2006 New York Laws: New York City Administrative Code(NEW) : (11-701 - 11-718) Commercial Rent Or Occupancy Tax

Chapter 7 - COMMERCIAL RENT OR OCCUPANCY TAX
11-701 - Definitions.
11-702 - Imposition of tax.
11-703 - Presumptions and burden of proof.
11-704 - Exemptions and deductions from base rent.
11-704.2 - Special credit.
11-704.3 - Tax credit.
11-705 - Returns.
11-706 - Payment of tax.
11-707 - Records to be kept.
11-708 - Determination of tax.
11-709 - Refunds.
11-710 - Remedies exclusive.
11-711 - Reserves.
11-712 - Proceedings to recover tax.
11-713 - General powers of the commissioner of finance.
11-714 - Administration of oaths and compelling testimony.
11-715 - Interest and penalties.
11-716 - Returns to be secret.
11-717 - Notices and limitation of time.
11-718 - Construction and enforcement.