25-C – Administrative Provisions.
§ 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 the imposition, collection and administration of the tax herein authorized, including a provision […]
25-A-75 – Criminal Penalties.
§ 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 requirement of the administrator thereunder, shall fail to pay the tax, […]
25-A-76 – Armed Forces Relief Provisions.
§ 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 “combat zone” at any time during […]
25-A-77 – General Powers of Administrator.
§ 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 enforce the provisions of this local law and he […]
25-A-78 – Secrecy Requirement and Penalties for Violation.
§ 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 administering the tax imposed by this local law, any person engaged […]
25-AP6 – Miscellaneous
PART VI MISCELLANEOUS
25-A-90 – Deposit and Disposition of Revenues by Administrator.
§ 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.
25-A-91 – Effect of Invalidity in Part; Inconsistencies With Other Laws.
§ 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 shall not affect, impair or invalidate the remainder of this local […]
25-B – Credits Against Tax.
§ 25-b. Credits against tax.– (a) Specific credit for individuals.– For taxable years beginning on or after July first, nineteen hundred sixty-seven, a local law imposing a tax on the personal income of residents as authorized by this article may provide for the allowance of the following credits: (1) A credit not in excess of […]
25-A-73 – Transferees.
§ 73. Transferees.–(a) General.–The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, additions to tax, penalty or interest due to the city under this local law, shall be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in […]