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-65 – Additions to Tax and Civil Penalties.
§ 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 to reasonable cause and not […]
25-A-66 – Overpayment.
§ 66. Overpayment.–(a) General.–The administrator, within the applicable period of limitations, may credit an overpayment of income tax and interest on such overpayment against any liability in respect of any tax imposed by this local law or by any local law of the city which imposes an unincorporated business income tax on the person who […]
25-A-67 – Limitations on Credit or Refund.
§ 67. Limitations on credit or refund.–(a) General.–Claim for credit or refund of an overpayment of income tax shall be filed by the taxpayer within three years from the time the return was filed or two years from the time the tax was paid, whichever of such periods expire the later, or if no return […]
25-A-68 – Interest on Overpayment.
§ 68. Interest on overpayment.–(a) General.–Notwithstanding the provisions of section three-a of the state general municipal law, interest shall be allowed and paid as follows at the rate of six per cent per annum upon any overpayment in respect of the tax imposed by this title: (1) from the date of the overpayment to the […]
25-AP4 – Withholding of Tax
PART IV WITHHOLDING OF TAX
25-A-69 – Petition to Administrator.
§ 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 shall be denied in whole or in part without opportunity for a hearing […]
25-A-51 – Requirement of Withholding Tax From Wages.
§ 51. Requirement of withholding tax from wages.–(a) General.–On or after the first payroll period beginning forty-five days after the date this local law becomes effective, every employer maintaining an office or transacting business within this state and making payment of any wages taxable under this local law shall deduct and withhold from such wages […]
25-A-70 – Review of Administrator’s Decision.
§ 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 the city. An application by a taxpayer for such review must […]