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.
- Sections
- 562Sections
- Page
- 3 / 6Page
Search NY Legal Codes
Try “24 RCNY 8-09”, “penal law 155.25”, or “cooling tower”.
Sections
- RCNY § 23-02
Definitions.
- RCNY § 23-03
Imposition of Tax.
- RCNY § 23-04
Real Property Situated Only Partly Within the City.
- RCNY § 23-05
Exemptions.
- RCNY § 23-06
Applications for Exemptions.
- RCNY § 23-07
Presumptions and Burden of Proof.
- RCNY § 23-08
Payment of Tax.
- RCNY § 23-09
Filing of Returns.
- RCNY § 23-10
Extension of Time for Filing of Returns.
- RCNY § 23-11
Records To Be Kept.
- RCNY § 23-12
Returns To Be Secret.
- RCNY § 23-13
Penalties and Interest.
- RCNY § 23-14
Refund.
- RCNY § 23-15
Proceedings to Recover Tax.
- RCNY § 23-16
Determination of Tax Deficiency.
- RCNY § 23-17
Statute of Limitations.
- RCNY § 23-18
Notices.
- RCNY § 24-01
Definitions.
- RCNY § 24-02
Ordinary Overpayments and Double Payments.
- RCNY § 24-03
Real Property Assessment Review Proceedings.
- RCNY § 24-04
Department of Finance Application of Overpayments to Arrears in Real Property Taxes and Property-Related Charges.
- RCNY § 24-05
Transfer of Overpayment.
- RCNY § 25-01
Definitions.
- RCNY § 25-02
Imposition of the Tax.
- RCNY § 25-03
Exemptions.
- RCNY § 25-04
Returns.
- RCNY § 25-05
Identifying Numbers.
- RCNY § 25-06
Payment of Tax.
- RCNY § 25-07
Determination of Tax.
- RCNY § 25-08
Refunds.
- RCNY § 25-09
Proceedings to Recover Tax.
- RCNY § 25-10
Bulk Sales; Liability of Purchaser.
- RCNY § 25-11
Records.
- RCNY § 25-12
Returns to be Secret.
- RCNY § 25-13
Interest.
- RCNY § 25-14
Penalties.
- RCNY § 25-15
Notices, Limitations of Time, Mailing Rules.
- RCNY § 26-01
Purpose.
- RCNY § 26-02
Definitions.
- RCNY § 26-03
General.
- RCNY § 26-04
Recordkeeping Requirements - Machine-Sensible Records.
- RCNY § 26-05
Taxpayer Responsibility and Discretionary Authority.
- RCNY § 26-06
Alternative Storage Media for Hard Copy Documents.
- RCNY § 26-07
Records Retention - Time Period.
- RCNY § 27-01
Representation of Taxpayers.
- RCNY § 27-02
Prompt Hearing Procedure. [Repealed]
- RCNY § 28-01
Meaning of Terms.
- RCNY § 28-02
Unincorporated Business Defined.
- RCNY § 28-03
Imposition of Tax.
- RCNY § 28-04
Unincorporated Business Taxable Income.
- RCNY § 28-05
Unincorporated Business Gross Income.
- RCNY § 28-06
Unincorporated Business Deductions.
- RCNY § 28-07
Allocation to New York City.
- RCNY § 28-08
Deductions Not Subject to Allocation.
- RCNY § 28-09
Unincorporated Business Exemptions.
- RCNY § 28-10
[Reserved.]
- RCNY § 28-11
[Reserved.]
- RCNY § 28-12
[Reserved.]
- RCNY § 28-13
[Reserved.]
- RCNY § 28-14
[Reserved.]
- RCNY § 28-15
Declaration of Estimated Tax.
- RCNY § 28-16
Payments of Estimated Tax.
- RCNY § 28-17
Accounting Periods and Methods.
- RCNY § 28-18
Returns and Payment of Tax.
- RCNY § 28-19
Returns, Notices, Records and Statements.
- RCNY § 28-20
Report of Change in Federal or New York State Taxable Income or New York State Sales and Compensating Use Tax Liability.
- RCNY § 28-21
Interest and Penalties.
- RCNY § 29-01
Excise Taxes.
- RCNY § 29-02
Corporate Business Taxes.
- RCNY § 29-03
Unincorporated Business Tax.
- RCNY § 29-04
Miscellaneous.
- RCNY § 3-01
Imposition of Tax.
- RCNY § 3-02
Accounting Periods and Methods.
- RCNY § 3-03
Computation of Tax.
- RCNY § 3-04
Allocation.
- RCNY § 3-05
Returns.
- RCNY § 3-06
Payment of Tax and Declaration and Payment of Estimated Tax.
- RCNY § 30-01
Definitions.
- RCNY § 30-02
Authorization to Provide Relocation and Employment Assistance Credits and Base Rent Reductions.
- RCNY § 30-03
Continued Eligibility Despite Sale of Business.
- RCNY § 30-04
Unincorporated Business Tax Credit.
- RCNY § 30-05
General Corporation Tax Credit.
- RCNY § 30-06
Banking Corporation Tax Credit.
- RCNY § 30-07
Commercial Rent Tax Base Rent Reduction.
- RCNY § 30-08
Quarterly Reductions.
- RCNY § 30-09
Apportionment of Reduction.
- RCNY § 31-01
Adjudications Conducted by the Department.
- RCNY § 31-02
Adjudications Conducted by the Office of Administrative Trials and Hearings.
- RCNY § 31-03
Findings of Fact and Decisions.
- RCNY § 32-01
Submission Requirements.
- RCNY § 32-02
Twenty Day Period for Filing Lien.
- RCNY § 33-01
General Provisions.
- RCNY § 33-02
Annual Filing.
- RCNY § 33-03
Penalties for Failure to File.
- RCNY § 33-04
Hearings.
- RCNY § 33-05
Mailing Rules.
- RCNY § 33-06
Confidentiality - Disclosure Restrictions.
- RCNY § 33-07
Effective Date.
- RCNY § 34-01
Definitions.
- RCNY § 34-02
General Authority.
Facing a violation tied to one of these codes?
Nacmias Law Firm represents owners and operators in OATH/ECB matters across all five boroughs, working directly with the codes indexed here.