{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-1105.1","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-1105.1","heading":"§ 11-1105.1 Credit for rebates and discounts of charges for energy.","body":"A taxpayer shall be allowed a credit against the amount of taxes imposed by this chapter for the amount of special rebates and discounts made in accordance with the provisions of section 22-602 of this chapter and for the amount of special rebates and discounts made in accordance with the provisions of section twenty-five-bb of the general city law. Such credit shall be applied against the amount of tax otherwise required to be paid as provided in subdivision a of section 11-1105 of this chapter and shall be claimed for the taxable period immediately succeeding the taxable period in which such rebates or discounts are made.","path":["New York City Administrative Code","Title 11","Chapter 11: Utility Tax"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"2575f3a809f70bdc54b3006f338230eed24581148c9e19a4fd31ed615f06602c","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-1105","next":"us-nyc/n.y.c.-admin.-code-11-1105.2"},"notice":"GroundRules: Original legal text. Not legal advice."}