Standard deduction. [Repealed]

Enforcement with other taxes.

Administration, collection and review.

Construction.

Meaning of terms.

Persons subject to tax.

Taxable years to which tax imposed by this chapter applies; tax for taxable years beginning prior to and ending after July first, nineteen hundred sixty-six.

Allocation to the city.

Accounting periods and methods.

Withholding of tax on wages.

Withholding of tax on wages for taxable periods commencing on or after January first, nineteen hundred seventy-six.

Information statement for employee.

Credit for tax withheld.

Employer's return and payment of withheld taxes.

Employer's liability for withheld taxes.

Employer's failure to withhold.

Combined returns, employer's returns and payments.

Returns and payment of tax.

Time and place for filing returns and paying tax.

Signing of returns and other documents.

Change of residence status during year.

Extension of time.

Requirements concerning returns, notices, records and statements.

Report of change in federal or New York state taxable income.

Notice of deficiency.

Assessment.

Limitations on assessment.

Interest on underpayment.

Additions to tax and civil penalties.

Overpayment.

Limitations on credit or refund.

Interest on overpayment.

Petition to commissioner.

Review of commissioner's decision.

Mailing rules; holidays.

Collection, levy and liens.

Transferees.

Liability of bulk transferees.

Jeopardy determination or assessment.

Criminal penalties.

Armed forces relief provisions.

General powers of commissioner.

Joint enforcement.

Secrecy requirement and penalties for violation.

Provisions not applicable.

Deposit and disposition of revenues by commissioner.

Effect of invalidity in part; inconsistencies with other laws.

Imposition of general sales and compensating use taxes.

Imposition of special sales taxes.

Assessments on real property; general powers of finance department.

Maps and records; surveyor.

Maps and records; tax maps.

Definition. [Repealed]

Imposition of tax. [Repealed]

Floor tax. [Repealed]

Administration and collection. [Repealed]

Disposition of revenues. [Repealed]

Construction. [Repealed]

Definitions.

Tax maps; block references; alterations and corrections.

Imposition of tax.

Transitional provisions.