{"data":{"id":"us-nyc/n.y.c.-admin.-code-l.l.-1985-074","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § L.L. 1985/074","heading":"L.L. 1985/074","body":"Enactment date: 12/2/1985\n\nInt. No. 464\n\nBy Council Member Sadowsky (by request of the Mayor}\n\nA Local Law to amend the administrative code of the city of New York, in relation to the election by certain corporations to treat cash and certain governmental obligations as subsidiary capital pursuant to the general corporation tax law contained in part II of title R of chapter forty-six of such code\n\nBe it enacted by the Council as follows:\n\n* * *\n\n[Consolidated provisions are not included in this Appendix A]\n\n* * *\n\n§ 3. This local law shall take effect immediately, but shall only apply to taxable years beginning on or after January first, nineteen hundred eighty-five.","path":["New York City Administrative Code","1985"],"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":"7c3e1c78900ed91207ac871af5956b4137c1239b4a6b37fd51ab9b7742f36f6b","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-l.l.-1985-069","next":"us-nyc/n.y.c.-admin.-code-l.l.-1985-075"},"notice":"GroundRules: Original legal text. Not legal advice."}