For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Aggregation.

NYC Admin. Code § 11-4008
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
§ 11-4008 Aggregation. For purposes of this chapter, the payments due and not paid under any designated chapter of this title pursuant to a common scheme or plan or due and not paid, within one year, may be charged in a single count, and the amount of underpaid tax liability incurred, within one year, may be aggregated in a single count.
Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCadmin/0-0-0-15851Fetched: 10/24/2026

Starting a business in New York? New York LLC guide: costs and requirements

11-4008 | Corpus