Title 19: Department of Finance

Filing of Returns and Payment of Tax.

Liability for Charging, Collecting and Paying the Tax.

Surety Bond.

Returns to Be Secret.

Interest.

Penalties.

Refunds.

Records to Be Kept.

Determination of Tax.

Proceedings to Recover Tax.

Notice and Limitations of Time.

Reference to Tax.

Bulk Sales.

Late Payments.

In Rem Installment Agreements for Class One and Class Two Properties.

Proof That Real Estate Tax on a Parcel Does Not Exceed $2,000. [Repealed]

Proof of Occupancy by Owner or Member of Immediate Family. [Repealed]

Fees.

Where Building Permit Not Required for Project.

Effective Date.

Commencement of Construction.

Eligible Construction Work.

Restricted Activity.

Manufacturing Defined.

Commercial Activities.

Apportionment of Value in Multi-Use Property.

Minimum Required Expenditure.

Tax Abatement for Industrial Construction.

Payment of Taxes and Other Charges Due the City.

Equal Employment Opportunity; Trainee Programs.

Definitions.

General.

Adjusted Eligible Net Income.

Eligible Gross Income.

Direct Expenses of the IBF.

Interest Expense of the IBF.

Bad Debt Deduction of the IBF.

Indirect Expenses of the IBF, Including Head Office Expenses.

Apportionment of Expenses of the IBF.

Ineligible Funding Amount.

Floor Amount.

Effective Date.

General - Definition and Nature of Letter Rulings.

Requests for Letter Rulings.

Procedure After Filing a Request for a Ruling.

Contents.

Effect.

Issuance, Publication and Availability.

Timely Mailing Rule.

Saturday, Sunday or Legal Holidays.

Electronic Filing and Payment.

Mandatory Electronic Filing and Payment.

Definitions.

Coordinating Agency; Constituent Organizations.

Charitable Non-Profit Organizations.

Coordinating Agency; Qualification Requirements.

Approval of Coordinating Agency.

Combined Municipal Campaign; Structure and Operations.

Application for Participation in the Combined Municipal Campaign.

Review of Non-Acceptance for Participation.

Conduct of Solicitation Among City Employees.

Definitions.

Eligibility for Exemption.

Exemption Certificate; Obligations of Individual Residents and Vendors.

Penalties, Refunds.

Definitions. [Repealed]

Imposition of Charge. [Repealed]

Rates of Annual Vault Charge. [Repealed]

Determination of Size, Dimensions and Depth of Vault. [Repealed]

Person Liable for Payment of Annual Vault Charge. [Repealed]

Vaults Made Unavailable for Use or Occupancy - Refunds. [Repealed]

Exemptions. [Repealed]

Application for Exemption. [Repealed]

Presumptions and Burdens of Proof. [Repealed]

Filing of Returns. [Repealed]

Extension of Time for Filing of Returns. [Repealed]

Payment of the Annual Vault Charge. [Repealed]

Penalties and Interest. [Repealed]

Records to be Kept. [Repealed]

Determination of Vault Charge. [Repealed]

Refunds. [Repealed]

Proceedings to Recover Annual Vault Charge. [Repealed]

General Powers of Commissioner of Finance. [Repealed]

Notices. [Repealed]

Statute of Limitations. [Repealed]

General. [Repealed]

Food Vendors. [Repealed]

General Vendors. [Repealed]

General.

Publication Availability by Kinds of Proceedings.

Requests for Copies.

Who May Claim Abatement.

How Abatement is Claimed.

Periods of Abatement.

Recognition of Abatement.

Adjustment of Abatement.

Lien.

Discount for Tax Prepayment.

Penalties.

General Powers of the Commissioner of Finance.