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. 2011 Amendments to Filing Rules for New York City Income and Excise Taxes
Download Rule 2010 Amendment to the Rules Relating to the Banking Corporation Tax (Missing Allocation Factor)
Download Rule Amendment to the Rules Relating to the General Corporation Tax (Missing Allocation Factor)
Download Rule Amendment to the Rules Relating to the Unincorporated Business Tax (Missing Allocation Factor)
Download Rule Amendment to the Rules Relating to the Unincorporated Business Tax (Simplified Return)
Download Rule 2009
Amendment to the Rules Relating to the Biotechnology Credit Against Unincorporated and General Corporation Taxes
Download Rule 2007 Amendments to the Rules Relating to the New York City General Corporation Tax
Download Rule Amendments to the Rules Relating to the New York City Unincorporated Business Tax
Download Rule
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Business Tax Final / Adopted Rules 
