New York Laws: New York City Administrative Code(NEW) : (11-501 - 11-540) City Unincorporated Business Income Tax
Chapter 5 - CITY UNINCORPORATED BUSINESS INCOME TAX
11-501 - Meaning of terms.
11-502 - Unincorporated business defined.
11-503 - Imposition of tax.
11-504 - Taxable years to which tax applies; tax for taxable years beginning prior to and ending after January first, nineteen hundred sixty-six.
11-505 - Unincorporated business taxable income.
11-506 - Unincorporated business gross income.
11-507 - Unincorporated business deductions.
11-508 - Allocation to the city.
11-509 - Deductions not subject to allocation.
11-510 - Unincorporated business exemptions.
11-511 - Declarations of estimated tax.
11-512 - Payments of estimated tax.
11-513 - Accounting periods and methods.
11-514 - Returns, payment of tax.
11-515 - Time and place for filing returns and paying tax.
11-516 - Signing of returns and other documents.
11-517 - Extensions of time.
11-518 - Requirements concerning returns, notices, records and statements.
11-519 - Report of change in federal or New York state taxable income.
11-519.1 - Report of change of state sales and compensating use tax liability.
11-520 - Change of election.
11-521 - Notice of deficiency.
11-522 - Assessment.
11-523 - Limitations on assessment.
11-524 - Interest on underpayment.
11-525 - Additions to tax and civil penalties.
11-526 - Overpayment.
11-527 - Limitation on credit or refund.
11-528 - Interest on overpayment.
11-529 - Petition to tax appeals tribunal.
11-530 - Review of tax appeals tribunal's decision.
11-531 - Mailing rules; holidays; miscellaneous.
11-532 - Collection, levy and liens.
11-533 - Transferees.
11-534 - Jeopardy assessment.
11-535 - Criminal penalties; cross-reference.
11-536 - Armed forces relief provisions.
11-537 - General powers of commissioner of finance.
11-538 - Secrecy requirement and the penalties for violation.
11-539 - Inconsistencies with other laws.
11-540 - Disposition of revenues.
11-501 - Meaning of terms.
11-502 - Unincorporated business defined.
11-503 - Imposition of tax.
11-504 - Taxable years to which tax applies; tax for taxable years beginning prior to and ending after January first, nineteen hundred sixty-six.
11-505 - Unincorporated business taxable income.
11-506 - Unincorporated business gross income.
11-507 - Unincorporated business deductions.
11-508 - Allocation to the city.
11-509 - Deductions not subject to allocation.
11-510 - Unincorporated business exemptions.
11-511 - Declarations of estimated tax.
11-512 - Payments of estimated tax.
11-513 - Accounting periods and methods.
11-514 - Returns, payment of tax.
11-515 - Time and place for filing returns and paying tax.
11-516 - Signing of returns and other documents.
11-517 - Extensions of time.
11-518 - Requirements concerning returns, notices, records and statements.
11-519 - Report of change in federal or New York state taxable income.
11-519.1 - Report of change of state sales and compensating use tax liability.
11-520 - Change of election.
11-521 - Notice of deficiency.
11-522 - Assessment.
11-523 - Limitations on assessment.
11-524 - Interest on underpayment.
11-525 - Additions to tax and civil penalties.
11-526 - Overpayment.
11-527 - Limitation on credit or refund.
11-528 - Interest on overpayment.
11-529 - Petition to tax appeals tribunal.
11-530 - Review of tax appeals tribunal's decision.
11-531 - Mailing rules; holidays; miscellaneous.
11-532 - Collection, levy and liens.
11-533 - Transferees.
11-534 - Jeopardy assessment.
11-535 - Criminal penalties; cross-reference.
11-536 - Armed forces relief provisions.
11-537 - General powers of commissioner of finance.
11-538 - Secrecy requirement and the penalties for violation.
11-539 - Inconsistencies with other laws.
11-540 - Disposition of revenues.