Title GCT, General City

§ 65. Additions to tax and civil penalties.--(a) Failure to file tax\nreturn.--In case of failure to file a tax return under this local law on\nor before the prescribed date (determined with regard to any extension\nof time for filing), unless it is shown that such failure is du…

§ 66. Overpayment.--(a) General.--The administrator, within the\napplicable period of limitations, may credit an overpayment of income\ntax and interest on such overpayment against any liability in respect of\nany tax imposed by this local law or by any local law of the city whi…

§ 67. Limitations on credit or refund.--(a) General.--Claim for credit\nor refund of an overpayment of income tax shall be filed by the taxpayer\nwithin three years from the time the return was filed or two years from\nthe time the tax was paid, whichever of such periods expire …

§ 68. Interest on overpayment.--(a) General.--Notwithstanding the\nprovisions of section three-a of the state general municipal law,\ninterest shall be allowed and paid as follows at the rate of six per\ncent per annum upon any overpayment in respect of the tax imposed by\nthis …

§ 69. Petition to administrator.--(a) General.--The form of a petition\nto the administrator, and further proceedings before the administrator\nin any case initiated by the filing of a petition, shall be governed by\nsuch rules as the administrator shall prescribe. No petition s…

§ 70. Review of administrator's decision.--(a) General.--A decision of\nthe administrator shall be subject to judicial review at the instance of\nany taxpayer affected thereby in the manner provided by law for the\nreview of a final decision or action of administrative agencies …

§ 71. Mailing rules; holidays.--(a) Timely mailing.--If any claim,\nstatement, notice, petition, or other document (including to the extent\nauthorized by the administrator, a return or a declaration of estimated\ntax) required to be filed within a prescribed period or on or bef…

§ 72. Collection, levy and liens.--(a) Collection procedures.--The\ntaxes imposed by this local law shall be collected by the administrator,\nand he may establish the mode or time for the collection of any amount\ndue him under this local law if not otherwise specified. The\nadm…

§ 73. Transferees.--(a) 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 to the city under this local law, shall be\nassessed, paid, and collected in the same manner and subject to th…

§ 74. Jeopardy assessment.--(a) Authority for making.--If the\nadministrator believes that the assessment or collection of a deficiency\nwill be jeopardized by delay, he shall, notwithstanding the provisions\nof sections sixty-one and seventy-six, immediately assess such\ndefici…

§ 75. Criminal penalties.--(a) Attempt to evade tax.--Any individual,\ncorporation or partnership or any officer or employee of any\ncorporation, or member or employee of any partnership, who, with intent\nto evade any tax or any requirement of this local law or any lawful\nrequ…

§ 76. Armed forces relief provisions.--(a) Time to be disregarded.--\nIn the case of an individual serving in the armed forces of the United\nStates or serving in support of such armed forces, in an area designated\nby the president of the United States by executive order as a "…

§ 77. General powers of administrator.-- (a) General.--The\nadministrator shall administer and enforce the tax imposed by this local\nlaw and he is authorized to make such rules and regulations, and to\nrequire such facts and information to be reported, as he may deem\nnecessary…

§ 78. Secrecy requirement and penalties for violation.-- Except in\naccordance with proper judicial order or as otherwise provided by law,\nit shall be unlawful for the administrator or any other officer or\nemployee of the department, bureau or other agency of the city\nadminis…

§ 90. Deposit and disposition of revenues by administrator.--All\ntaxes, penalties and interest imposed under this local law which are\npaid to or collected by the administrator shall be deposited by the\nadministrator in the general fund of the city imposing such tax.\n

§ 91. Effect of invalidity in part; inconsistencies with other laws.--\n(a) If any clause, sentence, paragraph, subdivision, section, provision\nor other portion of this local law or the application thereof to any\nperson or circumstances shall be held to be invalid, such holdin…

§ 25-aa. Definitions. As used in this article the following terms\nshall have the following meanings:\n (a) "Eligible building". A building or structure which is located in\nan eligible revitalization area and:\n (1) is eligible to obtain benefits under title two-D or two-F of\n…

§ 25-b. Credits against tax.-- (a) Specific credit for individuals.--\nFor taxable years beginning on or after July first, nineteen hundred\nsixty-seven, a local law imposing a tax on the personal income of\nresidents as authorized by this article may provide for the allowance o…

§ 25-bb. Special rebates. (a) Amount of special rebates. Special\nrebates shall be made to eligible redistributors of energy or qualified\neligible redistributors of energy, and discounts shall be made to a\npublic utility service, pursuant to paragraph one or two of this\nsubdi…

§ 25-c. Administrative provisions.-- Any local law adopted pursuant to\nthis article may also contain, in addition to the provisions set forth\nin section twenty-five-a of this chapter, and to the extent consistent\nwith this article, other provisions necessary and appropriate f…

§ 25-cc. Construction. Nothing contained in this article shall be\nconstrued as reducing the amount of a receipt for sales tax purposes\nunder any of the sales taxes imposed or authorized by article\ntwenty-eight or twenty-nine of the tax law; or as reducing the gross\nreceipts,…

§ 25-dd. Definitions. When used in this article, the following terms\nshall have the following meanings:\n (a) "Eligible business" means any person subject to a tax imposed\nunder a local law enacted pursuant to part two or three of section one,\nor section two, of chapter seven…

§ 25-ee. Authorization to provide relocation and employment assistance\ncredits in Lower Manhattan. (a) Any city having a population of one\nmillion or more is hereby authorized and empowered to adopt and amend a\nlocal law allowing an eligible business that relocates as defined…

§ 25-ff. Definitions. When used in this article, the following terms\nshall have the following meanings:\n (a) "Aggregate employment shares" means the sum of all employment\nshares maintained by an eligible business in a taxable year.\n (b) "Eligible aggregate employment shares"…

§ 25-gg. Relocation assistance credit per employee. (a) Any city\nhaving a population of one million or more is hereby authorized and\nempowered to adopt and amend a local law allowing an eligible business\nthat relocates to receive a credit against a tax imposed under a local\n…

§ 25-s. Definitions. As used in this article the following terms shall\nhave the following meanings:\n (a) "Eligible energy user". Any non-residential user of energy\nservices, except a government agency, public benefit corporation, or\ninstrumentality thereof, hotel, or retail …

§ 25-t. Authorization to require special rebates and discounts. (a)\nAny city having a population of one million or more is hereby authorized\nand empowered to adopt and amend local laws:\n (1) Requiring utilities that provide energy services within such city\nto make special re…

§ 25-u. Construction. Nothing contained in this article shall be\nconstrued as reducing the amount of a receipt for sales tax purposes\nunder any of the sales taxes imposed or authorized by article\ntwenty-eight or twenty-nine of the tax law; or as reducing the gross\nreceipts, …

§ 25-v. Definitions. As used in this article the following terms shall\nhave the following meanings:\n (a) "Vendor of energy services". Any person, corporation or other\nentity which is not a utility, except a public utility service operated\nby a city having a population of one…

§ 25-w. Authorization to require and permit rebates for sales tax\npaid. (a) Any city having a population of one million or more is hereby\nauthorized and empowered to adopt and amend local laws:\n (1) Requiring utilities selling or otherwise delivering electricity,\nincluding e…

§ 25-x. Construction. Nothing contained in this article shall be\nconstrued as reducing the amount of a receipt for sales tax purposes\nunder any of the sales taxes imposed or authorized by article\ntwenty-eight or twenty-nine of the tax law; or as reducing the gross\nreceipts, …

§ 25-y. Definitions. As used in this article the following terms shall\nhave the following meanings:\n (a) "Eligible business" means any person subject to a tax imposed\nunder a local law enacted pursuant to part two or three of section one,\nor section two, of chapter seven hun…

§ 25-z. Authorization to provide relocation and employment assistance\ncredits. (a) Any city having a population of one million or more is\nhereby authorized and empowered to adopt and amend a local law allowing\nan eligible business that relocates as defined in subdivision (j) …

§ 26. Official map, establishment. Every city by ordinance, local law\nor resolution of the legislative body which has the authority to lay\nout, adopt and establish streets, highways and parks may establish an\nofficial map of the city showing the streets, highways and parks\nt…

§ 27. Planning board, creation and appointment. 1. Authorization. The\nlegislative body of each city, except a city having a population of more\nthan one million, is hereby authorized by local law or ordinance to\ncreate a planning board consisting of five or seven members. Memb…

§ 27-a. Site plan review. 1. Definition of site plan. As used in this\nsection the term "site plan" shall mean a rendering, drawing, or sketch\nprepared to specifications and containing necessary elements, as set\nforth in the applicable ordinance or local law, which shows the\n…

§ 27-b. Approval of special use permits. 1. Definition of special use\npermit. As used in this section the term "special use permit" shall mean\nan authorization of a particular land use which is permitted in a zoning\nordinance or local law, subject to requirements imposed by s…

§ 28-a. City comprehensive plan. 1. Application. This section shall\nnot apply in a city having a population of more than one million.\n 2. Legislative findings and intent. The legislature hereby finds and\ndetermines that:\n (a) Significant decisions and actions affecting the i…

§ 29. Official map, changes. Such legislative body is authorized and\nempowered, whenever and as often as it may deem it for the public\ninterest, to change or add to the official map of the city so as to lay\nout new streets, highways or parks, or to widen or close existing\nst…

§ 3. Members of common council; appointments to other city offices. No\nmember of the common council of any city shall, during the period for\nwhich they were elected, be capable of holding under the appointment or\nelection of the common council any office the emoluments of whi…

§ 3-a. Liability of city officials. No official of any city of this\nstate who shall deposit any moneys coming into his hands by virtue of\nhis office in any bank, savings bank, national banking association,\ntrust company, or with any private banker, in accordance with the\npro…

§ 3-b. Deposit of city funds. Funds of a city shall be deposited and\nsecured in the manner provided by section ten of the general municipal\nlaw.\n

§ 3-c. Unlawful offers or agreements by municipal officials or omnibus\nlines with respect to omnibus line operations. 1. No officer, employee\nor agent of any city or any person acting on his behalf shall, directly\nor indirectly, make an offer to or agree with any private owne…

§ 3-d. Receipts and disbursements of payrolls. By resolution duly\nadopted, the common council or other legislative body of the city, may\ndetermine to enter into a contract to provide for the deposit of the\nperiodic payroll of the city in a bank or trust company for disbursal …

§ 31. Planning board, general reports. The planning board shall have\nfull power and authority to make such investigations, maps and reports\nand recommendations in connection therewith relating to the planning and\ndevelopment of the city as to it seems desirable providing the …

§ 32. Subdivision review; approval of plats; development of filed\nplats. 1. Purpose. For the purpose of providing for the future growth\nand development of the city and affording adequate facilities for the\nhousing, transportation, distribution, comfort, convenience, safety,\n…

§ 33. Subdivision review; approval of plats; additional requisites. 1.\nPurpose. Before the approval by the planning board of a plat showing\nlots, blocks or sites, with or without streets or highways, or the\napproval of a plat already filed in the office of the clerk of the\nc…

§ 34. Subdivision review; record of plats. 1. Filing of plat with\ncounty clerk or register. (a) No plat of a subdivision of land showing\nlots, blocks or sites shall be filed or recorded in the office of the\ncounty clerk or register until it has been approved by a planning boa…

§ 35. Permits for building in bed of mapped streets. For the purpose\nof preserving the integrity of such official map or plan no permit shall\nhereafter be issued for any building in the bed of any street or highway\nshown or laid out on such map or plan, provided, however, tha…

§ 35-a. Limitation of time for revocation of permit. An action or\nproceeding to revoke a building permit on the ground that the building\nerected pursuant thereto stands wholly or partly within the bed of any\nstreet or highway shown on the official map or plan of a city must b…