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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\napplicable period of limitations, may credit an overpayment of tax and\ninterest on such overpayment against any liability in respect of any tax\nimposed by any of the named parts of this title or on the taxpay…
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\nor refund of an overpayment of tax under any of the named parts shall be\nfiled by the taxpayer within three years from the time the return was\nfiled or two years from the time the tax was paid, whichever of …
N.Y. General City Model 772/66 § 79 Interest on overpayment
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§ 79. Interest on overpayment. 1. General.--Notwithstanding the\nprovisions of section three-a of the general municipal law, interest\nshall be allowed and paid as follows at the rate set by the commissioner\nof finance pursuant to section eighty-seven, or, if no rate is set, at…
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\npetition to the director of finance, and further proceedings before the\ndirector of finance in any case initiated by the filing of a petition,\nshall be governed by such rules as the director of finance shall\npr…
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\ndirector of finance shall be subject to judicial review at the instance\nof any taxpayer affected thereby in the manner provided by law for the\nreview of a final decision or action of administrative agencies o…
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,\nstatement, notice, petition, or other document (including to the extent\nauthorized by the director of finance, a return or a declaration of\nestimated tax) required to be filed within a prescribed period or on or…
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\ntaxes imposed by the named parts shall be collected by the director of\nfinance, and he may establish the mode or time for the collection of any\namount due him thereunder if not otherwise specified. The director…
N.Y. General City Model 772/66 § 84 Transferees
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§ 84. Transferees. 1. General.--The liability, at law or in equity,\nof a transferee of property of a taxpayer for any tax, additions to tax,\npenalty or interest due the director of finance under this part or under\nthe named parts, shall be assessed, paid, and collected in the…
N.Y. General City Model 772/66 § 85 Jeopardy assessment
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§ 85. Jeopardy assessment. 1. Authority for making.--If the director\nof finance believes that the assessment or collection of a deficiency\nwill be jeopardized by delay, he shall, notwithstanding the provisions\nof section seventy-two immediately assess such deficiency (togethe…
N.Y. General City Model 772/66 § 86 Criminal penalties
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§ 86. Criminal penalties. 1. Attempt to evade tax.--Any corporation\nor person who, with intent to evade any tax or any requirement of this\npart or of any of the named parts, or any lawful requirement of the\ndirector of finance thereunder, shall fail to pay the tax, or to make…
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\nof finance shall administer and enforce the tax imposed by the named\nparts and he is authorized to make such rules and regulations, and to\nrequire such facts and information to be reported, as he may deem\…
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\nin accordance with proper judicial order or as otherwise provided by\nlaw, it shall be unlawful for the director of finance, the department of\nfinance of the city, any officer or employee of the department of…
N.Y. General City Model 772/66 § 89 Disposition of revenues
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§ 89. Disposition of revenues. All revenues resulting from the\nimposition of the taxes under this title shall be paid into the treasury\nof the city and shall be credited to and deposited in the general fund\nof the city, but no part of such revenues may be expended unless\napp…
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\nmoneyed corporation) subject to the provisions of this part, except a\ncorporation having a certificate of authority under section two hundred\ntwelve of the general corporation law or having authority to do busi…
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\nis inconsistent with, in conflict with, or contrary to any other\nprovision of law, such provision of this title shall prevail over such\nother provision and such other provision shall be deemed to have been\…
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,\nparagraph, subsection, section or other part of this title or the\napplication thereof to any person or circumstances, shall be held to be\ninvalid, such holding shall not affect, impair or invalidate the\nremainder o…