Title GCT, General City

§ 65. Additions to tax and civil penalties.--(a) Failure to file tax return.--In case of failure to file a tax return under this local law on or before the prescribed date (determined with regard to any extension of time for filing), unless it is shown that such failure is due t…

§ 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 to the administrator, and further proceedings before the administrator in any case initiated by the filing of a petition, shall be governed by such rules as the administrator shall prescribe. No petition shal…

§ 70. Review of administrator's decision.--(a) General.--A decision of the administrator 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 …

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

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

§ 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, corporation or partnership or any officer or employee of any corporation, or member or employee of any partnership, who, with intent to evade any tax or any requirement of this local law or any lawful requirem…

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

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

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

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

§ 91. Effect of invalidity in part; inconsistencies with other laws.-- (a) If any clause, sentence, paragraph, subdivision, section, provision or other portion of this local law or the application thereof to any person or circumstances shall be held to be invalid, such holding s…

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

§ 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 rebates shall be made to eligible redistributors of energy or qualified eligible redistributors of energy, and discounts shall be made to a public utility service, pursuant to paragraph one or two of this subdivisi…

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

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

§ 25-dd. Definitions. When used in this article, the following terms shall have the following meanings: (a) "Eligible business" means any person subject to a tax imposed under a local law enacted pursuant to part two or three of section one, or section two, of chapter seven hund…

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

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

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

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

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

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

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

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

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

§ 25-y. Definitions. As used in this article the following terms shall have the following meanings: (a) "Eligible business" means any person subject to a tax imposed under a local law enacted pursuant to part two or three of section one, or section two, of chapter seven hundred …

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

§ 26. Official map, establishment. Every city by ordinance, local law or resolution of the legislative body which has the authority to lay out, adopt and establish streets, highways and parks may establish an official map of the city showing the streets, highways and parks there…

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

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

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

§ 28-a. City comprehensive plan. 1. Application. This section shall not apply in a city having a population of more than one million. 2. Legislative findings and intent. The legislature hereby finds and determines that: (a) Significant decisions and actions affecting the immedia…

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

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

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

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

§ 3-c. Unlawful offers or agreements by municipal officials or omnibus lines with respect to omnibus line operations. 1. No officer, employee or agent of any city or any person acting on his behalf shall, directly or indirectly, make an offer to or agree with any private owner o…

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

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

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

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

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

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

§ 35-a. Limitation of time for revocation of permit. An action or proceeding to revoke a building permit on the ground that the building erected pursuant thereto stands wholly or partly within the bed of any street or highway shown on the official map or plan of a city must be c…