Archived Business Tax Final/Adopted Rules
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.
2005
2003
2002
2001
2000
1999
1998
2005
Amendment to the Rules Relating to the Horse Race Admissions Tax
Download Rule (20k)
Amendment to the Rules Relating to the New York City Hotel Room Occupancy Tax
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2003
Rules Relating to the Real Property Tax Surcharge on Certain Class One Properties
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Amendment to Rules Relating to the New York City Hotel Room Occupancy Tax Governing the Definition of a Hotel
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Amendment to Rules Relating to the 2003 New York City Tax Amnesty Program
Download Rule (54k)
Amendment to Rules Relating to the New York City General Corporation Tax Governing the Allocation of Entire Net Income for Manufacturing Corporations
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Amendment to Rules Relating to the New York City Unincorporated Business Tax Governing the Allocation of Entire Net Income for Manufacturing Businesses
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Amendment to the Rules Relating to the New York City General Corporation Tax
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2002
Rules Relating to Cigarette Tax
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RPTT Rules Dealing with Diplomatic Transfers
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GCT Rules Relating to the Definition of Manufacturing
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UBT Rules Relating to the Definition of Manufacturing
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Rules Relating to Banking Corporation Tax, Section 3-03 of Title 19
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Rules Relating to General Corporation Tax, Section 11-27
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2001
General Corporation Tax Rules Relating 1994, 1996, 1997 Legislative Changes
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Unincorporated Business Tax Rules Relating to 1994, 1996, 1997 Legislative Changes
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Rules Relating to the New York City Hotel Room Occupancy Tax
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Electronic Filing and Payment Rules for New York City Income and Excise Taxes, Section 17-03
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Rules of the City of New York Relating to the General Corporation Tax, Promulgated August 15, 1968
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2000
Amendment to NYC Tax on Banking Corporations
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1999
Amendments to Rules Related to the Real Property Transfer Tax
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Amendment to Rules Related to the Hotel Occupancy Tax
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Amendment to Rules Related to Real Property Transfer Tax
Download Rule (57k)
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1998
Amendments to the NYC Tax on Banking Corporations
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Amendments to the NYC General Corporation Tax
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For other Final/Adopted Rules or Proposed Rules
Rule-Making Actions & Regulatory Agenda