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New York · Through 2026-09-11

N.Y. General City Model 772/66 § 91: Effect of invalidity in part

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Where this section sits in the code
  1. General City Model 772/66
  2. Part 6. (corporate Tax Procedure and Administration)

§ 91. Effect of invalidity in part. If any clause, sentence,

paragraph, subsection, section or other part of this title 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 title or the application of such part held invalid, to

any other person or circumstances, but shall be confined in its

operation to the clause, sentence, paragraph, subsection, section or

other part thereof directly involved in such holding, or to the person

and circumstances therein involved.

§ 2. Notwithstanding any provision of law to the contrary, any city

having a population of one million or more, acting through its local

legislative body, is hereby authorized and empowered to adopt and amend

local laws imposing for any such city a tax on unincorporated

businesses. The terms of such local law shall be, substantially, as

follows except that any such local law may be amended for the purpose of

conforming it with similar provisions of article twenty-three of the tax

law as presently in effect or as it may be amended and except that the

appendix in any such local law may be amended for the purpose of

conforming it with the United States internal revenue code or other

federal laws relating to taxation as presently in effect or as they may

be amended;

Collected 2026-09-14T19:32:44Z. Source file · JSON

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