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§ 15-12 — Effective Date

New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) · 19 RCNY § 15-12

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§ 15-12 Effective Date.

This regulation shall take effect immediately, and shall apply to all taxable years which end on or after March 25, 1982; provided, however, that where a taxable year begins prior to March 25, 1982 and ends on or after that date, this regulation shall only apply to the portion of the taxable year beginning on March 25, 1982.