Rules of the City of New York (RCNY)
Title 19: Department of Finance
Every Rules of the City of New York section indexed under this title.
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Sections
- RCNY § 1-01
General.
- RCNY § 1-02
Taxes Covered.
- RCNY § 1-03
Tax Periods Covered.
- RCNY § 1-04
Taxpayer Eligibility.
- RCNY § 1-05
Requirements for Amnesty.
- RCNY § 1-06
Effect of Amnesty.
- RCNY § 1-07
Installment Payments.
- RCNY § 1-08
Refunds or Credits.
- RCNY § 1-09
Denial or Revocation of Amnesty.
- RCNY § 1-10
Secrecy.
- RCNY § 1-11
General.
- RCNY § 1-12
Effect of Amnesty.
- RCNY § 1-13
Eligibility.
- RCNY § 1-14
Requirements for Amnesty.
- RCNY § 1-15
Installment Payments.
- RCNY § 1-16
Refunds or Credits.
- RCNY § 1-17
Denial or Revocation of Amnesty.
- RCNY § 1-18
Secrecy.
- RCNY § 1-19
General.
- RCNY § 1-20
Effect of Amnesty.
- RCNY § 1-21
Eligibility.
- RCNY § 1-22
Requirements for Amnesty.
- RCNY § 1-23
Refunds or Credits.
- RCNY § 1-24
Denial or Revocation of Amnesty.
- RCNY § 1-25
Secrecy.
- RCNY § 1-26
Bed and Breakfast Amnesty Program.
- RCNY § 10-01
Bad Debts.
- RCNY § 10-02
Allocation of Income.
- RCNY § 11-01
General.
- RCNY § 11-02
Definitions.
- RCNY § 11-03
Corporations Subject to Tax.
- RCNY § 11-04
Corporations Not Subject to Tax.
- RCNY § 11-05
Change of Classification.
- RCNY § 11-06
Corporations as Limited Partners.
- RCNY § 11-11
General.
- RCNY § 11-12
Definitions.
- RCNY § 11-13
Description of Tax.
- RCNY § 11-14
Cessation Tax.
- RCNY § 11-21
General.
- RCNY § 11-22
Use of Dollar Amounts in Computation.
- RCNY § 11-23
Alternative Measures for Computation of Tax.
- RCNY § 11-24
Computation of Tax on Combined Reports.
- RCNY § 11-25
Adjustments to Correct Distortions of Income or Capital.
- RCNY § 11-26
Tax Measured by Entire Net Income.
- RCNY § 11-27
Definition of Entire Net Income.
- RCNY § 11-28
Net Operating Loss Deduction.
- RCNY § 11-29
Entire Net Income of Certain Bridge Commissions.
- RCNY § 11-30
Year in Which Income or Deductions Included in Entire Net Income.
- RCNY § 11-31
Adjustment of Entire Net Income to Period Covered By Report.
- RCNY § 11-32
Computation of Entire Net Income on Combined Reports.
- RCNY § 11-33
Adjustments to Correct Distortions of Income.
- RCNY § 11-34
Computation of Tax Measured By Entire Net Income Plus Compensation.
- RCNY § 11-35
Computation of Tax Measured By Business and Investment Capital.
- RCNY § 11-36
Definition of Business Capital.
- RCNY § 11-37
Definition of Investment Capital.
- RCNY § 11-38
Determination of Business and Investment Capital.
- RCNY § 11-39
Fair Market Value.
- RCNY § 11-40
Average Fair Market Value.
- RCNY § 11-41
Adjustment of Capital to Period Covered by Report.
- RCNY § 11-42
Computation of Business and Investment Capital on Combined Reports.
- RCNY § 11-43
Adjustments to Correct Distortions.
- RCNY § 11-44
Minimum Tax of $25.
- RCNY § 11-45
Computation of the Tax Measured by Subsidiary Capital.
- RCNY § 11-46
Definitions.
- RCNY § 11-47
Determination of Subsidiary Capital.
- RCNY § 11-48
Subsidiary Capital on Combined Reports.
- RCNY § 11-49
Adjustments to Correct Distortions.
- RCNY § 11-50
Unincorporated Business Tax Paid Credit.
- RCNY § 11-61
General Rules for Allocation.
- RCNY § 11-62
Allocation on Combined Reports.
- RCNY § 11-63
Business Allocation Percentage.
- RCNY § 11-64
Property Factor.
- RCNY § 11-65
Receipts Factor.
- RCNY § 11-66
Payroll Factor.
- RCNY § 11-67
Power of Commissioner of Finance to Adjust Business Allocation Percentage.
- RCNY § 11-68
Investment Allocation Percentage.
- RCNY § 11-69
Allocation of Entire Net Income.
- RCNY § 11-70
Allocation of Business and Investment Capital.
- RCNY § 11-71
Allocation of Subsidiary Capital.
- RCNY § 11-81
Corporations Required to File Reports.
- RCNY § 11-82
Corporations Having an Officer, Agent or Representative Within New York City.
- RCNY § 11-83
Reports Where Federal or New York State Taxable Income is Changed.
- RCNY § 11-84
Reports Relating to War Loss Recoveries.
- RCNY § 11-85
Form of Reports.
- RCNY § 11-86
Form of Reports on Combined Basis.
- RCNY § 11-87
Time for Filing Reports.
- RCNY § 11-88
Time for Filing Reports of Corporations Ceasing To Be Subject to Tax.
- RCNY § 11-89
Extension of Time for Filing Reports.
- RCNY § 11-90
Action to Compel Filing of Reports.
- RCNY § 11-91
Combined Reports: When Required or Permitted.
- RCNY § 11-92
Corporations Not Required or Permitted to File a Combined Report.
- RCNY § 11-93
Combined Reports; Gross References.
- RCNY § 11-94
Fee for Searches and Certificates.
- RCNY § 11-95
Electronic Filing and Payment.
- RCNY § 12-01
Definitions.
- RCNY § 12-02
Imposition of the Tax.
- RCNY § 12-03
Exemptions.
- RCNY § 12-04
Government Agencies, Diplomatic and Consular Representatives.
- RCNY § 12-05
Presumption and Burden of Proof.
- RCNY § 12-06
Registration.
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