{"data":{"id":"us-nyc/n.y.c.-admin.-code-l.l.-1986-003","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § L.L. 1986/003","heading":"L.L. 1986/003","body":"Enactment date: 4/8/1986\n\nInt. No. 68\n\nBy Council Member DeMarco (by request of the Mayor)\n\nA Local Law to amend the administrative code of the city of New York, in relation to disallowing a deduction under the city general or financial corporation tax for taxes imposed under article 13-A of the tax law\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 and shall apply to any taxable year commencing on or after January first, nineteen hundred eighty-six.","path":["New York City Administrative Code","1986"],"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":"56197b3ea723a33d64e6e5329b1b950c768182937ea7926cf060ed90f1836f0c","source_id":"us-nyc","stale":true,"prev":"us-nyc/n.y.c.-admin.-code-l.l.-1986-002","next":"us-nyc/n.y.c.-admin.-code-l.l.-1986-005"},"notice":"GroundRules: Original legal text. Not legal advice."}