Rule-Making Actions and Regulatory
Agenda
Finance issues
rules of general application that interpret the laws that govern City tax
administration. When the Department wishes to issue a new rule or amend a
previously issued rule, the City Charter requires Finance to offer the proposed
rule for public comment.
Archived Business Tax
Final/Adopted Rules
2006
2005
2004
2003
2002
2001
2000
1999
1998
2006
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
January 1, 2007 through March 31, 2007)
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Rule (16k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
October 1st, 2006 through December 31st, 2006)
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Rule (16k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
July 1st, 2006 through September 30th, 2006)
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Rule (16k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
April 1st, 2006 through June 30th, 2006)
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Rule (16k)
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2005
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
January 1st, 2006 through March 31st, 2006)
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Rule (21k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
October 1st, 2005 through December 31st, 2005)
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Rule (21k)
Amendment to the Rules Relating to the New York City
Commercial Rent or Occupancy Tax
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Rule (33k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
July 1st, 2005 through September 30th, 2005)
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Rule (17k)
Amendment to the Rules Relating to the Horse Race
Admissions Tax
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Rule (20k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
April 1st, 2005 through June 30th, 2005)
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Rule (7k)
Amendment to the Rules Relating to the New York City
Hotel Room Occupancy Tax
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Rule (21k)
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2004
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
January 1st, 2005 through March 31st, 2005)
Download
Rule (7k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
October 1st, 2004 through December 31st, 2004)
Download
Rule (6k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
July 1st, 2004 through September 30th, 2004)
Download
Rule (6k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
April 1st, 2004 through June 30th, 2004)
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Rule (6k)
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2003
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
January 1st, 2004 through March 31st, 2004)
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Rule (6k)
Rules Relating to the Real Property Tax Surcharge on
Certain Class One Properties
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Rule (20k)
Amendment to Rules Relating to the New York City Hotel
Room Occupancy Tax Governing the Definition of a Hotel
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Rule (12k)
Amendment to Rules Relating to the 2003 New York City
Tax Amnesty Program
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Rule (54k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
October 1st, 2003 through December 31st, 2003)
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Rule (6k)
Amendment to Rules Relating to the New York City General
Corporation Tax Governing the Allocation of Entire Net Income for Manufacturing
Corporations
Download Rule (7k)
Amendment to Rules Relating to the New York City
Unincorporated Business Tax Governing the Allocation of Entire Net Income for
Manufacturing Businesses
Download Rule (7k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
July 1st, 2003 through September 30th, 2003)
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Rule (7k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
April 1st, 2003 through June 30th, 2003)
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Rule (6k)
Amendment to the Rules Relating to the New York City
General Corporation Tax
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Rule (11k)
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2002
Rules Relating to Cigarette Tax
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Rule (16k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
October 1st, 2002 through December 31st, 2002)
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Rule (7k)
RPTT Rules Dealing with Diplomatic Transfers
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Rule (57k)
GCT Rules Relating to the Definition of Manufacturing
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Rule (37k)
UBT Rules Relating to the Definition of Manufacturing
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Rule (43k)
Rules Relating to Banking Corporation Tax, Section 3-03
of Title 19
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Rule (96k)
Rules Relating to General Corporation Tax, Section
11-27
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Rule (102k)
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2001
General Corporation Tax Rules Relating 1994, 1996, 1997
Legislative Changes
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Rule (35k)
Unincorporated Business Tax Rules Relating to 1994,
1996, 1997 Legislative Changes
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Rule (149k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
July 1st, 2001 through September 30th, 2001)
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Rule (6k)
Rules Relating to the New York City Hotel Room Occupancy
Tax
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Rule (19k)
Electronic Filing and Payment Rules for New York City
Income and Excise Taxes, Section 17-03
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Rule (16k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
April 1st, 2001 through June 30th, 2001)
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Rule (6k)
Rules of the City of New York Relating to the General
Corporation Tax, Promulgated August 15, 1968
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Rule (17k)
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2000
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
January 1st, 2001 through March 31st, 2001)
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Rule (6k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge (for the period
October 1st, 2000 through December 31st, 2000)
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Rule (6k)
Amended Notice of Interest Rates on NYC Income and
Excise Taxes and Vault Charges (for the period
July 1, 2000 through September 30, 2000)
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Rule (12k)
Amendment to NYC Tax on Banking Corporations
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Rule (5k)
Amended Notice of Interest Rates on NYC Income and
Excise Taxes and Vault Charges (for the period
April 1st, 2000 through June 30th, 2000)
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Rule (6k)
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1999
Amendments to Rules Related to the Real Property
Transfer Tax
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Rule (21k)
Amended Notice of Interest Rates on NYC Income and
Excise Taxes and Vault Charges (for the period
January 1st, 2000 through March 31st, 2000)
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(11k)
Amendment to Rules Related to the Hotel Occupancy Tax
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(5k)
Amendment to Rules Related to Real Property Transfer
Tax
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(57k)
Amended Notice of Interest Rates on NYC Income and
Excise Taxes and Vault Charges (for the period October
1st, 1999 through December 31st, 1999)
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(5k)
Amended Notice of Interest Rates on NYC Income and
Excise Taxes and Vault Charges (for the period
July 1st, 1999 through September 30th, 1999)
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(11k)
Amended Notice of Interest Rates on NYC Income and
Excise Taxes and Vault Charges (for the period
April 1st, 1999 through June 30th, 1999)
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(11k)
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1998
Amended Notice of Interest Rates on NYC Income and
Excise Taxes and Vault Charges
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(5k)
Notice of Interest Rates on NYC Income and Excise Taxes
and Vault Charges
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(5k)
Notice of Interest Rates on New York City Income and
Excise Taxes and Annual Vault Charge
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(5k)
Amendments to the NYC Tax on Banking Corporations
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(29k)
Amendments to the NYC General Corporation Tax
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(17k)
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For other Final/Adopted Rules or Proposed Rules
Rule-Making Actions & Regulatory
Agenda