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Adopted Rules: Closed to Comments

Adopted Rules Content: 

In 2019 multiple offices within the Department of Finance (DOF) moved office locations. The DOF rule will eliminate the outdated addresses for mailings found under certain sections of the rules. Matter underlined is new. Matter in brackets [ ] is to be deleted. “Shall” and “must” denote mandatory requirements and may be used interchangeably in the rules of this department unless otherwise specified or unless the context clearly indicates otherwise. 

Section 1. Paragraph (2) of subdivision (c) of section 16-02 of chapter 16 of title 19 of the rules of the city of New York is amended to read as follows:

(2) A request for a ruling must be submitted [to the Office of Legal Affairs, Department of Finance, 345 Adams Street, 3rd Floor, Brooklyn, N.Y. 11201] in accordance with the instructions accompanying the prescribed application form. 

Section 2. Subdivision (b) of section 16-06 of chapter 16 of title 19 of the rules of the city of New York is amended to read as follows: (b) Letter rulings may be published and made available to the public. The complete text of a letter ruling may be published, or made available, except that the taxpayer's name, address, identifying numbers and other factual information which may identify the taxpayer will be deleted. Requests for copies of a letter ruling may be made to the Department of Finance, Records Access Officer[, 345 Adams Street, Brooklyn, N.Y. 11201]. Copies will be furnished at a cost of 25 cents per page.

Section 3. Subparagraph (iii) of paragraph (4) of subdivision (h) of section 3-04 of chapter 3 of title 19 of the rules of the city of New York is amended to read as follows:

(iii) A taxpayer may not adjust the entire net income allocation percentage, the alternative entire net income allocation percentage or the asset allocation percentage described in this section or use a different method of allocating its entire net income, alternative entire net income or taxable assets within and without New York City without the written consent of the Commissioner of Finance. A request to adjust the entire net income allocation percentage, the alternative entire net income allocation percentage or the asset allocation percentage or to use a different method of allocation must be made through the Department of Finance, Audit Division, Banking Corporation Tax Unit.[sent to :

Department of Finance

Audit Division

Banking Corporation Tax Unit

345 Adams Street

7th Floor

Brooklyn, NY 11201]

The request must set forth complete information on which the request is made, together with a computation of the amount of tax which would be due under the proposed method. A taxpayer

making a request for an adjustment of any of its allocation percentages, or to use a different method of allocation must compute and pay its tax in accordance with the entire net income allocation percentage, the alternative entire net income allocation percentage and the asset allocation percentage described in this section and it must file its return in accordance with the instructions shown on the return.

Effective Date: 
Sat, 02/15/2020

Proposed Rules: Closed to Comments

Agency:
Comment By: 
Monday, November 25, 2019
Proposed Rules Content: 

In 2019 multiple offices within the Department of Finance (DOF) moved office locations. The DOF proposed rule will eliminate the outdated addresses for mailings found under certain sections of the rules.

Subject: 

The Department of Finance will not hold a public hearing on this proposed rule change pursuant to New York City Charter section 1043(e)(iii) on the grounds that a public hearing would serve no public purpose.

Contact: 

• Website. You can submit comments to the Department of Finance through the NYC
rules website: http://rules.cityofnewyork.us.
• Email. You can email written comments to smithcolleen@finance.nyc.gov.
• Mail. You can mail written comments to NYC Department of Finance, Legal Affairs
Division, 375 Pearl Street, 30th Floor, New York, N.Y.10038, Attn: Colleen Smith.
• Fax. You can fax written comments to NYC Department of Finance, Attn: Colleen
Smith, at (212) 748-6982.

Download Copy of Proposed Rule (.pdf): 

Proposed Rules: Closed to Comments

Agency:
Comment By: 
Tuesday, June 28, 2011
Proposed Rules Content: 



 Click here (.pdf) for the complete text of the proposed rule.