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. 2005 Amendment to the Rules Relating to the Horse Race Admissions Tax
Download Rule Amendment to the Rules Relating to the New York City Hotel Room Occupancy Tax
Download Rule 2003 Rules Relating to the Real Property Tax Surcharge on Certain Class One Properties
Download Rule Amendment to Rules Relating to the New York City Hotel Room Occupancy Tax Governing the Definition of a Hotel
Download Rule Amendment to Rules Relating to the 2003 New York City Tax Amnesty Program
Download Rule Amendment to Rules Relating to the New York City General Corporation Tax Governing the Allocation of Entire Net Income for Manufacturing Corporations
Download Rule Amendment to Rules Relating to the New York City Unincorporated Business Tax Governing the Allocation of Entire Net Income for Manufacturing Businesses
Download Rule Amendment to the Rules Relating to the New York City General Corporation Tax
Download Rule 2002 Rules Relating to Cigarette Tax
Download Rule RPTT Rules Dealing with Diplomatic Transfers
Download Rule GCT Rules Relating to the Definition of Manufacturing
Download Rule UBT Rules Relating to the Definition of Manufacturing
Download Rule Rules Relating to Banking Corporation Tax, Section 3-03 of Title 19
Download Rule Rules Relating to General Corporation Tax, Section 11-27
Download Rule 2001 General Corporation Tax Rules Relating 1994, 1996, 1997 Legislative Changes
Download Rule Unincorporated Business Tax Rules Relating to 1994, 1996, 1997 Legislative Changes
Download Rule Rules Relating to the New York City Hotel Room Occupancy Tax
Download Rule Electronic Filing and Payment Rules for New York City Income and Excise Taxes, Section 17-03
Download Rule Rules of the City of New York Relating to the General Corporation Tax, Promulgated August 15, 1968
Download Rule 2000 Amendment to NYC Tax on Banking Corporations
Download Rule 1999 Amendments to Rules Related to the Real Property Transfer Tax
Download Rule Amendment to Rules Related to the Hotel Occupancy Tax
Download Rule Amendment to Rules Related to Real Property Transfer Tax
Download Rule 1998 Amendments to the NYC Tax on Banking Corporations
Download Rule Amendments to the NYC General Corporation Tax
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Archived Business Final / Adopted Rules 
