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The Laws of New York
Consolidated Laws of New York
CHAPTER 21
General City
ARTICLE 2-D
City Personal Income Tax On Residents
PART 1-6
City Personal Income Tax On Residents
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PART 4
Withholding of Tax
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PART 1-6
City Personal Income Tax On Residents
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PART 6
Miscellaneous
This entry was published on 2014-09-22
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PART 5
Procedure and Administration
General City (GCT) CHAPTER 21, ARTICLE 2-D, PART 1-6
SECTION 61
Notice of deficiency
SECTION 62
Assessment
SECTION 63
Limitations on assessment
SECTION 64
Interest on underpayment
SECTION 65
Additions to tax and civil penalties
SECTION 66
Overpayment
SECTION 67
Limitations on credit or refund
SECTION 68
Interest on overpayment
SECTION 69
Petition to administrator
SECTION 70
Review of administrator's decision
SECTION 71
Mailing rules; holidays
SECTION 72
Collection, levy and liens
SECTION 73
Transferees
SECTION 74
Jeopardy assessment
SECTION 75
Criminal penalties
SECTION 76
Armed forces relief provisions
SECTION 77
General powers of administrator
SECTION 78
Secrecy requirement and penalties for violation
PART V

PROCEDURE AND ADMINISTRATION