Auctions
The Sheriff seizes and auctions vehicles, real property, and personal property to satisfy judgment debt.

The Audit Process
Finance selects tax returns to audit, requests information from the taxpayer, and presents the taxpayer with a determination at the end of the audit. If an audit results in assessment of additional tax due or if a refund is reduced, the taxpayer has several avenues by which the assessment may be challenged.

Bail Refunds
Cash bail is collected at NYC Department of Corrections facilities and the courts. The surety - the person who paid the bail - is given a receipt as proof that this money was paid. The bail money is held by Finance until the court issues a refund order.

The Banking Commission
The New York City Banking Commission was created by the City Charter for the purposes of (1) determining the eligibility of banks applying for designation as City depository banks; (2) recommending to the City Council the interest rate to be charged for delinquent property tax payments (and the discount rate for early payment); and (3) administering the City's Banking Development District Program.

Civil Law Enforcement
Activities in this area include the service of warrants and process; execution of court orders and seizure of assets; arrests; evictions; and the Deadbeat Parents Program.

The Collections Process
After many notices and a legally specified period of time, business taxpayers who have not paid their taxes and respondents who have not paid parking tickets or Environmental Control Board violations are contacted by Finance's Collections Division.

Court and Trust
Court and Trust administers funds that are held in trust when money is given to the court and held in escrow until a case is resolved. The money accrues interest while held and can only be withdrawn upon an order from the court.

Personal Income Tax
A graduated tax, imposed on the taxable income of every resident of New York City. City residents file a New York City Income Tax form and submit their tax payment, if any, with their New York State income tax forms and payments.

Report Tax Evasion and Fraud
Finance's Tax Enforcement Division investigates taxpayers for possible criminal violations of the City's sales tax, business tax, cigarette tax, and personal income tax laws.

Vendor Services
Finance pays the City's vendors, contractors, and other entities that provide goods and services to City agencies. Finance also monitors these individuals and companies for tax compliance.
Enroll in City payments with EFT (Direct Deposit)

Wholesale Cigarettes
Finance licenses New York City wholesale cigarette vendors and maintains the list of all the current wholesale cigarette vendors in the five boroughs.

Additional Information
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