Search Email Updates Contact Us Residents Business Visitors Government Office of the Mayor NYC.gov always open
New York City Department of Finance - We Help People Pay the Right Amount on Time


Translations graphic
Translations graphic

Arrow Graphic Finance values your feedback. Please take our survey.
Get Adobe PDF Reader
 Adobe Acrobat Reader
(required to view PDFs)
 
AccessNYC Logo
Forms & Publications

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

Orange Bullet Point Graphic2006
Orange Bullet Point Graphic2005
Orange Bullet Point Graphic2004
Orange Bullet Point Graphic2003
Orange Bullet Point Graphic2002
Orange Bullet Point Graphic2001
Orange Bullet Point Graphic2000
Orange Bullet Point Graphic1999
Orange Bullet Point Graphic1998

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)
Download Rule Graphic Download 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)
Download Rule Graphic Download 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)
Download Rule Graphic Download 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)
Download Rule Graphic Download Rule (16k)

[back to top]


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)
Download Rule Graphic Download 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)
Download Rule Graphic Download Rule (21k)

Amendment to the Rules Relating to the New York City Commercial Rent or Occupancy Tax
Download Rule Graphic Download 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)
Download Rule Graphic Download Rule (17k)

Amendment to the Rules Relating to the Horse Race Admissions Tax
Download Rule Graphic Download 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)
Download Rule Graphic Download Rule (7k)

Amendment to the Rules Relating to the New York City Hotel Room Occupancy Tax
Download Rule Graphic Download Rule (21k)

[back to top]

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 Graphic 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 Graphic 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 Graphic 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)
Download Rule Graphic Download Rule (6k)

[back to top]

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)
Download Rule Graphic Download Rule (6k)

Rules Relating to the Real Property Tax Surcharge on Certain Class One Properties
Download Rule Graphic Download Rule (20k)

Amendment to Rules Relating to the New York City Hotel Room Occupancy Tax Governing the Definition of a Hotel
Download Rule Graphic Download Rule (12k)

Amendment to Rules Relating to the 2003 New York City Tax Amnesty Program
Download Rule Graphic Download 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)
Download Rule Graphic Download 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 Graphic 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 Graphic 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)
Download Rule Graphic Download 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)
Download Rule Graphic Download Rule (6k)

Amendment to the Rules Relating to the New York City General Corporation Tax
Download Rule Graphic Download Rule (11k)

[back to top]

2002

Rules Relating to Cigarette Tax
Download Rule Graphic Download 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)
Download Rule Graphic Download Rule (7k)

RPTT Rules Dealing with Diplomatic Transfers
Download Rule Graphic Download Rule (57k)

GCT Rules Relating to the Definition of Manufacturing
Download Rule Graphic Download Rule (37k)

UBT Rules Relating to the Definition of Manufacturing
Download Rule Graphic Download Rule (43k)

Rules Relating to Banking Corporation Tax, Section 3-03 of Title 19
Download Rule Graphic Download Rule (96k)

Rules Relating to General Corporation Tax, Section 11-27
Download Rule Graphic Download Rule (102k)

[back to top]

2001

General Corporation Tax Rules Relating 1994, 1996, 1997 Legislative Changes
Download Rule Graphic Download Rule (35k)

Unincorporated Business Tax Rules Relating to 1994, 1996, 1997 Legislative Changes
Download Rule Graphic Download 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)
Download Rule Graphic Download Rule (6k)

Rules Relating to the New York City Hotel Room Occupancy Tax
Download Rule Graphic Download Rule (19k)

Electronic Filing and Payment Rules for New York City Income and Excise Taxes, Section 17-03
Download Rule Graphic Download 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)
Download Rule Graphic Download Rule (6k)

Rules of the City of New York Relating to the General Corporation Tax, Promulgated August 15, 1968
Download Rule Graphic Download Rule (17k)

[back to top]

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)
Download Rule Graphic Download 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)
Download Document Graphic Download 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)
Download Rule Graphic Download Rule (12k)

Amendment to NYC Tax on Banking Corporations
Download Rule Graphic Download 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)
Download Rule Graphic Download Rule (6k)

[back to top]

1999

Amendments to Rules Related to the Real Property Transfer Tax
Download Rule Graphic Download 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)
Download Rule Graphic Download Rule (11k)

Amendment to Rules Related to the Hotel Occupancy Tax
Download Rule Graphic Download Rule (5k)

Amendment to Rules Related to Real Property Transfer Tax
Download Rule Graphic Download Rule (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)
Download Rule Graphic Download Rule (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)
Download Rule Graphic Download Rule (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)
Download Rule Graphic Download Rule (11k)

[back to top]

1998

Amended Notice of Interest Rates on NYC Income and Excise Taxes and Vault Charges
Download Rule Graphic Download Rule (5k)

Notice of Interest Rates on NYC Income and Excise Taxes and Vault Charges
Download Rule Graphic Download Rule (5k)

Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge
Download Rule Graphic Download Rule (5k)

Amendments to the NYC Tax on Banking Corporations
Download Rule Graphic Download Rule (29k)

Amendments to the NYC General Corporation Tax
Download Rule Graphic Download Rule (17k)

[back to top]

Horizontal Rule Graphic
For other Final/Adopted Rules or Proposed Rules
Orange Bullet Point GraphicRule-Making Actions & Regulatory Agenda


E-ServicesMore
Pay Online

Gray Bullet Point GraphicSearch for Parking Tickets
Gray Bullet Point GraphicCheck Your Rebate Status
Gray Bullet Point GraphicLocate Towed Vehicles
Gray Bullet Point GraphicAccess EZ Fleet Online
Gray Bullet Point GraphicACRIS - Property Records
Gray Bullet Point GraphicDigital Tax Maps (DTM)
Gray Bullet Point GraphicView Assessment Roll
Gray Bullet Point GraphicWater & Sewer History
Gray Bullet Point GraphicFile your RPIE or TCIE
Gray Bullet Point GraphicMore

Find Commercial Property Tax Benefits

Agency NewsMore

Sign up for Email Updates

Subscribe to RSS Feeds

Gray Bullet Point GraphicFinance Web Survey
Gray Bullet Point GraphicTax Calendar
Gray Bullet Point GraphicNews & Updates
Site Map
Taxpayer Rights
Privacy Statement
Email Login
 
Copyright 2009 The City of New York Contact Us | FAQs | Privacy Statement | Site Map