Title 11: Taxation and Finance

Petition to tax appeals tribunal.

Review of tax appeals tribunal's decision.

Mailing rules; holidays; miscellaneous.

Collection, levy and liens.

Transferees.

Jeopardy assessment.

Criminal penalties; cross-reference.

Armed forces relief provisions.

General powers of commissioner of finance.

Secrecy requirement and the penalties for violation.

Inconsistencies with other laws.

Disposition of revenues.

Definitions.

Definitions.

Application of this subchapter.

Imposition of tax; exemptions.

Computation of tax.

Reports.

Payment and lien of tax.

Declaration of estimated tax.

Payments on account of estimated tax.

Collection of taxes.

Limitations of time.

Definitions.

Tax based on net income; imposition; minimum tax; new incorporations; dissolution; consolidations; mergers, etc.

Years for which imposed.

Ascertainment of gain or loss.

Exchange of property.

Exchange of property when no gain or loss is realized.

Inventory.

Net income defined.

Computation of net income.

Gross income defined.

Deductions.

Items not deductible.

Imposition of tax.

Years for which imposed.

Ascertainment of gain or loss; exchange of property.

Inventory.

Net income defined; computation.

Gross income defined.

Deductions.

Administration; procedure; provisions of law applicable.

Tax on production credit associations.

Applicability of part three.

Taxpayer's returns.

Consolidated returns.

Payment of tax.

Declaration of estimated tax; payments on account of estimated tax.

Real property taxable.

General definitions.

Imposition of tax.

Banking, corporation defined; exempt corporations.

Computations of entire net income.

Computation of alternative entire net income.

Allocation.

Computation of tax for taxable years ending on or before December thirty-first, nineteen hundred seventy-three.

Computation of tax for taxable years beginning on or after January first, nineteen hundred seventy-four and ending on or before December thirty-first, nineteen hundred seventy-four.

Relocation assistance credit per employee.

Computation of tax for taxable years beginning in nineteen hundred seventy-three and ending in nineteen hundred seventy-four.

Computation of tax for taxable years beginning on or after January first, nineteen hundred seventy-five and before January first, nineteen hundred eighty-five.

Computation of tax for taxable years beginning in nineteen hundred seventy-four and ending in nineteen hundred seventy-five.

Computation of tax for taxable years beginning on or after January first, nineteen hundred eighty-five.

Credit relating to local sales tax paid on electricity purchases. [Repealed]

Relocation and employment assistance credit.

Credit relating to certain distributions from partnerships.

Lower Manhattan relocation and employment assistance credit.

Declarations of estimated tax.

Payments of estimated tax.

Returns.

Payment of tax.

Applicability.

Definitions.

Imposition of tax; exemptions.

Computation of tax.

Net operating loss.

Receipts allocation.

Combined reports.

Reports.

Payment and lien of tax.

Declaration of estimated tax.

Payments on account of estimated tax.

Collection of taxes.

Limitations of time.

Tax on transportation corporations and associations.

Additional tax on transportation corporations and associations.

Receivers, etc., conducting corporate business.

Service of process; limitation of time.

Exemption of corporations owned by a municipality.

Reports of corporations.

Payment of tax and penalties.

Taxable years to which taxes apply.

First reports for payments for nineteen hundred sixty-six.

Application of subchapter.

Notice of deficiency.

Assessment.

Limitations on assessment.

Interest on underpayment.

Additions to tax and civil penalties.

Overpayment.