Archived Business 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.

2005
Adopted Rules Relating to the Horse Race Admissions Tax

Adopted Rules Relating to the New York City Hotel Room Occupancy Tax

2003
Adopted Rules Relating to the Real Property Tax Surcharge on Certain Class One Properties

Adopted Rules Relating to the New York City Hotel Room Occupancy Tax Governing the Definition of a Hotel

Adopted Rules Relating to the 2003 New York City Tax Amnesty Program

Adopted Rules Relating to the New York City General Corporation Tax Governing the Allocation of Entire Net Income for Manufacturing Corporations

Adopted Rules Relating to the New York City Unincorporated Business Tax Governing the Allocation of Entire Net Income for Manufacturing Businesses

Adopted Rules Relating to the New York City General Corporation Tax

2002
Adopted Rules Relating to Cigarette Tax

Adopted Rules Relating to RPTT Rules Dealing with Diplomatic Transfers

Adopted Rules Relating to GCT Rules Relating to the Definition of Manufacturing

Adopted Rules Relating to UBT Rules Relating to the Definition of Manufacturing

Adopted Rules Relating to Banking Corporation Tax, Section 3-03 of Title 19

Adopted Rules Relating to General Corporation Tax, Section 11-27

2001
Adopted Rules Relating to General Corporation Tax Rules Relating 1994, 1996, 1997 Legislative Changes

Adopted Rules Relating to Unincorporated Business Tax Rules Relating to 1994, 1996, 1997 Legislative Changes

Adopted Rules Relating to the New York City Hotel Room Occupancy Tax

Adopted Rules Relating to Electronic Filing and Payment Rules for New York City Income and Excise Taxes, Section 17-03

Adopted Rules Relating to the General Corporation Tax, Promulgated August 15, 1968

2000
Adopted Rules Relating to NYC Tax on Banking Corporations

1999
Adopted Rules Related to the Real Property Transfer Tax

Adopted Rules Related to the Hotel Occupancy Tax

Adopted Rules Related to Real Property Transfer Tax

1998
Adopted Rules Relating to the NYC Tax on Banking Corporations

Adopted Rules Relating to to the NYC General Corporation Tax