Administrative Code (AC)
Chapter 6: City Business Taxes
Every Administrative Code section indexed under this chapter.
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Sections
- AC § 11-601
Definitions.
- AC § 11-602
Definitions.
- AC § 11-602.1
Application of this subchapter.
- AC § 11-603
Imposition of tax; exemptions.
- AC § 11-604
Computation of tax.
- AC § 11-605
Reports.
- AC § 11-606
Payment and lien of tax.
- AC § 11-607
Declaration of estimated tax.
- AC § 11-608
Payments on account of estimated tax.
- AC § 11-609
Collection of taxes.
- AC § 11-610
Limitations of time.
- AC § 11-611
Definitions.
- AC § 11-612
Tax based on net income; imposition; minimum tax; new incorporations; dissolution; consolidations; mergers, etc.
- AC § 11-613
Years for which imposed.
- AC § 11-614
Ascertainment of gain or loss.
- AC § 11-615
Exchange of property.
- AC § 11-616
Exchange of property when no gain or loss is realized.
- AC § 11-617
Inventory.
- AC § 11-618
Net income defined.
- AC § 11-619
Computation of net income.
- AC § 11-620
Gross income defined.
- AC § 11-621
Deductions.
- AC § 11-622
Items not deductible.
- AC § 11-623
Imposition of tax.
- AC § 11-624
Years for which imposed.
- AC § 11-625
Ascertainment of gain or loss; exchange of property.
- AC § 11-626
Inventory.
- AC § 11-627
Net income defined; computation.
- AC § 11-628
Gross income defined.
- AC § 11-629
Deductions.
- AC § 11-630
Administration; procedure; provisions of law applicable.
- AC § 11-631
Tax on production credit associations.
- AC § 11-632
Applicability of part three.
- AC § 11-633
Taxpayer's returns.
- AC § 11-634
Consolidated returns.
- AC § 11-635
Payment of tax.
- AC § 11-636
Declaration of estimated tax; payments on account of estimated tax.
- AC § 11-637
Real property taxable.
- AC § 11-638
General definitions.
- AC § 11-639
Imposition of tax.
- AC § 11-640
Banking, corporation defined; exempt corporations.
- AC § 11-641
Computations of entire net income.
- AC § 11-641.1
Computation of alternative entire net income.
- AC § 11-642
Allocation.
- AC § 11-643
Computation of tax for taxable years ending on or before December thirty-first, nineteen hundred seventy-three.
- AC § 11-643.1
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.
- AC § 11-643.10
Relocation assistance credit per employee.
- AC § 11-643.2
Computation of tax for taxable years beginning in nineteen hundred seventy-three and ending in nineteen hundred seventy-four.
- AC § 11-643.3
Computation of tax for taxable years beginning on or after January first, nineteen hundred seventy-five and before January first, nineteen hundred eighty-five.
- AC § 11-643.4
Computation of tax for taxable years beginning in nineteen hundred seventy-four and ending in nineteen hundred seventy-five.
- AC § 11-643.5
Computation of tax for taxable years beginning on or after January first, nineteen hundred eighty-five.
- AC § 11-643.6
Credit relating to local sales tax paid on electricity purchases. [Repealed]
- AC § 11-643.7
Relocation and employment assistance credit.
- AC § 11-643.8
Credit relating to certain distributions from partnerships.
- AC § 11-643.9
Lower Manhattan relocation and employment assistance credit.
- AC § 11-644
Declarations of estimated tax.
- AC § 11-645
Payments of estimated tax.
- AC § 11-646
Returns.
- AC § 11-647
Payment of tax.
- AC § 11-651
Applicability.
- AC § 11-652
Definitions.
- AC § 11-653
Imposition of tax; exemptions.
- AC § 11-654
Computation of tax.
- AC § 11-654.1
Net operating loss.
- AC § 11-654.2
Receipts allocation.
- AC § 11-654.3
Combined reports.
- AC § 11-655
Reports.
- AC § 11-656
Payment and lien of tax.
- AC § 11-657
Declaration of estimated tax.
- AC § 11-658
Payments on account of estimated tax.
- AC § 11-659
Collection of taxes.
- AC § 11-660
Limitations of time.
- AC § 11-662
Tax on transportation corporations and associations.
- AC § 11-663
Additional tax on transportation corporations and associations.
- AC § 11-664
Receivers, etc., conducting corporate business.
- AC § 11-665
Service of process; limitation of time.
- AC § 11-666
Exemption of corporations owned by a municipality.
- AC § 11-667
Reports of corporations.
- AC § 11-668
Payment of tax and penalties.
- AC § 11-669
Taxable years to which taxes apply.
- AC § 11-670
First reports for payments for nineteen hundred sixty-six.
- AC § 11-671
Application of subchapter.
- AC § 11-672
Notice of deficiency.
- AC § 11-673
Assessment.
- AC § 11-674
Limitations on assessment.
- AC § 11-675
Interest on underpayment.
- AC § 11-676
Additions to tax and civil penalties.
- AC § 11-677
Overpayment.
- AC § 11-678
Limitations on credit or refund.
- AC § 11-679
Interest on overpayment.
- AC § 11-680
Petition to tax appeals tribunal.
- AC § 11-681
Review of tax appeals tribunal's decision.
- AC § 11-682
Mailing rules; holidays; miscellaneous.
- AC § 11-683
Collection, levy and liens.
- AC § 11-684
Transferees.
- AC § 11-685
Jeopardy assessments.
- AC § 11-686
Criminal penalties; cross-reference.
- AC § 11-687
General powers of the commissioner of finance.
- AC § 11-688
Secrecy required of official; penalty for violation.
- AC § 11-689
Disposition of revenues.
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