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

General Corporation Tax

RCNY tit. 19, ch. 11
in effect
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/0-0-0-36570Fetched: 10/24/2026

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