Rule-Making Actions and Regulatory Agenda

Finance issues rules of general application that interpret the laws that govern City tax administration. When the Department wishes to issue a new rule or amend a previously issued rule, the City Charter requires Finance to offer the proposed rule for public comment.

Business Tax Final/Adopted Rules

2011

Amendments to Filing Rules for New York City Income and Excise Taxes
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2010

Amendment to the Rules Relating to the Banking Corporation Tax (Missing Allocation Factor)
 Download Document (46k)

Amendment to the Rules Relating to the General Corporation Tax (Missing Allocation Factor)
 Download Document (48k)

Amendment to the Rules Relating to the Unincorporated Business Tax (Missing Allocation Factor)
 Download Document (47k)

Amendment to the Rules Relating to the Unincorporated Business Tax (Simplified Return)
 Download Document (41k)

2009

Amendment to the Rules Relating to the Biotechnology Credit Against Unincorporated and General Corporation Taxes
 Download Rule (54k)

2007

Amendments to the Rules Relating to the New York City General Corporation Tax
 Download Rule (14.6k)

Amendments to the Rules Relating to the New York City Unincorporated Business Tax
 Download Rule (28.2k)


Archived Business Tax Final/Adopted Rules

For other Final/Adopted Rules or Proposed Rules
Rule-Making Actions & Regulatory Agenda