Business Tax Final / Adopted Rules

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.

2013
Adopted Amendments to Rules Relating to Credit and Debit Card Fees

Adopted Rules Relating to Credit and Debit Card Fees 

2011
Adopted Rules Relating to Filing New York City Income and Excise Taxes

2010
Adopted Rules Relating to the Banking Corporation Tax (Missing Allocation Factor)

Adopted Rules Relating to the General Corporation Tax (Missing Allocation Factor)

Adopted Rules Relating to the Unincorporated Business Tax (Missing Allocation Factor)

Adopted Rules Relating to the Unincorporated Business Tax (Simplified Return)

2009
Adopted Rules Relating to the Biotechnology Credit Against Unincorporated and General Corporation Taxes

2007
Adopted Rules Relating to the New York City General Corporation Tax

Adopted Rules Relating to the New York City Unincorporated Business Tax