Title 11 — Taxation and Finance

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.

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.