Business Tax Final / Adopted Rules

Documents on this page are provided in pdf format.

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.

2020

• Adopted Rule Amendments for the Banking Commission in relation to deposits of City funds at Banking Development District ("BDD") branches.

2019

• Adopted rule relating to representations of taxpayers before the Commissioner of Finance.

2017

• Adopted rule repeals charges to the Annual Vault Charge and Coin Operated Amusement Devices
• Adopted rules regarding the adjudication of Summonses (also known as Notices of Violation (“NOVs”)) that DOF will issue for certain tobacco violations and synthetic marijuana violations

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

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Archived Business Tax Final/Adopted Rules

Rule-Making Actions