{"data":{"id":"us-nyc/n.y.c.-admin.-code-l.l.-1986-078","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § L.L. 1986/078","heading":"L.L. 1986/078","body":"Enactment date: 12/22/1986\n\nInt. No. 727\n\nBy Council Member DeMarco (by request of the Mayor)\n\nA Local Law to amend local law number four of the city of New York for the year nineteen hundred seventy-seven, in relation to continuing the present rates of the transportation corporation tax\n\nBe it enacted by the Council as follows:\n\nSection 1. Section four of local law number four for the year nineteen hundred seventy-seven is amended to read as follows:\n\n§ 4. The rates provided in this local law for taxable years commencing on or after January first, nineteen hundred seventy-five shall apply to taxable years commencing on or after January first, nineteen hundred seventy-five and ending on or before December thirty-first, nineteen hundred eighty-eight. Thereafter, the lower rates in effect for taxable years ending on or before December thirty-first, nineteen hundred seventy-four shall apply.\n\n§ 2. This local law shall take effect immediately.","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":"814cd2d3b239557e8252254bc43f989d64c2a7a1a4baf46564b83f7777279d4a","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-l.l.-1986-077","next":"us-nyc/n.y.c.-admin.-code-l.l.-1986-080"},"notice":"GroundRules: Original legal text. Not legal advice."}