Rule-Making Actions and Regulatory Agenda

Finance issues rules of general application, such as Notices of Interest Rates, that interpret the laws that govern City tax administration. When the Department wishes to issue a new rule or amend a previously issued rule, the City Charter requires Finance to offer the proposed rule for public comment.

Business Tax Final/Adopted Rules

2009

Amendment to the Rules Relating to the Biotechnology Credit Against Unincorporated and General Corporation Taxes
 Download Rule (54k)

Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge (for the period  October 1, 2009 through December 31, 2009)
 Download Rule (44k)

Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge (for the period July 11, 2009 through September 30, 2009)
 Download Rule (44k)

Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge (for the period July 1, 2009 through September 30, 2009)
 Download Rule (44k)

Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge (for the period April 1, 2009 through June 30, 2009)
 Download Rule (44k)

Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge (for the period January 1, 2009 through March 31, 2009)
 Download Rule (44k)

2008

Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge (for the period October 1, 2008 through December 31, 2008)
 Download Rule (44k)

Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge (for the period July 1, 2008 through September 30, 2008)
 Download Rule (44k)

Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge (for the period April 1, 2008 through June 30, 2008)
 Download Rule (15k)

2007

Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge (for the period January 1, 2008 through March 31, 2008)
 Download Rule (14k)

Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge (for the period September 30, 2007 through December 31, 2007)
 Download Rule (14k)

Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge (for the period July 1, 2007 through September 30, 2007)
 Download Rule (15k)

Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge (for the period April 1, 2007 through June 30, 2007)
 Download Rule (15k)

Amendments to the Rules Relating to the New York City General Corporation Tax
 Download Rule (14.6k)

Amendments to the Rules Relating to the New York City Unincorporated Business Tax
 Download Rule (28.2k)


Archived Business Tax Final/Adopted Rules (1998-2006)

For other Final/Adopted Rules or Proposed Rules
Rule-Making Actions & Regulatory Agenda