{"data":{"id":"us-nyc/n.y.c.-admin.-code-l.l.-1987-037","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § L.L. 1987/037","heading":"L.L. 1987/037","body":"Enactment date: 7/6/1987\n\nInt. No. 851\n\nBy Council Member DeMarco (by request of the Mayor) (Passed under a message of necessity from the Mayor)\n\nA Local Law to amend the administrative code of the city of New York, in relation to disallowing the deduction under the personal income tax on residents of the tax on petroleum businesses imposed by article thirteen-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§ 2. This local law shall take effect immediately and shall apply to taxable years commencing on or after the first day of July, nineteen hundred eighty-three and to that portion of any taxable year commencing prior thereto to the extent of that portion of such year which includes the period which commences with the first day of July, nineteen hundred eighty-three.","path":["New York City Administrative Code","1987"],"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":"1120846f0136f3935fd357d2b6b2406dfe7032e9b4210ee1d2c82eaa4aa50a10","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-l.l.-1987-035","next":"us-nyc/n.y.c.-admin.-code-l.l.-1987-038"},"notice":"GroundRules: Original legal text. Not legal advice."}