Title 11: Taxation and Finance

Lost tax lien certificate; delivery of duplicate in case of.

Affidavits of publication and mailing of necessary notices to be preserved.

Cancellation of taxes, assessments, water rents, sewer rents, sewer surcharges, any charges that are made a lien subject to the provisions of this chapter, the costs of any advertisements and notices given pursuant to this chapter, any other charges that are due and payable, a surcharge pursuant to section 11-332 of this chapter, and interest and penalties thereon.

Additional method to enforce payment of tax liens held by the city.

Reporting.

Temporary task force.

§ 11-357

Definitions.

Tax fraud acts.

City criminal tax fraud in the fifth degree.

City criminal tax fraud in the fourth degree.

City criminal tax fraud in the third degree.

City criminal tax fraud in the second degree.

City criminal tax fraud in the first degree.

Aggregation.

Non-preemption; penal law anticipatory offenses and accessorial liability apply.

Definitions.

Procedures for distressed property.

Failure to obey subpoenas; false testimony.

Failure to file bond.

Cigarette tax.

Tobacco products tax

Tax on coin-operated amusement devices.

Tax on commercial motor vehicles and motor vehicles for transportation of passengers.

Tax on owners of motor vehicles.

Hotel room occupancy tax.

Violation of secrecy provisions.

Other offenses.

Jurisdiction.

Applicability of procedure of foreclosure in rem.

Inapplicability of article eleven of the real property tax law to the enforcement of the collection of delinquent taxes.

Disposition of fines.

Seizure and forfeiture of cigarettes.

Filing of documents.

Authority to seal premises.

Seizure and forfeiture of taxed and lawfully stamped cigarettes sold or possessed by unlicensed retail or wholesale dealers, flavored tobacco products, flavored electronic cigarettes and flavored e-liquid.

Seizure and forfeiture of untaxed tobacco products.

Seizure and forfeiture of taxed tobacco products sold or possessed by unlicensed retail or wholesale dealers other than flavored tobacco products subject to seizure under section 11-4024.

Jurisdiction.

Foreclosure by action in rem.

Preparation and filing of lists of delinquent taxes.

Public notice of foreclosure.

Redemption.

Filing of affidavits.

Severance and trial of issues where answer is interposed; installment agreements authorized after action commenced.

Preference over other actions.

Presumption of validity.

Final judgment.

Special procedures relating to final judgment and release of class one and class two real property.

Council review of conveyance to a third party.

Removal of certain tax liens from the tax lien sale for certain properties.

Voluntary in-rem action for certain properties.

Summary foreclosure action.

Discontinuance of summary foreclosure action.

Withdrawal of parcels from foreclosure.

Right of redemption not diminished.

Priority of liens.

Mailing tax bills and notices to owners of real property.

Mailing notices to other interested persons.

Writ of assistance.

Consolidation of actions.

Lands held for public use; right of sale.

Certificate of sale as evidence.

Deed in lieu of foreclosure.

Sales and foreclosures of tax liens.

Application to the city for release of property acquired by in rem tax foreclosure.

In rem foreclosure release board.

Agreements for payment of delinquent taxes and charges in installments.

Agreements for payment of delinquent taxes and charges in installments.

Agreements for payment of delinquent taxes and charges in installments.

Disposition of proceeds of sales of properties acquired by city through tax enforcement foreclosure proceedings.

Meaning of terms.

Unincorporated business defined.

Imposition of tax.

Taxable years to which tax applies; tax for taxable years beginning prior to and ending after January first, nineteen hundred sixty-six.

Unincorporated business taxable income.

Unincorporated business gross income.

Unincorporated business deductions.

Allocation to the city.

Deductions not subject to allocation.

Unincorporated business exemptions.

Declaration of estimated tax.

Payments of estimated tax.

Accounting periods and methods.

Returns, payment of tax.

Time and place for filing returns and paying tax.

Signing of returns and other documents.

Extensions of time.

Requirements concerning returns, notices, records and statements.

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

Report of change of state sales and compensating use tax liability.

Change of election.

Notice of deficiency.

Assessment.

Limitations on assessment.

Interest on underpayment.

Additions to tax and civil penalties.

Overpayment.

Limitation on credit or refund.

Interest on overpayment.