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Forms & Publications

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.

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Orange Bullet Point Graphic2003
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2005

Amendment to the Rules Relating to the Horse Race Admissions Tax
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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
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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
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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
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