Section 11-101
§ 11-101 Power of department of finance to adopt a seal. The
department of finance is authorized to adopt a seal.
Section 11-102
§ 11-102 Finance department; records; copies when in evidence. A copy
of any paper, record, book, document or map, filed in the department of
finance, or the minutes, records or proceedings, or any portion thereof,
of any board or commission of which the commissioner of finance, is or
may become a member, when certified by the commissioner of finance, or a
deputy commissioner of finance, to be a correct copy of the original,
shall be admissible in evidence in any trial, investigation, hearing or
proceeding in any court, or before any commissioner, board or tribunal,
with the same force and effect as the original. Whenever a subpoena is
served upon the commissioner of finance, or any member of a board or
commission of which the commissioner of finance is a member, or upon any
officer or employee of the department of finance, or upon any officer or
employee of such boards or commissions, requiring the production upon
any trial or hearing of an original paper, document, book, map, record,
minutes or proceedings, the commissioner of finance, in his or her
discretion, may furnish a copy certified as herein provided, unless the
subpoena be accompanied by an order of the court or other tribunal
before which trial or hearing is had requiring the production of such
original.
Section 11-102.1
§ 11-102.1 Authorization to require identifying numbers. a. The
commissioner of finance in the proper discharge of his duties in the
administration and collection of taxes, assessments, arrears or other
charges payable to the city may require any person to furnish such
identifying number as the commissioner may prescribe for securing proper
identification of such person, including but not limited to a social
security account number or federal employer identification number.
b. Any person who fails to supply such identifying number within
thirty days after written demand therefor shall be liable for a civil
penalty of not more than one thousand dollars. Upon application in
writing and for good cause shown, the commissioner of finance may extend
the time for compliance with such written demand.
c. The civil penalty prescribed by this section shall be recovered by
the corporation counsel in an action or proceeding in any court of
competent jurisdiction. In addition, the corporation counsel may
institute any other action or proceeding in any court of competent
jurisdiction that may be appropriate or necessary for the enforcement of
the provisions of this section.
Section 11-103
§ 11-103 Bond of commissioner and deputy commissioners of finance. The
commissioner and any deputy commissioner of finance, within ten days
after receiving notice of his or her appointment and before the
commissioner enters upon his or her office, shall give a bond to the
city and to the people of the state of New York in the sum of three
hundred thousand dollars, with not less than four sufficient sureties to
be approved by the comptroller, conditioned that he or she will
faithfully discharge the duties of the commissioner's office and all
trusts imposed on him or her by law in virtue of the commissioner's
office, including all duties in connection with the tax on mortgages as
prescribed by article eleven of the tax law. Such bond shall be deemed
to extend to the faithful execution of the duties of the office until a
new appointment shall be made and confirmed, and the person so appointed
enters upon the performance of the commissioner's duties. In case of any
official misconduct or default on the part of such commissioner or any
deputy commissioner of finance, or their subordinates, an action upon
such bond may be begun and prosecuted to judgment by the city, which,
after first paying therefrom the expenses of the litigation, shall cause
the proceeds of such judgment to be distributed as shall be lawful and
equitable among the persons and objects injured or defrauded by such
official misconduct or default of the commissioner or any deputy
commissioner of finance or any of their subordinates.
Section 11-104
§ 11-104 Commissioner of finance to keep accounts. a. The commissioner
of finance shall keep books showing the receipts of moneys from all
sources, and designating the sources of same, and also showing the
amounts paid from time to time on account of the several appropriations,
the forms of which shall be prescribed by the comptroller.
b. The city collector or the deputy collector in each borough office
of the city collector, in receiving monies payable to the city, from
whatever source derived, shall not issue a receipt to the payor for a
payment made by personal, business or corporate check unless
specifically requested.
Section 11-105
§ 11-105 Agreements with financing agencies or card issuers; payment
of fines, civil penalties, taxes, fees, rates, rent, charges or other
amounts by credit card. 1. As used in this section, the following terms
shall have the following meanings:
a. "Card issuer" shall mean an issuer of a credit card, charge card or
other value transfer device.
b. "Credit card" means any credit card, credit plate, charge card,
charge plate, courtesy card, debit card or other identification card or
device issued by a person to another person which may be used to obtain
a cash advance or a loan or credit, or to purchase or lease property or
services on the credit of the person issuing the credit card or a person
who has agreed with the issuer to pay obligations arising from the use
of a credit card issued another person.
c. "Financing agency" means a person engaged, in whole or in part, in
the business of purchasing retail installment contracts, obligations or
credit agreements or indebtedness of buyers under credit agreements from
one or more retail sellers or entering into credit agreements with
retail buyers but shall not include a retail seller. The term includes
but is not limited to a bank, trust company, private banker, industrial
bank or investment company, if so engaged, but shall not include a
retail seller.
d. "Person" means an individual, partnership, corporation or any other
legal or commercial entity.
2. The city may enter into agreements with one or more financing
agencies or card issuers to provide for the acceptance by the city of
credit cards as an alternate means of payment of fines, civil penalties,
taxes, fees, rent, rates, charges or other amounts owed by a person to
the city. Any such agreement shall govern the terms and conditions upon
which a credit card proffered as a means of payment of a fine, civil
penalty, tax, fee, rent, rate, charge or other amount shall be accepted
or declined and the manner in and conditions upon which the financing
agency or card issuer shall pay to the city the amount of fines, civil
penalties, taxes, fees, rent, rates, charges or other amounts paid by
means of credit cards pursuant to such agreement. Any such agreement may
provide for the payment by the city to such financing agency or card
issuer of fees for the services rendered by such financing agency or
card issuer pursuant to such agreement, which fees may consist of a
discount deducted from or payable in respect of the amount of each such
fine, civil penalty, tax, fee, rent, rate, charge or other amount or
otherwise as the agreement may provide.
3. Notwithstanding any other provision of law to the contrary, any
agency or department of the city which, pursuant to an agreement entered
into under this section, accepts credit cards as a means of payment of
fines, civil penalties, taxes, fees, rent, rates, charges or other
amounts owed by a person to the city shall be authorized to charge and
collect from any person offering a credit card as a means of payment of
a fine a reasonable and uniform fee as a condition of accepting such
credit card in payment of a fine, civil penalty, tax, fee, rent, rate,
charge or other amount. Such fee shall not exceed the cost incurred by
the agency or department in connection with such credit card
transaction, which cost shall include any fee payable by the city to the
financing agency.
Section 11-106
§ 11-106 Weekly reports by commissioner of finance to mayor and
comptroller. The commissioner of finance shall once in each week report
in writing to the mayor and to the comptroller all moneys received by
the commissioner, the amount of all warrants paid by him or her since
the commissioner's last report, and the amount remaining to the credit
of the city.
Section 11-107
§ 11-107 Report to comptroller. The commissioner of finance, when
required by the comptroller, shall furnish to him or her such
information as the comptroller may demand in relation to the finances of
the city, within such reasonable time as the commissioner may direct.
Section 11-108
§ 11-108 Rules in signing warrants. No warrant shall be signed by the
comptroller or countersigned by the commissioner of finance, except upon
vouchers for the expenditures of the amount named therein, duly prepared
and audited according to the methods prescribed by the comptroller, and
filed with the comptroller, except in the case of judgments, in which
case a transcript thereof shall be filed.
Section 11-109
§ 11-109 Commissioner of finance to exhibit bank book. The
commissioner of finance shall exhibit his or her bank book to the
comptroller on the first Tuesday of every month and oftener when
required.
Section 11-110
§ 11-110 When commissioner of finance to close accounts. The accounts
of the commissioner of finance shall be annually closed on the last day
of June.
Section 11-111
§ 11-111 Withdrawal of moneys by heads of agencies. Notwithstanding
any provision of the charter, any city treasury or sinking fund moneys
which have been duly withdrawn from any bank or trust company upon
proper warrant and check to the order of the head or heads of any agency
or agencies may be redeposited by such head or heads of such agency or
agencies in a properly designated deposit bank and thereafter such
redeposited moneys may be withdrawn upon check signed by him or her or
them without additional warrant.
Section 11-112
§ 11-112 Authorization of subordinates to sign checks and warrants.
Notwithstanding any provision of the charter, the comptroller or
commissioner of finance may designate and authorize any deputies,
assistant deputies, or employees to sign, each in his or her own name
and in place of and for the comptroller or commissioner of finance,
respectively, any or all checks or warrants, including those issued
against sinking fund and trust fund bank accounts. A warrant or check so
signed shall be of the same force and effect as if signed by the
comptroller or commissioner of finance, respectively. The designation or
designations of deputies shall be made in writing in the manner set
forth in section ninety-four of the charter. The designation or
designations of assistant deputies or employees shall be in writing,
signed in duplicate by the comptroller or the commissioner of finance,
respectively, and shall be duly filed and remain of record in the office
of the comptroller and the department of finance. The period for which
each such designation of deputies, assistant deputies and employees
shall continue in force shall be specified therein and may be terminated
by the comptroller or commissioner of finance, respectively, at any time
by filing in the same office or offices in which the designation has
been filed a written notice of such termination signed by the
comptroller or commissioner of finance, respectively.
Section 11-113
§ 11-113 Acceptance of facsimile signatures by banks or trust
companies. Notwithstanding any provision of the charter, checks drawn
upon any bank or trust company for payment of payrolls or disbursements
for relief, required to be signed by the head of an agency or his or her
authorized designee, may be signed by the facsimile signature or
signatures of the person or persons authorized to sign such checks, if
the head of such agency so authorizes by an instrument in writing signed
by the head of such agency and filed with the comptroller; and, in such
event, any bank or trust company shall, acting in good faith and without
notice of any defect or invalidity, be authorized to pay and be
protected in paying any checks bearing or purporting to bear the
facsimile signature or signatures of the person or persons duly
authorized to sign such checks, regardless of the person by whom or the
means by which the actual or purported facsimile signature or signatures
thereon may have been affixed thereto, if such facsimile signature or
signatures closely resemble the facsimile specimens from time to time
filed with such banks or trust companies by the head of the agency in
question; provided, however, that nothing herein contained shall release
such bank or trust company from any liability arising from any cause or
fact other than the fact that such facsimile signature is not a genuine
facsimile signature affixed with appropriate authority.
Section 11-114
§ 11-114 City collector; where to keep offices. The main office of the
bureau of city collections shall be maintained in one borough and a
branch office in each other borough.
Section 11-115
§ 11-115 City collector; appointment; bond. The commissioner of
finance shall appoint the city collector. The city collector, before
entering upon the duties of his or her office, shall enter into a bond
to the city of New York to be approved by the commissioner of finance
and comptroller in the penal sum of twenty-five thousand dollars, which
bond shall be conditioned for the faithful performance of the duties of
the office by the officer giving such bond. Such bond shall be a lien on
all the real estate held by the collector executing the same, or any
surety thereto, within any of the counties in the city at the time of
the filing thereof, unless there be named and described in or on any
such bond, real estate in one or more of such counties equal in value to
the amount of such bond and owned by a surety, in which case the bond
shall be a lien on such real estate so described and upon all the real
estate of such city collector, and no other, and shall continue to be
such lien until the condition, together with all costs and charges which
may accrue by the prosecution thereof, shall be fully satisfied, or
until such lien be released, not to exceed, however, the period of ten
years after the time when the officer who has given such bond shall have
ceased to hold his or her office, unless an action thereon has been
commenced and shall then be pending.
Section 11-116
§ 11-116 Deputies to give bond; duties. The city collector shall take
from each deputy a bond, in such penal sum and with such sureties as may
be approved by the city collector and by the comptroller and
commissioner of finance, which bond shall run to the city collector, the
city and to whom it may concern, and shall be conditioned for the
faithful performance of the duties of such deputy. Each bond taken in
pursuance of the provisions of this section shall be filed with the
comptroller. Each deputy collector shall have all the powers and be
subject to all the duties of the city collector in respect to the
collection and receipt of taxes, assessments, water rents and arrears.
Section 11-117
§ 11-117 Renewal of bond. If at any time during the continuance in
office of the city collector or deputy collectors the comptroller or
commissioner of finance shall deem any surety of them to be
insufficient, he or she may require the city collector or deputy
collectors to enter into a new bond to be approved in like manner as
prescribed in section 11-115 of this chapter, within such time as the
comptroller may direct, not being less than ten days after requiring
such new bond to be given. In case of the neglect or refusal of any such
officer to furnish such bond within the time so directed, the
comptroller or commissioner of finance may declare his or her office
vacant.
Section 11-118
§ 11-118 Bureau of city collections; duties. The duties of the bureau
of city collections shall also include the collection of water rents,
charges, fines and penalties in connection with the water supply,
including arrears, sewer rents, sewer surcharges, charges, fines and
penalties in connection with the sewer system as defined in sections
24-514 and 24-523 of the code, including arrears, interest on bonds and
mortgages and revenue arising from the sale of property belonging to or
managed by the city.
Section 11-119
§ 11-119 City collector; absence; suspension of. a. In case of
inability of the city collector to perform the duties of his or her
office by reason of sickness or absence from the city, the commissioner
of finance shall designate some suitable person to perform the duties of
the city collector's office during such inability or absence, and shall,
if the comptroller so requires, take from such person a bond, with
sufficient sureties, in the manner hereinafter prescribed.
b. If the city collector or any deputy collector shall on any day omit
or neglect to furnish to the commissioner of finance or to the
comptroller, respectively, the statements and vouchers required in
section 11-121 of this chapter, or to make the prescribed daily
payments, it shall be the duty of the commissioner of finance forthwith
to suspend him or her from office. In case of such suspension, the
commissioner of finance shall appoint a suitable person to perform the
duties of the officer so suspended, who shall continue to act as such
officer until the person suspended shall be restored or another person
shall have been appointed. On making such temporary appointment, the
commissioner of finance shall be required to take from the person so
appointed a bond, with two sufficient sureties, to be approved by the
comptroller and filed with the comptroller, in such penal sum as the
comptroller may deem just, conditioned for the faithful performance of
the duties of the office during the continuance of the person appointed
therein; and all the provisions of law prescribing the duties of the
city collector and deputy collectors shall apply to the person or
persons so appointed.
Section 11-120
§ 11-120 Bond of city collector to be filed. The bond given by the
city collector shall be filed and remain in the office of the
comptroller, and true copies thereof, certified by the comptroller,
shall be filed in the office of the clerk of each of the counties
embraced within the city, and shall be public records. In case a
certificate of the adjustment of the accounts of the city collector be
made, a true copy thereof, certified by the comptroller, shall be filed
in each of the offices in which a copy of the bond of the city collector
shall have been filed.
Section 11-121
§ 11-121 City collector; daily statements and accounts. a. The city
collector or the deputy collector in each borough office of the city
collector shall enter upon accounts, to be maintained in each such
office for each parcel of property, the payment of taxes, assessments,
sewer rents or water rents thereon, the amount therefor, and the date
when paid. The city collector shall daily enter into suitable books to
be kept for the purpose of such accounts, such payments and the
respective parcels on account of which the same were paid.
b. At close of office hours each day, the city collector shall render
to the commissioner of finance or the deputy commissioner of finance in
such borough, a statement of the sums so received, and at the same time
pay over to such commissioner of finance or deputy commissioner of
finance, the amount received on such day. The city collector shall
thereupon receive from such commissioner of finance or deputy
commissioner of finance a voucher for the payment of such sums which he
or she shall exhibit to the comptroller not later than the next
succeeding business day.
c. At the close of office hours each day, the city collector shall
also furnish a statement to the comptroller who shall file the same in
his or her office. Such statement shall indicate in detail such sums so
received and the respective parcels on account of which the same were
paid. The comptroller shall, on each day, immediately after receiving
such statement, compare it with a voucher furnished to him or her by the
commissioner of finance indicating the sums which have been paid on such
day to the commissioner of finance and if the aggregate amounts thereof
shall correspond, shall credit the city collector in his or her books
with such amount.
Section 11-122
§ 11-122 Exemption from taxes granted to REMICs. An entity that is
treated for federal income tax purposes as a real estate mortgage
investment conduit, hereinafter referred to as a REMIC, as such term is
defined in section 860D of the internal revenue code, shall be exempt
from all taxation under chapters five and six of this title. A REMIC
shall not be treated as a corporation, partnership or trust for purposes
of chapter six of this title. The assets of a REMIC shall not be
included in the calculation of any tax liability under chapter six. This
provision does not exempt the holders of regular or residual interests,
as defined in section 860G of the internal revenue code, in a REMIC from
tax on or measured by such regular or residual interests, or on income
from such interests.
Section 11-123
§ 11-123 Interest compounded daily.
In computing the amount of any interest required to be paid under
section 11-224 (except subdivision j thereof), 11-224.1, 11-264, 11-306,
11-307, 11-312, 11-313, 17-151, 19-152, 24-317, 24-512, 24-605, 26-128,
26-517.1, 27-2144 or 27-4029.1 of the code, such interest shall be
compounded daily.
Section 11-124
§ 11-124 Conciliation conferences. a. The commissioner of finance may
establish a procedure for providing conciliation conferences for
purposes of settling contested determinations of taxes or charges or
denials of refunds or credits with respect to taxes or charges imposed
under chapter five, six, seven, eight, nine, eleven, twelve, thirteen,
fourteen, fifteen, twenty-one, twenty-two, twenty-four, twenty-five or
twenty-seven of this title, or for the purpose of settling disputes
arising from the notification of the refusal to grant, the suspension or
the revocation of a license issued pursuant to chapter thirteen of this
title. If such a procedure is established, a conciliation conference
shall be provided at the option of any taxpayer or any other person
subject to the provisions of any of such chapters. For purposes of this
subdivision, if the commissioner of finance fails to act with respect to
a refund application before the expiration of the time period after
which the taxpayer may file a petition for refund with the tax appeals
tribunal established by section one hundred sixty-eight of the charter
pursuant to subdivision (c) of section 11-529 or subdivision three of
section 11-680 of the code, such failure shall be deemed to be the
denial of a refund.
b. A request for a conciliation conference shall be made in the manner
set forth in rules promulgated by the commissioner of finance and,
notwithstanding any provision of law to the contrary, shall suspend the
running of the period of limitations for the filing of a petition with
the tax appeals tribunal under chapter five, six, seven, eight, nine,
eleven, twelve, thirteen, fourteen, fifteen, twenty-one, twenty-two,
twenty-four, twenty-five or twenty-seven of this title until such time
as a conciliation decision is rendered by the commissioner of finance,
or until the person who requested the conciliation conference makes a
written request to discontinue or withdraw from the conciliation
proceeding.
c. Nothing contained herein shall prevent any taxpayer or any other
person who has received a notice of determination, notice of deficiency
or notice of denial of a claim for refund from filing a petition with
the tax appeals tribunal if the time for filing such a petition has not
elapsed.
d. The commissioner of finance is authorized and empowered to make,
adopt and amend rules appropriate to the carrying out of this section
and the purposes thereof.
Section 11-125
§ 11-125 Temporary amnesty program; commercial rent or occupancy tax,
utility tax, real property transfer tax and hotel room occupancy tax. a.
Notwithstanding any other provision of law to the contrary, the
commissioner of finance shall establish a three-month amnesty program,
to be effective during the fiscal year of the city beginning July first,
nineteen hundred ninety-four, for all taxpayers owing any commercial
rent or occupancy tax imposed by chapter seven of this title, utility
tax imposed by chapter eleven of this title, real property transfer tax
imposed by chapter twenty-one of this title or hotel room occupancy tax
imposed by chapter twenty-five of this title. Such amnesty program shall
apply, (1) in the case of the commercial rent or occupancy tax, to tax
liabilities for tax periods ending on or before May thirty-first,
nineteen hundred ninety-three, (2) in the case of the utility tax, to
tax liabilities for tax periods ending on or before March thirty-first,
nineteen hundred ninety-four, (3) in the case of the real property
transfer tax, to tax liabilities arising out of taxable events occurring
before April first, nineteen hundred ninety-four and (4) in the case of
the hotel room occupancy tax, to tax liabilities for tax periods ending
on or before February twenty-eighth, nineteen hundred ninety-four.
Amnesty tax return forms shall be in a form prescribed by the
commissioner of finance and shall provide for specifications by the
taxpayer of the tax and the taxable period or taxable event for which
amnesty is being sought. The taxpayer must also provide such additional
information as is required by the commissioner of finance. Amnesty shall
be granted only for the tax and taxable periods or taxable events
specified by the taxpayer on such forms (hereinafter referred to as
"designated taxes").
b. Such amnesty program shall provide that upon written application by
any taxpayer, and upon evidence of payment to the city of New York by
such taxpayer of all designated taxes plus interest, the commissioner of
finance shall waive any penalties which may be applicable, and no civil,
administrative or criminal action or proceeding shall be brought against
the taxpayer relating to the designated taxes plus interest. Failure to
pay all designated taxes plus interest shall invalidate any amnesty
granted pursuant to this section.
c. Amnesty shall not be granted to any taxpayer who is the subject of
any criminal investigation being conducted by any agency of the city of
New York or of the state of New York or any political subdivision
thereof or to any taxpayer who is a party to any civil or criminal
litigation which is pending on the date of the taxpayer's application in
any court of this state or the United States for nonpayment, delinquency
or fraud in relation to any of the designated taxes plus interest. A
civil litigation shall not be deemed to be pending if the taxpayer
withdraws from such litigation prior to the granting of amnesty.
d. No refund or credit shall be granted of any penalty paid prior to
the time the taxpayer makes a request for amnesty pursuant to
subdivision b of this section.
e. Unless the commissioner of finance on his or her own motion
redetermines the amount of designated taxes plus interest, no refund or
credit shall be granted of any designated taxes plus interest paid under
this amnesty program.
f. The commissioner of finance shall formulate such rules as are
necessary, issue forms and instructions, and take any and all other
actions necessary to implement the provisions of this section. The
commissioner of finance shall publicize the amnesty program provided for
herein so as to maximize public awareness of and participation in such
program.
g. For purposes of this section, the term "taxpayer" shall include any
person liable for payment of any tax specified in subdivision a of this
section.
h. For purposes of this section, the amnesty tax return forms and
other documents filed by taxpayers for purposes of chapter seven,
eleven, twenty-one or twenty-five of this title shall be deemed to be
reports or returns referred to in section 11-716, 11-1116, 11-2115 or
11-2516, respectively, of this title.
Section 11-126
§ 11-126 Definitions. When used in this title, the term "partnership"
shall mean an entity classified as a partnership for federal income tax
purposes, including a subchapter K limited liability company, and the
term "partner" or the term "member" when used in relation to a
partnership shall include a member of a subchapter K limited liability
company, unless the context requires otherwise. The term "subchapter K
limited liability company" shall mean a limited liability company
classified as a partnership for federal income tax purposes. The term
"limited liability company" means a domestic limited liability company
or a foreign limited liability company, as defined in section one
hundred two of the state limited liability company law, a limited
liability investment company formed pursuant to section five hundred
seven of the banking law, or a limited liability trust company formed
pursuant to section one hundred two-a of the banking law.
Notwithstanding anything herein to the contrary, this section shall not
apply for purposes of chapter seventeen or nineteen of this title.
Section 11-127
§ 11-127 Temporary amnesty program; chapters five, six, seven, eight,
nine, eleven, twelve, thirteen, fourteen, fifteen, twenty-one,
twenty-four, twenty-five and twenty-seven of this title. a.
Notwithstanding any other provision of law to the contrary, the
commissioner of finance shall establish a three-month amnesty program,
to be effective during the fiscal year of the city beginning July first,
two thousand three for taxpayers owing taxes or charges imposed, or
formerly imposed by the above enumerated chapters of this title. Such
amnesty program shall apply to tax liabilities for taxable periods
ending, or transactions occurring, on or before December thirty-first,
two thousand one. Amnesty applications and tax return forms shall be in
a form prescribed by the commissioner of finance and shall provide for
specifications by the taxpayer of the tax and taxable period or taxable
event for which amnesty is being sought. The taxpayer must also provide
such additional information as is required by the commissioner of
finance. Amnesty shall be granted only for liabilities for taxes and
charges imposed or formerly imposed under the above chapters for the
taxable periods or taxable events specified by the taxpayer on such
forms (hereinafter referred to as "designated taxes").
b. Such amnesty program shall provide that upon written application by
the taxpayer, and upon evidence of payment to the city of New York by
such taxpayer of all designated taxes plus interest as provided in
subdivision c of this section, the commissioner of finance shall waive
any penalties that may be applicable. Such commissioner shall also waive
any amount of interest that would be applicable in the absence of this
amnesty program in excess of the amount required to be paid pursuant to
subdivision c of this section. No civil, administrative or criminal
action or proceeding shall be brought against the taxpayer relating to
the designated taxes plus interest required by this amnesty program.
Failure to pay all designated taxes plus interest required by this
amnesty program shall invalidate any amnesty granted pursuant to this
program.
c. The interest that is required to be paid under this amnesty program
shall be, for each designated tax, the excess of:
(1) interest calculated as provided by this code to the date of
payment over
(2) interest, if any, calculated as provided by this code to the date
three years prior to the first day of the amnesty program established by
the commissioner of finance under this section.
d. If a taxpayer received any benefit either under the amnesty program
established by section 11-125 of this chapter, or the amnesty program
established by section eighty-four of chapter seven hundred sixty-five
of the laws of nineteen hundred eighty-five, with respect to a liability
for any tax or charge, such taxpayer shall not be eligible for amnesty
under the program established by this section for any liability for that
same tax or charge for the same or any other tax period.
e. Amnesty shall not be granted to a taxpayer who is the subject of
any criminal investigation being conducted by an agency of the city of
New York or the state of New York or any political subdivision thereof;
or to any taxpayer who is a party to any criminal litigation that is
pending on the date of the taxpayer's amnesty application in any court
of this state or the United States, for nonpayment, delinquency or fraud
in relation to any of the designated taxes. Amnesty shall also not be
granted to any taxpayer that has been convicted of a crime relating to a
designated tax. Amnesty shall not be granted to any taxpayer with
respect to liabilities for taxes or charges to the extent that the
taxpayer's liability for such taxes or charges was the subject of an
audit pending with the city of New York department of finance on March
tenth, two thousand three. Amnesty shall not be available to a taxpayer
for any liability for a designated tax, penalty or interest that is the
subject of an existing installment payment agreement on the day this
amnesty program begins. Amnesty shall be available to any taxpayer who
is a party to an administrative proceeding or civil litigation commenced
in the city of New York department of finance conciliation bureau, the
tax appeals tribunal or any court of this state and pending on the date
of the taxpayer's amnesty application with respect to a matter that is
the subject of such proceeding or litigation, provided the taxpayer
withdraws from such proceeding or litigation prior to the granting of
amnesty and the proceeding or litigation does not involve a matter that
was the subject of an audit pending with the city of New York department
of finance on March tenth, two thousand three.
f. No refund or credit shall be granted under this program with
respect to any penalty or interest paid prior to the time the taxpayer
makes a request for amnesty pursuant to subdivision b of this section.
g. Unless the commissioner of finance on his or her own motion
redetermines the amount of any designated taxes plus required interest,
no refund or credit shall be granted of any designated taxes or required
interest paid under this amnesty program.
h. Any return or report filed under this amnesty program is subject to
audit verification and assessment as provided by statute. If the
applicant files a false or fraudulent tax return or report, or attempts
in any manner to defeat or evade a tax under the amnesty program,
amnesty shall be denied or rescinded. The waiver of penalties and
interest and the prohibition of civil and criminal proceedings provided
for in subdivision b of this section, apply only with regard to those
designated taxes, interest and penalties for which amnesty was granted.
Nothing in this section shall prevent the commissioner of finance from
determining a higher amount of tax due than that for which amnesty was
granted, provided, however, that such determination shall not invalidate
the amnesty that was granted for any designated taxes and interest, paid
pursuant to this provision. Penalties may be imposed, interest will not
be waived and proceedings will not be barred with respect to any amounts
of tax later determined to be due in excess of the designated taxes for
which amnesty was granted.
i. The commissioner of finance shall formulate such rules as are
necessary, issue forms and instructions and take any and all other
actions necessary to implement the provisions of this section. The
commissioner of finance shall publicize the amnesty program provided in
this section so as to maximize public awareness of and participation in
such program.
j. For purposes of this section, the term "eligible taxpayer" shall
include any person liable for payment or collection of any tax or charge
specified in subdivision a of this section.
k. The amnesty forms and other documents filed by taxpayers pursuant
to this section for purposes of the chapters of this title referred to
in subdivision a of this section shall be deemed to be reports and
returns subject to the secrecy provisions of such chapters in the same
manner and to the same extent as if such forms and documents were
reports or returns referred to therein.
l. (1) Notwithstanding any other provision of this section to the
contrary, the commissioner of finance may establish a three-month
amnesty program to be effective during the fiscal year of the city
beginning July first, two thousand three, which may coincide with the
amnesty program established under subdivision a of this section, for all
operators of hotels having fewer than ten rooms, including but not
limited to bed and breakfast establishments and hotels operated in
private residences. Such amnesty program shall apply with respect to
liabilities for hotel room occupancy tax on hotel room occupancies
occurring prior to the day the amnesty program established under this
subdivision begins. Except as provided in this subdivision, all of the
provisions of this section shall apply to the amnesty program
established under this subdivision.
(2) In addition to the other requirements of this section, an operator
seeking amnesty pursuant to this subdivision must register as a hotel
operator if such person has not already done so. An amnesty program
established under this subdivision shall provide that upon submission of
such written application and upon evidence of payment to the city of
hotel room occupancy taxes and interest as provided in paragraph three
of this subdivision: (1) the commissioner of finance shall waive any
applicable penalties, and no civil administrative or criminal action or
proceeding shall be brought against such operator with respect to the
taxes so paid, and (2) the commissioner of finance shall waive any
liability of such operator for taxes required to be collected by such
operator, and interest thereon, for hotel room occupancies in hotels
having fewer than ten rooms, including but not limited to bed and
breakfast establishments and hotels operated in a private residence,
occurring prior to the first day of the twelfth month preceding the
first day of the amnesty program established under this subdivision.
(3) To be eligible for amnesty under this subdivision, an operator
shall be required to pay hotel room occupancy taxes, and interest
thereon, that such operator was required to collect for all hotel room
occupancies in hotels having fewer than ten rooms, including but not
limited to bed and breakfast establishments and hotels operated in a
private residence, occurring during the period commencing on the first
day of the twelfth month preceding the first day of the amnesty program
established under this subdivision.
(4) Failure to pay all taxes as provided in this subdivision shall
invalidate any amnesty granted pursuant to this subdivision.
(5) Notwithstanding any provision of subdivision e of this section to
the contrary, amnesty under this subdivision may be granted to any
taxpayer who has an audit pending with the city of New York department
of finance on the date of the taxpayer's amnesty application and to any
taxpayer who is a party to an administrative proceeding or civil
litigation commenced in the city of New York department of finance
conciliation bureau, the tax appeals tribunal or any court of this state
and pending on the date of the taxpayer's amnesty application, provided
the taxpayer withdraws from such proceeding or litigation prior to the
granting of amnesty.
Section 11-128
§ 11-128 Payment of real property taxes by electronic funds transfer.
a. Definition. "Electronic funds transfer" shall mean any transfer of
funds, other than a transaction originated by check, draft or similar
paper instrument, which is initiated through an electronic terminal,
telephonic instrument or computer or magnetic tape so as to order,
instruct or authorize a financial institution to debit or credit an
account.
b. Authority. Notwithstanding any provision of law to the contrary,
the department of finance may accept and, as authorized by this section,
require payment of real property taxes by electronic funds transfer, and
may authorize a designee to accept such payments. The department of
finance, or its designee, may take all actions necessary to complete and
administer such transactions, including but not limited to requesting
and collecting necessary information and the debiting of specified
accounts as provided for by this section.
c. Participation. Notwithstanding any provision of law to the
contrary, the commissioner may require the payment of real property
taxes by electronic funds transfer for properties with annual real
property tax liability equal to or greater than three hundred thousand
dollars. The owner of any such real property, or the person or entity
authorized by such owner to pay real property taxes on such real
property, shall be required to enroll in an electronic payment program
to make such payments, including any arrears in real property taxes on
such real property, by electronic funds transfer, either by payment
initiated by the taxpayer as described in paragraph one of subdivision d
of this section or by authorizing the department of finance to debit the
relevant account as described in paragraph two of subdivision d of this
section.
1. Notwithstanding any other provision of this section, where a
taxpayer pays real property taxes for more than one property by a single
payment, and the total annual real property tax liability for such
properties is equal to or greater than three hundred thousand dollars,
the total annual real property tax liability for such properties shall
be used to determine whether the taxes for a property must be paid by
electronic funds transfer.
2. (i) Where real property taxes are paid for more than one taxpayer
by a single bill or paid by a single entity, including but not limited
to a mortgage escrow agent as defined in subparagraph (ii) of this
paragraph, if the total amount paid is equal to or greater than three
hundred thousand dollars annually, such amount shall be used to
determine whether the taxpayer or entity is required to participate in
an electronic funds transfer program.
(ii) For purposes of this paragraph, the term "mortgage escrow agent"
shall include every banking organization, federal savings bank, federal
savings and loan association, federal credit union, bank, trust company,
licensed mortgage banker, savings bank, savings and loan association,
credit union, insurance corporation organized under the laws of any
state other than New York, or any other person, entity or organization
which, in the regular course of its business, requires, maintains or
services escrow accounts in connection with mortgages on real property
located in the city.
d. Electronic payment program. The owner of real property, or other
person or entity authorized by such owner to pay real property taxes on
real property for which payment must be made by electronic funds
transfer under this section, may choose between participating in a
taxpayer initiated payment program or an automatic debit program, as set
forth in this subdivision and described in rules promulgated by the
commissioner of finance.
1. Taxpayer initiated program. In such a program, taxpayers initiate
payment by electric funds transfer, including payment by fedwire.
2. Automatic debit program. In such a program, taxpayers authorize the
department of finance, or the department's designee as determined by the
commissioner of finance, to debit the taxpayer's account for the amounts
due.
e. Notification of participation requirements. For taxpayers or
entities subject to this section, the department of finance shall mail
notice of such requirement to the property owner or other party who has
been designated to receive real property tax bills on an owner's
registration card filed by such owner. Such notice shall include the
date by which the owner or other party designated by such owner to pay
real property taxes on the property must enroll in the electronic
payment program.
f. Authorization. To administer the payment of real property taxes by
electronic funds transfer by automatic debit as described in paragraph
two of subdivision d of this section, the department of finance may
require that the party responsible for the payment of real property
taxes:
1. execute an electronic funds transfer agreement with the department
of finance or its designee, on a form approved by the department of
finance. Such form may be in a format designated by the commissioner,
including an electronic format. The agreement shall require that the
taxpayer authorize the department of finance or its designee to debit
such account on the last date by which the real property taxes may be
paid without the accrual of interest in accordance with applicable law;
and
2. furnish the department of finance or its designee with information
to enable the department of finance to complete the electronic funds
transfer transaction. Such information shall include, but not be limited
to, the name and address of the bank from which an electronic funds
transfer shall be authorized, the account number from which the payment
shall be authorized, the American Bankers Association (ABA) routing
number of the bank where the taxpayer maintains an account and the
borough, block and lot of the real property for which such payments are
authorized.
g. Timely payment. Notwithstanding any provision of law to the
contrary, where real property taxes are required to be made by
electronic funds transfer pursuant to subdivision c of this section,
payment of real property tax by electronic funds transfer shall be
deemed timely and not subject to interest charges if:
1. for taxpayers enrolled in a taxpayer initiated program pursuant to
paragraph one of subdivision d of this section, (i) the taxpayer
properly initiates payment on the last date by which the real property
taxes may be paid without the accrual of interest in accordance with
applicable law; and (ii) on the last date by which the real property
taxes may be paid without the accrual of interest in accordance with
applicable law, such account contains sufficient funds to enable the
successful completion of the electronic funds transfer; or
2. for taxpayers enrolled in an automatic debit program pursuant to
paragraph two of subdivision d of this section, (i) the department of
finance or its designee has been authorized to debit the taxpayer's
account on the last date by which the real property taxes may be paid
without the accrual of interest in accordance with applicable law; (ii)
such account is properly identified; and (iii) on the date such payment
is due, such account contains sufficient funds to enable the successful
completion of the electronic funds transfer.
h. Charge on returned payments. Where the department of finance or its
designee attempts to debit a taxpayer's account pursuant to a valid
electronic funds transfer agreement and is unable to successfully
complete the electronic funds transfer due to insufficient funds or
other cause not attributable to the department of finance or its
designee, in addition to any interest accruing from the late payment of
taxes in accordance with applicable law, the same fee that is imposed
for a dishonored check pursuant to section eighty-five of the general
municipal law shall be imposed on the affected real property, and such
fee may be collected in the manner provided in such section.
i. Hardship. If a taxpayer is unable to enroll in the electronic
payment program required by subdivision c of this section or subsequent
to enrollment becomes unable to make payments by electronic funds
transfer as required by this section, the taxpayer may seek a waiver by
written application to the department of finance that sets forth the
reason for such inability. Such waiver may be granted in the discretion
of the commissioner of finance, who may consider such criteria as:
1. the hardship, whether financial or practical, created by
participation in the electronic funds transfer program for the taxpayer
seeking the waiver;
2. the length of time for which the waiver is requested; and
3. any other factors that the commissioner may deem relevant.
The commissioner shall issue a determination, in writing, within ten
days of the department of finance's receipt of a waiver request pursuant
to this subdivision, but no waiver shall be granted with respect to the
payment of any installment of real property taxes that is due within
thirty days of the date of the request for a waiver.
j. Confidentiality. The department of finance shall assure the
confidentiality of information supplied by taxpayers in effecting
electronic funds transfers in accordance with applicable provisions of
law. The provisions of article six of the public officers law shall not
apply to any such information furnished by taxpayers subject to the
requirements of this section.
k. Failure to pay by electronic funds transfer. 1. With respect to any
real property as to which real property taxes are required to be paid by
electronic funds transfer under this section, but for which an
installment of real property taxes is not paid by electronic funds
transfer and is paid instead by any other method, including payment by
check, (i) with respect to the first installment that is paid by any
other method, including payment by check, the department of finance
shall mail a warning notice to the taxpayer setting forth the
requirement to make payment by electronic funds transfer and the
penalties for failure to do so; and (ii) with respect to each and every
subsequent installment that is paid by any other method, including
payment by check, the department of finance shall impose a penalty
charge in the amount of one percent of the amount of the tax installment
that was required under this section to be paid by electronic funds
transfer.
2. Any penalty charge imposed under this subdivision shall be a lien
against the real property for which the taxpayer failed to make a
payment in the manner required by this section, and shall accrue
interest at the same rate as is imposed on a delinquent tax on real
property, to be calculated to the date of payment from the date of
entry. Such lien shall be a tax lien within the meaning of sections
11-319 and 11-401 and may be sold, enforced or foreclosed in the manner
provided in chapters three and four of this title.
l. Rules. The commissioner may promulgate rules necessary to implement
this section.
Section 11-129
§ 11-129 Department of finance statement of account. a. At intervals
determined by the commissioner of finance, the department of finance
shall send to owners of real property a statement of account for the
property, which shall represent a bill for taxes, charges and
assessments, and which shall include, in a manner determined by the
commissioner, a description of taxes, charges and assessments that
remain unpaid on the property, and payments received by the department
for taxes, charges and assessments on the property, and which may
include additional information as the commissioner deems appropriate.
b. The statement of account shall be sent to owners who notified the
department of a mailing address for such statements, or, if no mailing
address has been so provided, to the owner of record at the property
address appearing on the assessment roll.
c. Notwithstanding subdivision b of this section, in lieu of mailing
the statement of account, the department may send the statement of
account by electronic means to any owner whose electronic mailing
address is known to the department.
Section 11-130
§ 11-130 Financial institution data match system for tax collection
purposes. 1. Definitions. As used in this section:
(a) "Debt" means all liabilities, including unpaid tax, interest, and
penalty, that the commissioner of finance is required by law to collect
and that have been reduced to judgment by the docketing of a city tax
warrant in the office of the county clerk of the appropriate county.
(b) "Tax debtor" means a natural person or any entity other than a
natural person named on a city tax warrant and identified thereon as a
judgment debtor.
(c) "Financial institution" means any financial institution authorized
or required to participate in a financial institution data match system
or program for child support enforcement purposes under federal or state
law.
2. Financial institution data match system for tax collection
purposes. (a) To assist the commissioner of finance in the collection
of debts, the department of finance shall develop and operate a
financial institution data match system for the purpose of identifying
and seizing the non-exempt assets of tax debtors as identified by the
commissioner of finance. The commissioner is authorized to designate a
third party to develop and operate this system. Any third party
designated by the commissioner to develop and operate a financial data
match system shall keep all information it obtains from both the
department and the financial institution confidential, and any employee,
agent or representative of that third party is prohibited from
disclosing that information to anyone other than the department or the
financial institution.
(b) Each financial institution doing business in the state of New York
shall, in conjunction with the commissioner or the commissioner's
authorized designee, develop and operate a data match system to
facilitate the identification and seizure of non-exempt financial assets
of tax debtors identified by the commissioner or the commissioner's
authorized designee. If a financial institution has a data match system
developed or used to administer the child support enforcement programs
of this state, and if that system is approved by the commissioner or the
commissioner's authorized designee, the financial institution may use
that system to comply with the provisions of this section.
3. Each financial institution shall provide identifying information
each calendar quarter to the department of finance for each tax debtor
identified by the department who or that maintains an account at the
institution.
The identifying information shall include the tax debtor's name,
address, and social security number or other taxpayer identification
number, and all account numbers and balances in each account.
4. A financial institution that complies with this section will not be
liable under state or city law to any person for the disclosure of
information to the commissioner or the commissioner's authorized
designee, or any other action taken in good faith to comply with this
section.
5. Both the financial institution furnishing a report to the
commissioner under this section and the commissioner's authorized
designee are prohibited from disclosing to the tax debtor that the name
of the tax debtor has been received from or furnished to the
commissioner, unless authorized in writing by the commissioner to do so.
A violation of this subdivision will result in the imposition of a civil
penalty equal to the greater of one thousand dollars or the amount in
the account of the person to whom the disclosure was made for each
instance of unauthorized disclosure by the financial institution. That
civil penalty can be assessed and collected under this code as if that
penalty were tax.
6. A financial institution may disclose to its depositors or account
holders that the department of finance has the authority to request
certain identifying information on certain depositors or account holders
under the financial institution data match system for city tax
collection purposes.
Section 11-131
§ 11-131 Voluntary disclosure and compliance program. a.
Notwithstanding the provisions of any other law to the contrary, there
is hereby established a voluntary disclosure and compliance program, as
described in this section, to be administered by the commissioner, for
all eligible taxpayers as described in this section, owing any tax
imposed or previously imposed under this title.
b. For purposes of the voluntary disclosure and compliance program
established under this section, an eligible taxpayer is an individual,
partnership, estate, trust, corporation, limited liability company,
joint stock company, or any other company, trustee, receiver, assignee,
referee, society, association, business or any other person subject to a
tax imposed by this title and who meets the following criteria: (1) the
taxpayer is not currently under audit by the department; (2) the
taxpayer is one who is voluntarily disclosing a New York city tax
liability that the department has not determined, calculated, researched
or identified at the time of the disclosure; (3) the taxpayer is not
currently a party to any criminal investigation being conducted by an
agency of the state or any political subdivision thereof; and (4) the
taxpayer is not seeking to disclose participation in a tax avoidance
transaction that is a federal or New York state reportable or listed
transaction.
c. Under the voluntary disclosure and compliance program, upon
execution of a voluntary disclosure and compliance agreement by the
eligible taxpayer and the commissioner, the commissioner shall waive any
applicable penalties for the following: (1) failure to pay any such tax
liability; (2) failure to file a return or report with respect to any
such tax liability; and (3) failure to pay estimated tax. In addition,
no criminal action or proceeding shall be brought against an eligible
taxpayer relating to the tax liability covered by the agreement. This
agreement shall not preclude the auditing of the returns filed to
determine if those returns were completed in accordance with existing
law and regulation. Intentional failure to pay all the taxes, plus
related interest, pursuant to the voluntary disclosure and compliance
agreement entered into between the taxpayer and the commissioner, shall
invalidate any waiver of penalty, invalidate the forbearance of any
administrative or criminal action or proceeding.
d. To participate in the voluntary disclosure and compliance program,
an eligible taxpayer must apply by submitting a disclosure statement in
the form and manner prescribed by the commissioner. The disclosure
statement shall contain all the information the commissioner reasonably
deems necessary to effectively administer the program. As long as all
the requirements of the voluntary disclosure and compliance program are
met, no application shall be denied solely because the taxpayer has
admitted that the delinquency was the result of willful or fraudulent
conduct. Except in instances where the taxpayer has failed to comply
with the terms of a voluntary disclosure and compliance agreement, the
commissioner shall not use the taxpayer's disclosure as evidence in any
proceeding brought against the taxpayer or reveal the contents of the
disclosure to any law enforcement or other agency. However, the
disclosure of any returns or reports filed under this program with the
secretary of the treasury of the United States, his or her delegates, or
the proper tax officer of any state or city is permitted as otherwise
provided for in this title.
e. (1) If the taxpayer and the tax liability are eligible under the
voluntary disclosure and compliance program, the commissioner is
authorized to enter into a voluntary disclosure and compliance agreement
with the taxpayer. A voluntary disclosure and compliance agreement will
be in a form to be established by the commissioner and include such
terms as the commissioner may reasonably require to satisfy the
taxpayer's disclosed tax obligations and enable and require the taxpayer
to comply with the applicable provisions of this title in the future.
The taxpayer must pay the tax and the related interest that are the
subject of the voluntary disclosure and compliance agreement when the
agreement is executed or within the time stated on a bill issued to the
taxpayer by the commissioner. In the event the commissioner is satisfied
that the taxpayer cannot make immediate full payment of the disclosed
tax liability, the commissioner may enter into an installment payment
program with the taxpayer for the payment of the tax and interest due.
The commissioner may require a financial disclosure statement setting
forth information concerning the taxpayer's current assets, liabilities,
earnings, and other financial information before entering into an
installment payment plan with the taxpayer. In addition to any other
information and terms that the commissioner determines are appropriate,
the voluntary disclosure and compliance agreement shall provide that, if
the taxpayer complies with the terms of the compliance agreement, the
taxpayer will not be subject to any criminal tax prosecution in New York
city for the conduct disclosed by the taxpayer.
(2) If the taxpayer intentionally provides false material information
or omits material information in his or her submissions to the
commissioner, or attempts to intentionally defeat or evade a tax due
pursuant to the agreement executed under this section, or intentionally
fails to comply with the terms of the compliance agreement, such
agreement shall be deemed rescinded.
f. Unless the commissioner on his or her own motion redetermines the
amount of tax due, including applicable interest, no refund shall be
granted or credit allowed with respect to any taxes, including
applicable interest, paid under this program. The commissioner may
promulgate regulations, issue forms and instructions, and take any and
all other actions necessary to implement the provisions of the program
established under this section.
g. The commissioner shall publicize the program provided for in this
section so as to maximize public awareness of and participation in such
program.
h. For purposes of this section, the term "taxpayer" includes any
person required to collect any of the taxes specified in subdivision a
of this section.
i. The voluntary disclosure and compliance application, the disclosure
statement, the voluntary disclosure and compliance agreement, and other
documents filed by an eligible taxpayer pursuant to the program
established by this section are deemed to be reports and returns: (a)
subject to the secrecy provisions of this title in the same manner and
to the same extent as if such documents were referred to in any of the
secrecy provisions of this title; and (b) for purposes of the criminal
provisions of chapter forty of this title.
Section 11-132
§ 11-132 Mandatory electronic filing and payment. a. For purposes of
this section, the following terms have the specified meanings:
(1) "Authorized tax document" means a tax document which the
commissioner of finance has authorized to be filed electronically.
(2) "Electronic" means computer technology.
(3) "Original tax document" means a tax document that is filed during
the calendar year for which that tax document is required or permitted
to be filed.
(4) "Tax" means any tax or other matter administered by the
commissioner of finance pursuant to the administrative code or any other
provision of law.
(5) "Tax document" means a return, report or any other document
relating to a tax or other matter administered by the commissioner of
finance.
(6) "Tax return preparer" means any person who prepares for
compensation, or who employs or engages one or more persons to prepare
for compensation, any authorized tax document. For purposes of this
section, the term "tax return preparer" also includes a payroll service.
(7) "Tax software" means any computer software program intended for
tax return preparation purposes. For purposes of this section, the term
"tax software" includes, but is not limited to, an off-the-shelf
software program loaded onto a tax return preparer's or taxpayer's
computer, an online tax preparation application, or a tax preparation
application hosted by the department.
b. The commissioner may, by rule, require that if a tax return
preparer prepared more than one hundred original tax documents during
any calendar year beginning on or after January first, two thousand
nine, and if, in any succeeding calendar year that tax return preparer
prepares one or more authorized tax documents using tax software, then,
for that succeeding calendar year and for each subsequent calendar year
thereafter, all authorized tax documents prepared by that tax return
preparer must be filed electronically, in accordance with instructions
prescribed by the commissioner.
c. The commissioner may, by rule, require that if a taxpayer does not
utilize a tax return preparer to prepare an authorized tax document
during any calendar year beginning on or after January first, two
thousand ten, but instead prepares that document itself using tax
software, then, for that calendar year and for each subsequent calendar
year thereafter, all authorized tax documents prepared by the taxpayer
using tax software must be filed electronically, in accordance with
instructions prescribed by the commissioner.
d. The commissioner may, by rule, require that any tax liability or
other amount due shown on, or required to be paid with, an authorized
tax document required to be filed electronically pursuant to subdivision
b or c of this section must be paid by the taxpayer electronically, in
accordance with instructions prescribed by the commissioner.
e. Failure to electronically file or electronically pay. The
commissioner may, by rule, impose penalties for failing to
electronically file or electronically pay as follows: (1) If a tax
return preparer is required to file authorized tax documents
electronically pursuant to subdivision b of this section, and that
preparer fails to file one or more of those documents electronically,
then that preparer will be subject to a penalty of fifty dollars for
each failure to electronically file an authorized tax document, unless
it is shown that the failure is due to reasonable cause and not due to
willful neglect. For purposes of this paragraph, reasonable cause shall
include, but not be limited to, a taxpayer's election not to
electronically file the authorized tax document.
(2) If a taxpayer is required to electronically pay any tax liability
or other amount due shown on, or required to be paid with, an authorized
tax document required to be filed electronically pursuant to subdivision
b or c of this section, and that taxpayer fails to electronically pay
one or more of those liabilities or other amounts due, then that
taxpayer will be subject to a penalty of fifty dollars for each failure
to electronically pay.
(3) The penalties provided for by this subdivision must be paid upon
notice and demand, and will be assessed, collected and paid in the same
manner as the tax to which the electronic transaction relates. However,
if the electronic transaction relates to another matter administered by
the commissioner of finance, then the penalty will be assessed,
collected and paid in the same manner as prescribed by the chapter of
the code that relates to collection of the general corporation tax.
f. Any provision of the New York city charter or this code requiring
electronic payment or electronic filing of a tax return is not affected
by this section and will remain in full force and effect.
g. The commissioner of finance is authorized to promulgate any rules
necessary to implement this section.
Section 11-133
§ 11-133 Consent to dissolution of a corporation. Where a corporation
files an application for consent to dissolution with the commissioner of
finance for purposes of obtaining non-judicial dissolution under article
ten of the business corporation law or article ten of the not-for-profit
corporation law, such consent shall be issued by the commissioner only
if the commissioner has determined that all fees, taxes, penalties and
interest imposed on such corporation under chapters six, seven, eight,
ten, eleven, twelve, thirteen, fourteen, fifteen, twenty-one,
twenty-four, twenty-five and twenty-seven of this title have been (a)
paid in full, or (b) paid pursuant to an offer in compromise pursuant to
paragraph c or d of subdivision two of section fifteen hundred four of
the New York city charter. Notwithstanding the preceding sentence, the
commissioner of finance is authorized in his or her discretion and in
such manner and on such terms as he or she may determine to issue a
consent to dissolution if a written agreement for payment of such fees,
taxes, penalties and interest is executed with the commissioner. Such
applications shall be filed in the form and manner determined by the
commissioner.
Section 11-134
§ 11-134 Data verification. 1. No exemption described herein shall be
granted unless the person applying for such exemption submits:
(a) if applying for the senior citizen homeowner exemption pursuant to
section 11-245.3 of this title, a copy of government-issued
identification such as a driver's license, passport or birth certificate
for all owners turning sixty-five by December thirty-first in the year
in which they submit the application for an exemption pursuant to such
section; a copy of the previous year's federal tax returns and schedules
and attachments for all owners to which the application for an exemption
will apply. If any owner was not required to file, such applicant must
submit proof of earnings, such as copies of W-2 forms, if applicable;
social security benefit statements, if applicable; pension and annuity
retirement income, if applicable; documentation of any unreimbursed
medical or prescription expenses, if available; and any other
information the commissioner deems necessary.
(b) if applying for the exemption for persons with disabilities
pursuant to section 11-245.4 of this title, a copy of the previous
year's federal tax returns and schedules and attachments for all owners
to which the application for an exemption will apply. If any owner was
not required to file, such applicant must submit proof of earnings, such
as copies of W-2 forms, if applicable; social security benefit
statements, if applicable; pension and annuity retirement income, if
applicable; documentation of any unreimbursed medical or prescription
expenses, if available; a copy of either an award letter from the social
security administration, an award letter from the railroad retirement
board or United States postal service, or a certificate from the state
commission for the blind and visually handicapped; and any other
information the commissioner deems necessary.
(c) if applying for the school tax relief exemption pursuant to
section four hundred twenty-five of the real property tax law, a copy of
the previous year's federal tax returns and schedules and attachments
for all owners to which the application for an exemption will apply. If
any owner was not required to file, such applicant must submit proof of
earnings, such as copies of W-2 forms, if applicable; social security
benefit statements, if applicable; pension and annuity retirement
income, if applicable; and any other information the commissioner deems
necessary.
(d) if applying for the enhanced school tax relief exemption pursuant
to subdivision four of section four hundred twenty-five of the real
property tax law, a copy of government-issued identification such as a
driver's license, passport or birth certificate; a copy of the previous
year's federal tax returns and schedules and attachments for all owners
to which the application for an exemption will apply. If any owner was
not required to file, such applicant must submit proof of earnings, such
as copies of W-2 forms, if applicable; social security benefit
statements, if applicable; pension and annuity retirement income, if
applicable; and any other information the commissioner deems necessary.
(e) if applying for the exemption for veterans pursuant to sections
four hundred fifty-eight and four hundred fifty eight-a of the real
property tax law, a copy of DD Form 214 "Certificate of Release or
Discharge from Active Duty" or similar document issued by the United
States Department of Defense upon a military service member's
retirement, separation or discharge from active-duty military; if the
applicant served in a combat zone or theater, then a copy of proof of
service in such zone or theater; if disabled in a line of duty, then a
copy of a letter from the Veterans Administration documenting the
disability rating for such veteran seeking a property tax exemption; and
any other information the commissioner deems necessary.
(f) if applying for the exemption for clergy pursuant to section four
hundred sixty of the real property tax law, a verification letter from
the church employer; in cases where such clergy member was unable to
perform such work due to an illness or impairment, then a copy of a
physician's statement; in the case where the clergy member is over
seventy, then a copy of a government-issued identification card, birth
certificate, or baptismal certificate; or in the case where the
applicant is the surviving unremarried spouse of the clergy member, then
a copy of the applicant's marriage certificate and a copy the deceased
spouse's death certificate; and any other information the commissioner
deems necessary.
2. Any application for any exemption referenced in this section shall
contain a certification clause that informs applicants that execution
and submission of an application for an exemption referenced herein
shall be deemed a certification by such applicant that all statements
made on such application are true and correct to the best of the
applicant's knowledge and that such applicant has made no willful false
statements of material fact.
Section 11-135
§ 11-135 Informational brochure. 1. The department of finance shall
publish on its website a brochure or brochures written in plain English
that contains the following information:
(a) A description of the way the department determines market value
and assessed value for all class one and class two property in the city
of New York, and the way the property tax assessment determined by such
values affects a property owner's property tax bill.
(b) A description of the statement of account, notice of property
value or similar document that provides a property owner with a
description of his or her property, applied exemptions, and the assessed
and market values of such property, and an explanation of the content
contained therein.
(c) A description of property tax exemptions and abatements
administered by the department, and the eligibility requirements and
application deadlines of such property tax exemptions and abatements.
(d) A timeline of deadlines in the fiscal year as they relate to
property tax assessment and payment of property taxes.
(e) A description of the process specified in sections one hundred
sixty-four, one hundred sixty-four-a, and one hundred sixty-four-b of
the New York city charter to dispute assessments determined by the
department.
2. The brochure or brochures required by this section shall be
published on the department's website as follows:
(a) for class one properties, no later than January fifteenth, two
thousand thirteen; and
(b) for class two properties, no later than January fifteenth, two
thousand fourteen.
3. Such brochure or brochures shall be updated by the department on a
periodic basis.
To the extent possible under law, Friends of Devin Balkind for Public Advocate has waived all copyright and related or neighboring rights to New York City Administrative Code. This work is published from: United States.
Special thanks to Benjarmin Kallos and Thom Neale who made this content publicly available as a bulk download.