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0 chapters · 117 sections in this title.
N.Y. General City Model 772/66 § 77 Overpayment
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§ 77. Overpayment. 1. General.--The director of finance, within the applicable period of limitations, may credit an overpayment of tax and interest on such overpayment against any liability in respect of any tax imposed by any of the named parts of this title or on the taxpayer …
N.Y. General City Model 772/66 § 78 Limitations on credit or refund
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§ 78. Limitations on credit or refund. 1. General.--Claim for credit or refund of an overpayment of tax under any of the named parts shall be filed by the taxpayer within three years from the time the return was filed or two years from the time the tax was paid, whichever of suc…
N.Y. General City Model 772/66 § 79 Interest on overpayment
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§ 79. Interest on overpayment. 1. General.--Notwithstanding the provisions of section three-a of the general municipal law, interest shall be allowed and paid as follows at the rate set by the commissioner of finance pursuant to section eighty-seven, or, if no rate is set, at th…
N.Y. General City Model 772/66 § 8 Payments on account of estimated tax
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§ 8. Payments on account of estimated tax. 1. Every taxpayer subject\nto the tax imposed by section three of this part shall pay with the\nreport required to be filed for the preceding privilege period, if any,\nor with an application for extension of the time for filing such re…
N.Y. General City Model 772/66 § 80 Petition to director of finance
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§ 80. Petition to director of finance. 1. General. The form of a petition to the director of finance, and further proceedings before the director of finance in any case initiated by the filing of a petition, shall be governed by such rules as the director of finance shall prescr…
N.Y. General City Model 772/66 § 81 Review of director's decision
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§ 81. Review of director's decision. 1. General.--A decision of the director of finance shall be subject to judicial review at the instance of any taxpayer affected thereby in the manner provided by law for the review of a final decision or action of administrative agencies of t…
N.Y. General City Model 772/66 § 82 Mailing rules; holidays
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§ 82. Mailing rules; holidays. 1. Timely mailing.--If any claim, statement, notice, petition, or other document (including to the extent authorized by the director of finance, a return or a declaration of estimated tax) required to be filed within a prescribed period or on or be…
N.Y. General City Model 772/66 § 83 Collection, levy and liens
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§ 83. Collection, levy and liens.--1. Collection procedures.--The taxes imposed by the named parts shall be collected by the director of finance, and he may establish the mode or time for the collection of any amount due him thereunder if not otherwise specified. The director of…
N.Y. General City Model 772/66 § 84 Transferees
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§ 84. Transferees. 1. General.--The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, additions to tax, penalty or interest due the director of finance under this part or under the named parts, shall be assessed, paid, and collected in the sa…
N.Y. General City Model 772/66 § 85 Jeopardy assessment
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§ 85. Jeopardy assessment. 1. Authority for making.--If the director of finance believes that the assessment or collection of a deficiency will be jeopardized by delay, he shall, notwithstanding the provisions of section seventy-two immediately assess such deficiency (together w…
N.Y. General City Model 772/66 § 86 Criminal penalties
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§ 86. Criminal penalties. 1. Attempt to evade tax.--Any corporation or person who, with intent to evade any tax or any requirement of this part or of any of the named parts, or any lawful requirement of the director of finance thereunder, shall fail to pay the tax, or to make, r…
N.Y. General City Model 772/66 § 87 General powers of director of finance
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§ 87. General powers of director of finance. 1. General.--The director of finance shall administer and enforce the tax imposed by the named parts and he is authorized to make such rules and regulations, and to require such facts and information to be reported, as he may deem nec…
N.Y. General City Model 772/66 § 88 Secrecy required of official; penalty for violation
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§ 88. Secrecy required of official; penalty for violation. 1. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the director of finance, the department of finance of the city, any officer or employee of the department of fi…
N.Y. General City Model 772/66 § 89 Disposition of revenues
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§ 89. Disposition of revenues. All revenues resulting from the imposition of the taxes under this title shall be paid into the treasury of the city and shall be credited to and deposited in the general fund of the city, but no part of such revenues may be expended unless appropr…
N.Y. General City Model 772/66 § 9 Collection of taxes
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§ 9. Collection of taxes. Every foreign corporation (other than a moneyed corporation) subject to the provisions of this part, except a corporation having a certificate of authority under section two hundred twelve of the general corporation law or having authority to do busines…
N.Y. General City Model 772/66 § 90 Inconsistencies with other laws
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§ 90. Inconsistencies with other laws. If any provision of this title is inconsistent with, in conflict with, or contrary to any other provision of law, such provision of this title shall prevail over such other provision and such other provision shall be deemed to have been ame…
N.Y. General City Model 772/66 § 91 Effect of invalidity in part
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§ 91. Effect of invalidity in part. If any clause, sentence, paragraph, subsection, section or other part of this title or the application thereof to any person or circumstances, shall be held to be invalid, such holding shall not affect, impair or invalidate the remainder of th…