N.Y.C. Admin. Code § L.L. 1985/010: L.L. 1985/010

Enactment date: 2/7/1985

Int. No. 462-A

By Council Member Sadowsky (by request of the Mayor)

A Local Law to amend the administrative code of the city of New York, in relation to reporting changes or corrections in sales and compensating use tax liability with respect to which tax credits are provided for utility tax, general corporation tax and unincorporated business tax purposes

Be it enacted by the Council as follows:

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[Consolidated provisions are not included in this Appendix A]

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§ 23. This local law shall take effect immediately and shall be applicable to final state determinations made and to amended returns or reports filed with the state tax commission on and after June thirtieth, nineteen hundred eighty, but only to such final state determinations or such amended returns or reports which relate, in whole or in part, to sales and use tax credits claimed under titles QQ, R or S of chapter forty-six of the administrative code of the city of New York. Notwithstanding any provision to the contrary contained in the amendments made by this local law, any final state determination or amended return or report which, under any such provision, would have been required to be reported or filed prior to the effective date of this local law, shall be deemed to have been timely filed if filed within ninety days of the effective date hereof.