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§ 22-603 — Construction

New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) · NYC Admin. Code § 22-603

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§ 22-603 Construction.

Nothing contained in this title shall be construed as reducing the amount of a receipt for sales tax purposes under any of the sales taxes imposed or authorized by article twenty-eight or twenty-nine of the tax law, or as reducing the gross income of the gross operating income subject to tax pursuant to chapter eleven of title eleven of this code. The burden of establishing eligibility to receive the benefits of this chapter shall rest with the party claiming such benefits.