reglab/housing_qa huggingface dataset:
NY Gen City L § 25-A-66 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-66 - Overpayment.

§ 66. Overpayment.--(a)   General.--The   administrator,   within  the applicable period of limitations, may credit an  overpayment  of  income tax and interest on such overpayment against any liability in respect of any  tax imposed by this local law or by any local law of the city which imposes an unincorporated business income tax on the person who made the overpayment, and the balance shall be refunded. Any  refund  under  this section shall be made only upon the filing of a return.  (b)  Excessive  withholding.--If  the amount allowable as a credit for tax withheld from the taxpayer exceeds  his  tax  to  which  the  credit relates, the excess shall be considered an overpayment.  (c) Overpayment by employer.-- If there has been an overpayment of tax required  to  be  deducted  and withheld under section fifty-one, refund shall be made to the employer only to the extent that the amount of  the overpayment was not deducted and withheld by the employer.  (d)  Credits  against  estimated tax.--The administrator may prescribe regulations providing for the crediting against the estimated income tax for any taxable year of the amount determined to be  an  overpayment  of the  income  tax  for  a  preceding  taxable year. If any overpayment of income tax is so claimed as a  credit  against  estimated  tax  for  the succeeding taxable year, such amount shall be considered as a payment of the  income  tax for the succeeding taxable year (whether or not claimed as a credit in the declaration of  estimated  tax  for  such  succeeding taxable  year),  and  no  claim for credit or refund of such overpayment shall be allowed for the taxable year for which the overpayment arises.  (e) Rule where no tax liability.--If there is no tax liability  for  a period  in respect of which an amount is paid as income tax, such amount shall be considered an overpayment.  (f) Assessment and collection after limitation period.--If any  amount of  income  tax  is  assessed  or  collected after the expiration of the period of limitations properly applicable thereto, such amount shall  be considered an overpayment.
NY Gen City L § 25-A-68 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-68 - Interest on Overpayment.

§ 68. Interest   on  overpayment.--(a)  General.--Notwithstanding  the provisions of section  three-a  of  the  state  general  municipal  law, interest  shall  be  allowed  and paid as follows at the rate of six per cent per annum upon any overpayment in respect of  the  tax  imposed  by this title:  (1)  from  the  date  of  the overpayment to the due date of an amount against which a credit is taken; or  (2) from the date of the overpayment to a date (to  be  determined  by the administrator) preceding the date of a refund check by not more than thirty  days,  whether  or  not  such  refund  check  is accepted by the taxpayer after tender of such check to the taxpayer. The  acceptance  of such  check  shall  be without prejudice to any right of the taxpayer to claim any additional overpayment and interest thereon.   No interest shall be allowed or paid if the  amount  thereof  is  less than one dollar.  (b)  Advance  payment of tax, payment of estimated tax, and credit for income tax withholding.--The provisions of subdivisions (h), (i) and (j) of section sixty-seven applicable in determining the date of payment  of tax  for  purposes of determining the period of limitations on credit or refund, shall be applicable in  determining  the  date  of  payment  for purposes of this section.  (c)  Income tax refund within three months of due date of tax.--If any overpayment of tax imposed by this local law is  refunded  within  three months  after  the  last  date  prescribed (or permitted by extension of time) for filing the return of such tax or within three months after the return was filed, whichever is later, no interest shall be allowed under this section on such overpayment.  (d) Refund of income tax caused by carryback.--For  purposes  of  this section,  if  any  overpayment  of tax imposed by this local law results from a carryback of a net operating  loss,  such  overpayment  shall  be deemed  not  to have been made prior to the close of the taxable year in which such net operating loss arises.  (e) Cross-reference.--For provision terminating interest after failure to  file  notice  of  federal  change  under  section  thirty-nine,  see subdivision (c) of section sixty-seven.
NY Gen City L § 25-A-71 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-71 - Mailing Rules; Holidays.

§ 71. Mailing  rules;  holidays.--(a)  Timely  mailing.--If any claim, statement, notice, petition, or other document (including to the  extent authorized  by the administrator, a return or a declaration of estimated tax) required to be filed within a prescribed period or on or  before  a prescribed  date  under authority of any provision of this local law is, after such period or such date, delivered by the United States  mail  to the  administrator, bureau, office, officer or person with which or with whom such document is required to be  filed,  the  date  of  the  United States  postmark  stamped on the envelope shall be deemed to be the date of delivery. This subdivision shall apply  only  if  the  postmark  date falls  within  the prescribed period or on or before the prescribed date for the filing of such document, determined with regard to any extension granted for such filing, and only if such document was deposited in  the mail,  postage prepaid, properly addressed to the administrator, bureau, office, officer or person with  which  or  with  whom  the  document  is required  to  be  filed.  If  any  document  is  sent  by  United States registered mail, such registration shall be prima  facie  evidence  that such  document  was  delivered  to  the  administrator,  bureau, office, officer or person to which or to whom addressed. To the extent that  the administrator  shall prescribe by regulation, certified mail may be used in lieu of registered mail under this section.  This  subdivision  shall apply in the case of postmarks not made by the United States Post Office only if and to the extent provided by regulations of the administrator.  (b)  Last known address.--For purposes of this local law, a taxpayer's last known address shall be the address given in the last  return  filed by  him,  unless  subsequently to the filing of such return the taxpayer shall have notified the administrator of a change of address.  (c) Last day a Saturday, Sunday or legal holiday.--When the  last  day prescribed under authority of this local law (including any extension of time)  for  performing  any  act  falls  on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act  shall  be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.
NY Gen City L § 25-AP6 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-AP6 - Miscellaneous

                               PART VI MISCELLANEOUS
NY Gen City L § 25-A-90 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-90 - Deposit and Disposition of Revenues by Administrator.

§ 90. Deposit and disposition of revenues by administrator. All taxes,   penalties and interest imposed under this local law which are paid to or   collected  by  the administrator shall be deposited by the administrator   in the general fund of the city imposing such tax.
NY Gen City L § 25-A-91 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-91 - Effect of Invalidity in Part; Inconsistencies With Other Laws.

§ 91. Effect of invalidity in part; inconsistencies with other laws.-- (a)  If any clause, sentence, paragraph, subdivision, section, provision or other portion of this local law or the  application  thereof  to  any person  or circumstances shall be held to be invalid, such holding shall not affect, impair or invalidate the remainder of this local law or  the application  of  such  portion  held  invalid,  to  any  other person or circumstances, but shall be confined in its  operation  to  the  clause, sentence,  paragraph,  subdivision,  section, provision or other portion thereof  directly  involved  in  such  holding  or  to  the  person  and circumstances therein involved.  (b)  If  any  provision  of  this  local  law is inconsistent with, in conflict with, or contrary to any other provision of law, such provision of this local law shall prevail over such other provision and such other provision shall be deemed to have been amended, superseded  or  repealed to the extent of such inconsistency, conflict or contrariety.
NY Gen City L § 25-B (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-B - Credits Against Tax.

§ 25-b. Credits  against tax.-- (a) Specific credit for individuals.-- For taxable years beginning on or after  July  first,  nineteen  hundred sixty-seven,  a  local  law  imposing  a  tax  on the personal income of residents as authorized by this article may provide for the allowance of the following credits:  (1) A credit not in excess of two  dollars  and  fifty  cents  for  an individual  who is not married and is not the head of a household and is not a surviving spouse;  (2) A credit not in excess of six dollars and fifty cents for  husband and  wife, provided that if their taxes are separately computed (whether or not on a single form), the credit allowable to each  shall  be  three dollars and twenty-five cents; and  (3) A credit not in excess of six dollars and fifty cents for the head of a household or for a surviving spouse.  (b)  Marital  or  other status.-- A taxpayer's marital or other status under this section shall be the same as his marital or other status  for purposes of establishing the applicable federal income tax rates.
NY Gen City L § 25-C (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-C - Administrative Provisions.

§ 25-c. Administrative provisions.-- Any local law adopted pursuant to   this  article  may also contain, in addition to the provisions set forth   in section twenty-five-a of this chapter, and to the  extent  consistent   with  this  article,  other provisions necessary and appropriate for the   imposition, collection and administration of the tax herein  authorized,   including a provision substantially the same as the following:Whenever  there  is made a sale, transfer or assignment in bulk of any   part or the  whole  of  a  stock  of  merchandise  or  of  fixtures,  or   merchandise and of fixtures pertaining to the conducting of the business   of  the  seller, transferrer or assignor, otherwise than in the ordinary   course of trade and in the regular prosecution  of  said  business,  the   puchaser,  transferee  or assignee shall at least ten days before taking   possession of such merchandise, fixtures, or merchandise  and  fixtures,   or  paying  therefor, notify the administrator by registered mail of the   proposed sale and of the price, terms and conditions thereof, whether or   not the seller, transferrer or assignor, has represented to, or informed   the purchaser, transferee or assignee, that it owes any tax pursuant  to   this local law, whether or not the purchaser, transferee or assignee has   knowledge  that  such taxes are owing, and whether or not any such taxes   are in fact owing.Whenever the purchaser, transferee or assignee shall fail to give  the   notice  to  the  administrator  required  by the preceding paragraph, or   whenever the administrator shall inform  the  purchaser,  transferee  or   assignee that a possible claim for such tax or taxes exists, any sums of   money,  property  or choses in action, or other consideration, which the   purchaser, transferee or assignee is required to transfer  over  to  the   seller,  transferrer  or  assignor  shall be subject to a first priority   right and lien for any such taxes theretofore or  thereafter  determined   to  be due from the seller, transferrer or assignor to the city, and the   purchaser, transferee or  assignee  is  forbidden  to  transfer  to  the   seller,  transferrer  or  assignor  any  such sums of money, property or   choses in action to the extent of the amount of the  city's  claim.  For   failure to comply with the provisions of this subdivision the purchaser,   transferee  or assignee, in addition to being subject to the liabilities   and remedies imposed under the provisions of article six of the  uniform   commercial  code, shall be personally liable for the payment to the city   of any such taxes, theretofore or thereafter determined to be due to the   city from the seller, transferrer or assignor and such liability may  be   assessed  and  enforced  in  the same manner as the liability for tax is   imposed under this local law.
NY Gen City L § 25-U (2021)
2021 New York Laws GCT - General City Article 2-F - Rebates of Charges for Energy 25-U - Construction.

§ 25-u. Construction.  Nothing  contained  in  this  article  shall be   construed as reducing the amount of a receipt  for  sales  tax  purposes   under   any  of  the  sales  taxes  imposed  or  authorized  by  article   twenty-eight or twenty-nine of the tax law; or  as  reducing  the  gross   receipts,  the gross income or the gross operating income subject to tax   pursuant  to  section  one  hundred  eighty-six-a  of  the  tax  law  or   authorized  to  be subjected to tax by section twelve hundred one of the   tax law. The burden of establishing eligibility to claim the benefits of   this article shall rest with the party claiming such benefits.
NY Gen City L § 25-X (2021)
2021 New York Laws GCT - General City Article 2-G - Rebate of Amount of Local Sales Tax Paid on Sales of Energy 25-X - Construction.

§ 25-x. Construction.  Nothing  contained  in  this  article  shall be   construed as reducing the amount of a receipt  for  sales  tax  purposes   under   any  of  the  sales  taxes  imposed  or  authorized  by  article   twenty-eight or twenty-nine of the tax law; or  as  reducing  the  gross   receipts,  the gross income or the gross operating income subject to tax   pursuant  to  section  one  hundred  eighty-six-a  of  the  tax  law  or   authorized  to  be subjected to tax by section twelve hundred one of the   tax law. The burden of establishing eligibility to claim the benefits of   this article shall rest with party claiming such benefits.
NY Gen City L § 25-CC (2021)
2021 New York Laws GCT - General City Article 2-I - Rebates of Charges for Energy in Revitalization Areas in Cities Having a Population of One Million or More 25-CC - Construction.

§ 25-cc. Construction.  Nothing  contained  in  this  article shall be   construed as reducing the amount of a receipt  for  sales  tax  purposes   under   any  of  the  sales  taxes  imposed  or  authorized  by  article   twenty-eight or twenty-nine of the tax law; or  as  reducing  the  gross   receipts,  the gross income or the gross operating income subject to tax   pursuant to section one hundred eighty-six or one  hundred  eighty-six-a   of  the  tax  law or authorized to be subjected to tax by section twelve   hundred one of the tax law.  The  burden  of  establishing  initial  and   continuing  eligibility to claim the benefits of this article shall rest   with the party claiming such benefits.
NY Gen City L § 26 (2021)
2021 New York Laws GCT - General City Article 3 - Enacted Without a Hdg 26 - Official Map, Establishment.

§ 26. Official  map, establishment. Every city by ordinance, local law   or resolution of the legislative body which has  the  authority  to  lay   out,  adopt  and  establish streets, highways and parks may establish an   official map of  the  city  showing  the  streets,  highways  and  parks   theretofore  laid  out, adopted and established by law. Drainage systems   may also be shown on this map. Such map is to be deemed to be final  and   conclusive  with respect to the location and width of streets, highways,   drainage systems and the location of parks shown thereon. Such  official   map  is  hereby  declared  to be established to conserve and promote the   public health, safety and general welfare.  Said ordinance, local law or   resolution shall make it  the  duty  of  some  appropriate  official  or   employee  of said city at once to file with the clerk or register of the   county or counties in which said city is situated a certificate  showing   that the city has established an official map.
NY Gen City L § 29 (2021)
2021 New York Laws GCT - General City Article 3 - Enacted Without a Hdg 29 - Official Map, Changes.

§ 29. Official  map,  changes. Such legislative body is authorized and   empowered, whenever and as often as  it  may  deem  it  for  the  public   interest,  to change or add to the official map of the city so as to lay   out new streets, highways or  parks,  or  to  widen  or  close  existing   streets,  highways or parks.  Drainage systems may also be shown on this   map. At least five days' notice of a  public  hearing  on  any  proposed   action  with  reference  to  such  change  in  the official map shall be   published at least once in an official publication of said city or in  a   newspaper  of general circulation therein. No change in the official map   shall be made for the lay out of a new street or the opening or widening   of any street unless notice shall have been  sent  by  registered  mail,   return  receipt  requested,  to the person and address noted on the last   preceding real property tax notice issued on the property which is to be   included in such proposed layout, opening or widening of  such  streets.   Before  making  such  addition or change the matter shall be referred to   the planning board for report thereon, but if the planning  board  shall   not  make  its  report  within  thirty  days of such reference, it shall   forfeit the right further to suspend action.  Such additions and changes   when adopted shall become a part of the official map of  the  city,  and   shall  be deemed to be final and conclusive with respect to the location   of the streets, highways and parks shown thereon.The layout, widening or  closing,  or  the  approval  of  the  layout,   widening  or  closing  of  streets,  highways or parks by the city under   provisions of law other than those contained in this  article  shall  be   deemed  to  be  a  change  or addition to the official map, and shall be   subject to all the provisions of this article.
NY Gen City L § 31 (2021)
2021 New York Laws GCT - General City Article 3 - Enacted Without a Hdg 31 - Planning Board, General Reports.

§ 31. Planning  board, general reports.  The planning board shall have   full power and authority to make such investigations, maps  and  reports   and recommendations in connection therewith relating to the planning and   development  of  the  city  as to it seems desirable providing the total   expenditures of said board shall not exceed the  appropriation  for  its   expenses.
NY Gen City L § 34 (2021)
2021 New York Laws GCT - General City Article 3 - Enacted Without a Hdg 34 - Subdivision Review; Record of Plats.

§ 34. Subdivision  review;  record  of  plats.  1. Filing of plat with county clerk or register. (a) No plat of a subdivision of  land  showing lots,  blocks  or  sites shall be filed or recorded in the office of the county clerk or register until it has been approved by a planning  board which  has  been empowered to approve such plats. Further, such approval must be endorsed in writing on the plat in such manner as  the  planning board may designate.  (b)  Such  endorsement shall stipulate that the plat does not conflict with the county official map, where one exists, or in cases where  plats do  front  on  or  have  access  to or are otherwise related to roads or drainage systems shown on the county official map, that  such  plat  has been  approved in the manner specified by subdivision two of section two hundred thirty-nine-f of the general municipal law.   2. Notification of filing. It shall be the duty of the county clerk or register to notify the planning board in writing within  three  days  of the  filing  or  recording  of any plat approved by such planning board, identifying such plat by its title, date of  filing  or  recording,  and official file number.   3.  Effect  of  filing.  After  such  plat  is approved and filed, the streets, highways and parks shown on such plat shall  be  and  become  a part of the official map or plan of the city.   4.  Cession  or  dedication  of  streets,  highways  or parks. (a) All streets, highways or parks shown on a filed or recorded plat are offered for dedication to the public unless the owner of the affected  land,  or the owner's agent, makes a notation on the plat to the contrary prior to final  plat  approval.  Any  street, highway or park shown on a filed or recorded plat shall be deemed to be private until such time  as  it  has been formally accepted by a resolution of the local legislative body, or until  it  has  been  condemned  by the city for use as a public street, highway or park.  (b) In the event that such approved plat  is  not  filed  or  recorded prior to the expiration date of the plat approval as provided in section thirty-two  of  this  article,  then  such  offer of dedication shall be deemed to be invalid, void and of no effect on and after such expiration date.
NY Gen City L § 35 (2021)
2021 New York Laws GCT - General City Article 3 - Enacted Without a Hdg 35 - Permits for Building in Bed of Mapped Streets.

§ 35. Permits  for  building in bed of mapped streets. For the purpose   of preserving the integrity of such official map or plan no permit shall   hereafter be issued for any building in the bed of any street or highway   shown or laid out on such map or plan, provided, however,  that  if  the   land  within such mapped street or highway is not yielding a fair return   on its value to the owner, the board of appeals or other  similar  board   in  any  city  which  has  established such a board having power to make   variances or exception in zoning  regulations  shall  have  power  in  a   specific case by the vote of a majority of its members to grant a permit   for  a  building  in  such  street  or  highway  which will as little as   practicable increase the cost of opening such street or highway, or tend   to cause a change of such official map  or  plan,  and  such  board  may   impose  reasonable  requirements as a condition of granting such permit,   which requirements shall inure to the benefit of the city. Before taking   any action authorized in this section, the board of appeals  or  similar   board shall give a hearing at which parties in interest and others shall   have  an  opportunity  to  be heard. At least fifteen days notice of the   time and place of  such  hearing  shall  be  published  in  an  official   publication  of  said  city  or  in  a  newspaper of general circulation   therein. Any such decision shall be  subject  to  review  by  certiorari   order issued out of a court of record in the same manner and pursuant to   the  same provisions as in appeals from the decisions of such board upon   zoning regulations.Where a proposed street widening or extension has been shown  on  such   official map or plan for ten years or more and the city has not acquired   title  thereto,  the  city may, after a hearing on notice as hereinabove   provided, grant a permit for a building and/or structure in such  street   or  highway  and  shall  impose  such  reasonable  requirements  as  are   necessary to protect the public interest as a condition of granting such   permit, which requirements shall inure to the benefit of the city.