New York General City Model

Every section of the New York General City Model, in order — 117 sections. Source: NY Senate Open Legislation, current through November 4, 2026.

• N.Y. General City Model § 1 — Definitions
• N.Y. General City Model § 2 — Definitions
• N.Y. General City Model § 3 — Imposition of tax; exemptions
• N.Y. General City Model § 4 — Computation of tax
• N.Y. General City Model § 4-a — Credit relating to stock transfer tax
• N.Y. General City Model § 4-b — Credit relating to certain sales and compensating use taxes
• N.Y. General City Model § 4-c — Credit relating to certain expenses involved in the cost of relocating industrial and commercial employment opportunities
• N.Y. General City Model § 4-d — ) Credit relating to the annual increase in certain payments to a landlord by a taxpayer relocating industrial and commercial employment ...
• N.Y. General City Model § 4-e — Credit relating to certain sales and compensating use taxes
• N.Y. General City Model § 4-f — Credit relating to certain sales and compensating use taxes on electricity used in manufacturing, processing or assembling
• N.Y. General City Model § 4-h — Relocation and employment assistance credit
• N.Y. General City Model § 4-i — Lower Manhattan relocation and employment assistance credit
• N.Y. General City Model § 4-j — Relocation assistance credit per employee
• N.Y. General City Model § 5 — Reports
• N.Y. General City Model § 6 — Payment and lien of tax
• N.Y. General City Model § 7 — Declaration of estimated tax
• N.Y. General City Model § 8 — Payments on account of estimated tax
• N.Y. General City Model § 9 — Collection of taxes
• N.Y. General City Model § 10 — Limitations of time
• N.Y. General City Model § 11 — Definitions
• N.Y. General City Model § 12 — Tax based on net income; imposition; minimum tax; new incorporations; dissolution; consolidations; mergers; etc
• N.Y. General City Model § 13 — Years for which imposed
• N.Y. General City Model § 14 — Ascertainment of gain or loss
• N.Y. General City Model § 15 — Exchange of property
• N.Y. General City Model § 16 — Exchange of property when no gain or loss is realized
• N.Y. General City Model § 17 — Inventory
• N.Y. General City Model § 18 — Net income defined
• N.Y. General City Model § 19 — Computation of net income
• N.Y. General City Model § 20 — Gross income defined
• N.Y. General City Model § 21 — Deductions
• N.Y. General City Model § 22 — Items not deductible
• N.Y. General City Model § 23 — Imposition of tax
• N.Y. General City Model § 24 — Years for which imposed
• N.Y. General City Model § 25 — Ascertainment of gain or loss; exchange of property
• N.Y. General City Model § 26 — Inventory
• N.Y. General City Model § 27 — Net income defined; computation
• N.Y. General City Model § 28 — Gross income defined
• N.Y. General City Model § 29 — Deductions
• N.Y. General City Model § 30 — Administration; procedure; provisions of law applicable
• N.Y. General City Model § 31 — Tax on production credit associations
• N.Y. General City Model § 32 — Taxpayers' returns
• N.Y. General City Model § 33 — Consolidated returns
• N.Y. General City Model § 34 — Payment of tax
• N.Y. General City Model § 35 — Declaration of estimated tax; payments on account of estimated tax
• N.Y. General City Model § 36 — Real property taxable
• N.Y. General City Model § 61 — Tax on transportation corporations and associations
• N.Y. General City Model § 62 — Additional tax on transportation corporations and associations
• N.Y. General City Model § 63 — Receivers, etc
• N.Y. General City Model § 64 — Service of process; limitation of time
• N.Y. General City Model § 65 — Exemption of Corporations Owned by a Municipality
• N.Y. General City Model § 66 — Reports of Corporations
• N.Y. General City Model § 67 — Payment of tax and penalties
• N.Y. General City Model § 68 — Taxable years to which taxes apply
• N.Y. General City Model § 69 — First reports for payments for nineteen hundred sixty-six
• N.Y. General City Model § 71 — Application of part
• N.Y. General City Model § 72 — Notice of Deficiency
• N.Y. General City Model § 73 — Assessment
• N.Y. General City Model § 74 — Limitations on Assessment
• N.Y. General City Model § 75 — Interest on underpayment
• N.Y. General City Model § 76 — Additions to tax and civil penalties
• N.Y. General City Model § 77 — Overpayment
• N.Y. General City Model § 78 — Limitations on credit or refund
• N.Y. General City Model § 79 — Interest on overpayment
• N.Y. General City Model § 80 — Petition to director of finance
• N.Y. General City Model § 81 — Review of director's decision
• N.Y. General City Model § 82 — Mailing rules; holidays
• N.Y. General City Model § 83 — Collection, levy and liens
• N.Y. General City Model § 84 — Transferees
• N.Y. General City Model § 85 — Jeopardy assessment
• N.Y. General City Model § 86 — Criminal penalties
• N.Y. General City Model § 87 — General powers of director of finance
• N.Y. General City Model § 88 — Secrecy required of official; penalty for violation
• N.Y. General City Model § 89 — Disposition of revenues
• N.Y. General City Model § 90 — Inconsistencies with other laws
• N.Y. General City Model § 91 — Effect of invalidity in part
• N.Y. General City Model § 101 — Imposition of tax
• N.Y. General City Model § 101-a — Taxable years to which tax applies; tax for taxable years beginning prior to and ending after January first, nineteen hundred sixty-six
• N.Y. General City Model § 102 — Meaning of terms
• N.Y. General City Model § 103 — Unincorporated business defined
• N.Y. General City Model § 104 — Unincorporated business taxable income
• N.Y. General City Model § 105 — Unincorporated business gross income
• N.Y. General City Model § 106 — Unincorporated business deductions
• N.Y. General City Model § 107 — Allocation to the city
• N.Y. General City Model § 108 — Deductions not subject to allocation
• N.Y. General City Model § 109 — Unincorporated business exemptions
• N.Y. General City Model § 115 — Declarations of estimated tax
• N.Y. General City Model § 116 — Payments of estimated tax
• N.Y. General City Model § 121 — Accounting periods and methods
• N.Y. General City Model § 122 — Returns, payment of tax
• N.Y. General City Model § 123 — Time and place for filing returns and paying tax
• N.Y. General City Model § 124 — Signing of returns and other documents
• N.Y. General City Model § 125 — Extensions of time
• N.Y. General City Model § 126 — Requirements concerning returns, notices, records and statements
• N.Y. General City Model § 127 — Report of change in federal taxable income
• N.Y. General City Model § 127-a — Reporting of changes or corrections in sales and compensating use tax liability
• N.Y. General City Model § 128 — Change of election
• N.Y. General City Model § 129 — Notice of deficiency
• N.Y. General City Model § 130 — Assessment
• N.Y. General City Model § 131 — Limitations on assessment
• N.Y. General City Model § 132 — Interest on underpayment
• N.Y. General City Model § 133 — Additions to tax and civil penalties
• N.Y. General City Model § 134 — Overpayment
• N.Y. General City Model § 135 — Limitations on credit or refund
• N.Y. General City Model § 136 — Interest on overpayment
• N.Y. General City Model § 137 — Petition to director of finance
• N.Y. General City Model § 138 — Review of director's decision
• N.Y. General City Model § 139 — Mailing rules; holidays
• N.Y. General City Model § 140 — Collection, levy and liens
• N.Y. General City Model § 141 — Transferees
• N.Y. General City Model § 142 — Jeopardy assessment
• N.Y. General City Model § 143 — Criminal penalties
• N.Y. General City Model § 144 — Armed forces relief provisions
• N.Y. General City Model § 145 — General powers of director of finance
• N.Y. General City Model § 146 — Secrecy requirement and penalties for violation
• N.Y. General City Model § 147 — Effect of invalidity in part
• N.Y. General City Model § 148 — Inconsistencies with other laws
• N.Y. General City Model § 149 — Disposition of revenues