Department of Finance
RCNY tit. 19
in effectContents
chapter1. Amnesty Programchapter2. Annual Vault Charge [Repealed]chapter3. Banking Corporationschapter4. Cigarette Taxchapter5. Coin-Operated Amusement Devices Tax [Repealed]chapter6. Commercial Motor Vehicleschapter7. Commercial Rent Taxchapter8. Court and Trust Fundschapter9. Feeschapter10. Financial Corporationschapter11. General Corporation Taxchapter12. Hotel Room Occupancy Taxchapter13. Foreclosure of Tax Liens by Action In Remchapter14. Rules Relating to the Industrial and Commercial Incentive Programchapter15. Treatment of an International Banking Facility for Purposes of the Financial Corporation Taxchapter16. Letter Rulingschapter17. Filing Rules for New York City Income and Excise Taxeschapter18. Municipal Employees' Charitable Contributionschapter19. Parking Tax Exemptionchapter20. Peddler License Renewals (Tax Standards) [Repealed]chapter21. Publication of Decisionschapter22. Real Estate Tax Abatement on Rent-Controlled Property Occupied by Eligible Senior Citizenschapter23. Real Property Transfer Taxchapter24. Refunds of Real Property Taxeschapter25. Retail Licensees of the State Liquor Authoritychapter26. Creation and Retention of Books and Recordschapter27. Practice and Procedurechapter28. Unincorporated Business Taxchapter29. Interest Rates on New York City Income and Excise Taxeschapter30. Relocation and Employment Assistance Programchapter31. Adjudicationschapter32. Claims Against Fire Insurance Proceedschapter33. Filing of Income and Expense Statementschapter34. Offers-in-Compromisechapter35. Refunds of Erroneous or Excess Payments of Taxes, Assessments, Water Charges and Sewer Rentschapter36. Rules Relating to the Industrial and Commercial Abatement Programchapter37. Change of Tentative Assessments Pursuant to Section 1512 of the Charterchapter38. Conciliation Bureauchapter39. Parking Violationschapter40. Rules Relating to the Sale of Tax Lienschapter42. Office of the City Sheriffchapter43. Rules Relating to the Office of the City Registerchapter44. Payment of Real Property Taxes by Electronic Funds Transferchapter45. Rules Relating to Qualifications as a Responsible Bidderchapter46. The Real Property Tax Surcharge on Certain Class One Propertieschapter47. Horse Race Admissions Taxchapter48. Rules Relating to the Biotechnology Credit Against Unincorporated Business Tax and General Corporation Taxchapter49. Rules Relating to Challenges to the Validity of Real Property Taxeschapter50. Rules Relating to the Partial Tax Abatement for Residential Real Property Held in the Cooperative or Condominium Form of Ownershipchapter51. Rules Relating to the Rebate for Owners of Certain Real Property Seriously Damaged by Hurricane Sandychapter52. Rules Relating to Senior Citizen Rent Increase Exemption and Disability Rent Increase Exemption Programchapter53. Power of the Commissioner of Finance to Correct Errors Concerning Assessment or Tax on Real Propertychapter54. Mergers and Apportionments of Real Property Tax Lotschapter55. Adjudication of Certain Notices of Violation and Sealing of Premiseschapter56. Real Property Tax Abatement for Major Capital Improvements for Certain Class Two Propertieschapter57. Ground Floor and Second Floor Commercial Premises Registrychapter58. Sustainable Energy Loan Programchapter59. [Child Care Services Business Tax Credit]chapter60. Childcare Center Tax Abatementchapter61. Relocation Assistance Credit per Employeechapter62. Surcharge on Property that Does Not Serve as a Primary Residence
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/NYCrules/0-0-0-34210Fetched: 10/24/2026