reglab/statecodes huggingface dataset:
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-51 - Requirement of Withholding Tax From Wages.

§ 51. Requirement  of withholding tax from wages.--(a) General.--On or
after the first payroll period beginning forty-five days after the  date
this  local  law becomes effective, every employer maintaining an office
or transacting business within this state  and  making  payment  of  any
wages  taxable  under this local law shall deduct and withhold from such
wages for each payroll period a  tax  computed  in  such  manner  as  to
result,  so far as practicable, in withholding from the employee's wages
during each calendar year an amount substantially equivalent to the  tax
reasonably  estimated  to be due under this local law resulting from the
inclusion in the employee's city adjusted  gross  income  of  his  wages
received during such calendar year. The method of determining the amount
to  be  withheld shall be prescribed by regulations of the administrator
with due regard to the city withholding exemptions of the  employee  and
the sum of any credits allowable against his tax. This section shall not
apply  to  payments by the United States for service in the armed forces
of the United States.
(b) Withholding exemptions.--For purposes of this section:
(1) An  employee  shall  be  entitled  to  the  same  number  of  city
withholding  exemptions as the number of withholding exemptions to which
he is entitled for federal income tax withholding purposes. An  employer
may  rely  upon  the number of federal withholding exemptions claimed by
the employee, except where the employee claims  a  different  number  of
city withholding exemptions.
(2) The amount of each city exemption shall be six hundred dollars.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-52 - Information Statement for Employee.

§ 52. Information statement for employee.-- Every employer required to
  deduct  and  withhold  tax  under  this  local  law from the wages of an
  employee, or who would have been required so to deduct and withhold  tax
  if  the  employee  had  claimed  no more than one withholding exemption,
  shall furnish to each such employee in respect of the wages paid by such
  employer to such employee during the calendar year on or before February
  fifteenth of the succeeding year, or, if his  employment  is  terminated
  before the close of such calendar year, within thirty days from the date
  on  which  the last payment of the wages is made, a written statement as
  prescribed by the administrator showing the amount of wages paid by  the
  employer  to  the employee, the amount deducted and withheld as tax, and
  such other information as the administrator shall prescribe.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-53 - Credit for Tax Withheld.

§ 53. Credit  for  tax withheld.-- Wages upon which tax is required to
  be withheld shall be taxable under this local law as if  no  withholding
  were  required,  but  any  amount  of tax actually deducted and withheld
  under this local law in any calendar year shall be deemed to  have  been
  paid  to  the  administrator on behalf of the person from whom withheld,
  and such person shall be credited with having paid that  amount  of  tax
  for  the  taxable  year  beginning in such calendar year.  For a taxable
  year of less  than  twelve  months,  the  credit  shall  be  made  under
  regulations of the administrator.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-55 - Employer's Liability for Withheld Taxes.

§ 55. Employer's   liability  for  withheld  taxes.--  Every  employer
  required to deduct and withhold tax under this local law is hereby  made
  liable  for  such  tax.  For  purposes of assessment and collection, any
  amount required to be withheld and paid over to the  administrator,  and
  any additions to tax, penalties and interest with respect thereto, shall
  be  considered  the  tax  of  the  employer.  Any amount of tax actually
  deducted and withheld under this local law shall be held to be a special
  fund in trust for the city. No employee shall have any right  of  action
  against his employer in respect to any moneys deducted and withheld from
  his  wages  and  paid  over  to  the  administrator  in compliance or in
  intended compliance with this local law.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-56 - Employer's Failure to Withhold.

§ 56. Employer's  failure to withhold.--If an employer fails to deduct
  and withhold tax as required, and thereafter the tax against which  such
  tax  may  be  credited  is  paid, the tax so required to be deducted and
  withheld shall not be collected from  the  employer,  but  the  employer
  shall  not  be  relieved  from liability for any penalties, interest, or
  additions to the tax otherwise applicable in respect of such failure  to
  deduct and withhold.
2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-62 - Assessment.

§ 62. Assessment.--(a)  Assessment  date.--The  amount  of tax which a
return shows to be due, or the amount of tax which a return  would  have
shown  to  be  due  but  for a mathematical error, shall be deemed to be
assessed on the date of filing of  the  return  (including  any  amended
return  showing  an  increase  of tax). In the case of a return properly
filed without computation of tax, the tax computed by the  administrator
shall be deemed to be assessed on the date on which payment is due. If a
notice of deficiency has been mailed, the amount of the deficiency shall
be  deemed  to  be  assessed on the date specified in subdivision (b) of
section sixty-one if no petition to the administrator is filed, or if  a
petition   is  filed,  then  upon  the  date  when  a  decision  of  the
administrator establishing the amount of the deficiency  becomes  final.
If  an  amended  return  or report filed pursuant to section thirty-nine
concedes the accuracy of a federal adjustment, change or correction, any
deficiency in tax under this local  law  resulting  therefrom  shall  be
deemed  to  be  assessed  on  the  date of filing such report or amended
return, and such assessment  shall  be  timely  notwithstanding  section
sixty-three.  If  a  notice  of  additional  tax  due,  as prescribed in
subdivision (e) of section sixty-one, has been mailed, the amount of the
deficiency shall be deemed to be assessed on the date specified in  such
subdivision unless within thirty days after the mailing of such notice a
report  of  the federal change or correction or an amended return, where
such return was required by section thirty-nine, is filed accompanied by
a statement showing wherein such federal determination and  such  notice
of  additional  tax  due are erroneous.   Any amount paid as a tax or in
respect of a tax, other than amounts withheld at the source or  paid  as
estimated  income  tax,  shall be deemed to be assessed upon the date of
receipt of payment, notwithstanding any other provisions.
(b) Other assessment powers.--If the mode or time for  the  assessment
of  any  tax  under this local law (including interest, additions to tax
and  assessable  penalties)  is  not   otherwise   provided   for,   the
administrator may establish the same by regulations.
(c)  Estimated  income  tax.--No  unpaid amount of estimated tax under
section thirty-six shall be assessed.
(d) Supplemental  assessment.--The  administrator  may,  at  any  time
within  the  period  prescribed  for  assessment,  make  a  supplemental
assessment,  subject  to  the  provisions  of  section  sixty-one  where
applicable,  whenever it is ascertained that any assessment is imperfect
or incomplete in any material respect.
(e) Cross reference.--For assessment in case of jeopardy, see  section
seventy-four.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 New York Laws › GCT - General City › Article 3 - Enacted Without a Hdg › 35-A - Limitation of Time for Revocation of Permit.

§ 35-a. Limitation  of  time  for  revocation  of permit. An action or
  proceeding to revoke a building permit on the ground that  the  building
  erected  pursuant  thereto stands wholly or partly within the bed of any
  street or highway shown on the official map or plan of a  city  must  be
  commenced  within  fifteen  years  from the time of the issuance of such
  permit; but if at the time this act  takes  effect  more  than  fourteen
  years  have  elapsed  since  the  time of the issuance of the permit, an
  action or proceeding to  revoke  the  permit  on  such  ground  must  be
  commenced  within  one  year  from the time this act takes effect. If no
  action or proceeding is commenced within the time  limited,  the  permit
  shall  be  deemed  as  valid  as  if  it had been issued pursuant to the
  provisions of section thirty-five of this chapter.
2023 New York Laws › GCT - General City › Article 3 - Enacted Without a Hdg › 38 - Court Review.

§ 38. Court  review.  Any  person  or  persons,  jointly  or severally
  aggrieved by any decision of the planning board concerning such plat  or
  the  changing  of  the  zoning regulations of such land, or any officer,
  department, board or bureau of the city, may  obtain  a  review  in  the
  manner  provided  by  the  civil  practice  law  and  rules provided the
  proceeding is commenced within thirty  days  after  the  filing  of  the
  decision in the office of the city clerk.
Commencement  of  the  proceeding  shall  stay  proceedings  upon  the
  decision appealed from.
The court may reverse or affirm, wholly or partly, or may  modify  the
  decision brought up for review.
Costs shall not be allowed against the planning board, unless it shall
  appear  to the court that it acted with gross negligence or in bad faith
  or with malice in making the decision appealed from.
All issues in any proceeding under this section shall have  preference
  over all other civil actions and proceedings.
2023 New York Laws › GCT - General City › Article 3 - Enacted Without a Hdg › 39 - Separability Clause.

§ 39. Separability clause. If any part or provision of this article or
  the  application  thereof  to  any  person  or  circumstance be adjudged
  invalid by any court of competent jurisdiction, such judgment  shall  be
  confined in its operation to the part, provision or application directly
  involved  in  the  controversy  in  which  such judgment shall have been
  rendered and shall not affect or impair the validity of the remainder of
  this  article  or  the  application  thereof   to   other   persons   or
  circumstances  and  the  legislature  hereby declares that it would have
  enacted this article or the remainder thereof had the invalidity of such
  provision or application thereof been apparent.
2023 New York Laws › GCT - General City › Article 4 - Plumbing and Drainage › 40 - Definitions.

§ 40. Definitions.  When used in this article, the words "employing or
  master plumber" shall mean a person having a regular place  of  business
  and  who,  by  himself  or  journeymen  plumbers in his employ, performs
  plumbing work.
2023 New York Laws › GCT - General City › Article 4 - Plumbing and Drainage › 40-A - Examining Boards of Plumbers in Cities.

§ 40-a. Examining  boards  of  plumbers in cities. The existing boards
  for the examination of plumbers in cities of this  state  are  continued
  and  each  shall be known as the examining board of plumbers. Such board
  in each city shall continue to consist of five persons to  be  appointed
  by  the  mayor, of whom two shall be employing or master plumbers of not
  less than ten years' experience in the business  of  plumbing,  and  one
  shall  be a journeyman plumber of like experience, and the other members
  of such board shall be the chief inspector of plumbing and  drainage  of
  such  city,  or officer performing the duties of such inspector, and the
  chief engineer having charge of sewers in such city, but in the event of
  there being no such officers in such city, then any two  other  officers
  having charge or supervision of the plumbing, drainage or sewerage, whom
  the  mayor  shall  designate  or appoint, or two members of the board of
  health of such city having like duties or acting in like capacities.
2023 New York Laws › GCT - General City › Article 4 - Plumbing and Drainage › 41 - Term of Office; Vacancies.

§ 41. Term  of office; vacancies. The term of office of each member of
  such board shall be three years, from the first day of January following
  his appointment. Vacancies occurring by expiration of a  term  shall  be
  filled  by  the  mayor  for  a  full  term. Vacancies by death, removal,
  inability to act, resignation or removal from the  city  of  any  member
  shall  be  filled  by him for the unexpired term. The chief inspector of
  plumbing and drainage and the  engineer  in  charge  of  sewers  or  the
  officers  holding  equivalent  positions  or  acting  in like capacities
  designated or appointed by the mayor as herein  provided,  shall  be  ex
  officio  members  of  such examining board, and when they shall cease to
  hold their offices by reason  or  on  account  of  which  they  were  so
  designated  or  appointed,  their  successors shall act on the examining
  board in their stead.
2023 New York Laws › GCT - General City › Article 4 - Plumbing and Drainage › 42 - Compensation of Members of Board.

§ 42. Compensation  of  members  of  board.  The master and journeymen
  plumbers  serving  as  members  of  such  board   shall   receive   such
  compensation  for  their services as shall be determined by the board of
  estimate and apportionment or other similar body authorized  by  law  to
  fix and determine the compensation of city officers and employees.
2023 New York Laws › GCT - General City › Article 4 - Plumbing and Drainage › 43 - Qualifications.

§  43. Qualifications. All members of such board shall be citizens and
  actual residents of the cities in which they are  appointed,  except  in
  the  city  of  Niagara  Falls  where  such members shall be citizens and
  actual residents of the county wherein the city is situated, the city of
  Middletown where such  members  shall  either  be  citizens  and  actual
  residents  of the county wherein the city is situated or anywhere within
  a twenty-five mile radius of such city within this state, and except  in
  the  city  of  Corning  where  such members shall be citizens and actual
  residents of the county wherein the city is situated or in  an  abutting
  or  adjacent  county,  and  except  in  the city of Rochester where such
  members shall be citizens and actual residents of the county wherein the
  city is situated, and except in the city of Watertown where such members
  shall be citizens and actual residents of the county wherein the city is
  situated. Provided however, in any city with a population of  less  than
  twenty-five  thousand,  or  in  any city which has less than four master
  plumbers, such members may  be  residents  of  the  county  or  counties
  wherein the city is situated.
2023 New York Laws › GCT - General City › Article 4 - Plumbing and Drainage › 44 - Powers and Duties.

§ 44. Powers  and  duties.  The  several  examining boards of plumbers
  shall have power and it shall be their duty:
1. To meet at stated intervals in their respective cities; they  shall
  also meet whenever the board of health of such city or the mayor thereof
  shall in writing request them so to do.
2.  To  have  jurisdiction over and to examine all persons desiring or
  intending to engage in the trade, business or  calling  of  plumbing  as
  employing  plumbers  in  the city in which such board shall be appointed
  with the  power  of  examining  persons  applying  for  certificates  of
  competency  as  such  employing  or  master plumbers or as inspectors of
  plumbing, to determine their fitness and qualifications  for  conducting
  the  business of master plumbers or to act as inspector of plumbing, and
  to issue certificates of competency to all such persons who  shall  have
  passed  a  satisfactory examination before such board and shall be by it
  determined to be qualified for conducting the business as  employing  or
  master plumbers or competent to act as inspectors of plumbing.
3.  To  formulate in conjunction with the local board of health of the
  city or an officer, board or body performing the duties of  a  board  of
  health  a  code of rules regulating the work of plumbing and drainage in
  such city, including the materials, workmanship and manner of  executing
  such  work  and from time to time to add to, amend or alter the same, or
  in their discretion to adopt the standard plumbing code  recommended  by
  the state department of health.
4. To charge and collect from each person applying for examination the
  sum  of  ten  dollars  for  each examination made by such board, and all
  moneys so collected shall be paid over  by  the  board  monthly  to  the
  chamberlain  or  treasurer  of  such  city  in which such board shall be
  appointed.
2023 New York Laws › GCT - General City › Article 4 - Plumbing and Drainage › 45 - Examinations; Conducting Business Without Certificate Prohibited.

§ 45. Examinations;    conducting    business    without   certificate
  prohibited. A  person  desiring  or  intending  to  conduct  the  trade,
  business  or calling of a plumber or of plumbing in a city of this state
  as employing or master plumber,  shall  be  required  to  submit  to  an
  examination before such examining board of plumbers as to his experience
  and qualifications for such trade, business or calling, and it shall not
  be  lawful in any city of this state for a person to conduct such trade,
  business or calling, unless he shall have first obtained  a  certificate
  of  competency  from  such  board  of  the  city in which he conducts or
  proposes to conduct such business.
2023 New York Laws › GCT - General City › Article 4 - Plumbing and Drainage › 45-A - Corporations May Conduct Business.

§ 45-a. Corporations  may  conduct  business.  A  domestic corporation
  desiring or intending to conduct the trade, business  or  calling  of  a
  plumber  or  of plumbing in a city of this state, as employing or master
  plumber, may do so provided one or more  officers  of  such  corporation
  separately  or  aggregately actually hold and own at least fifty-one per
  centum of the issued and outstanding capital stock of said  corporation,
  and  provided  that each of such officers holding such percentage of the
  stock is the holder of a certificate of competency of such board of  the
  city  in  which  it  conducts  or  proposes  to conduct such business as
  provided in section forty-five. In  case  one  or  more  officers  of  a
  corporation  engaged  in  such business shall die, being the holder of a
  certificate of competency, the corporation  may  continue  the  business
  during  the  time  necessarily  required  for  the administration of the
  estate of such deceased  officer,  not  exceeding  two  years  from  the
  granting of letters, provided one or more officers of the corporation is
  the  holder  of  a certificate of competency and together with the legal
  representatives of such deceased officer or officers, actually owns  and
  holds  at  least  fifty-one  per  centum  of  the issued and outstanding
  capital stock of the said corporation. Each and  every  member  of  said
  corporation  holding  a  certificate of competency shall comply with all
  the rules and regulations applicable to master or employing plumbers  in
  the  locality  in  which  the  corporation  is engaged in business. Such
  corporation shall register as provided  in  section  forty-six  of  this
  chapter.
2023 New York Laws › GCT - General City › Article 4 - Plumbing and Drainage › 45-B*2 - Further Requirements Relating to the Business of Plumbing.

* § 45-b. Further  requirements  relating to the business of plumbing.
  1.  No person otherwise qualified shall engage in the trade, business or
  calling of a plumber or of plumbing in a city of this state as employing
  or master plumber until he has first procured from the board  of  health
  or the examining board of plumbers if so designated by local law in such
  city  a  metal  plate or sign appropriately lettered or marked "licensed
  plumber;" such plate or sign to be conspicuously posted in the window of
  the place  where  such  business  is  conducted.  Any  person  retiring,
  abandoning  or  not  actually engaged in such trade, business or calling
  hereinbefore mentioned, shall surrender to the board of  health  or  the
  examining  board  of  plumbers if so designated by local law of the city
  such metal plate or sign and shall  not  again  engage  in  such  trade,
  business  or  calling until he has again procured a metal sign as herein
  provided.
2. Within thirty days after this section takes effect,  the  board  of
  health  or the examining board of plumbers if so designated by local law
  in every city of this state shall prepare  metal  plates  or  signs,  at
  least fourteen inches wide and not less than twenty-two inches in length
  appropriately  lettered  or marked "licensed plumber," the lines of each
  letter to be four inches long and five-eighths of  an  inch  wide;  such
  plate  or  sign  shall,  on some part thereof, contain an identification
  number, which number together with the name and location of the place of
  business of the person to whom issued shall be recorded in the office of
  such board of health or the examining board of plumbers if so designated
  by local law. Every person now actually engaged or about  to  engage  in
  the  trade, business or calling of a plumber or of plumbing as employing
  or master plumber, who has otherwise complied with the provisions of law
  relating to the conduct of  such  business  upon  the  payment  of  five
  dollars  to the board of health or the examining board of plumbers if so
  designated by local law of such city shall have issued to him a sign  or
  plate  hereinbefore described. Any person to whom such plate or sign has
  been issued who shall loan, rent, sell or transfer the same  to  another
  person  whether  such  person  be entitled to receive a similar plate or
  sign or not, or otherwise  wilfully  violates  the  provisions  of  this
  section  shall  be  guilty  of a misdemeanor punishable by a fine of not
  exceeding fifty dollars for the first offense, and  not  less  than  one
  hundred  dollars  nor  more  than  five hundred dollars for a subsequent
  offense,  and  in  addition  thereto  shall  forfeit  his  license   and
  certificate of qualifications.
The provisions of this section shall apply to all cities of the state,
  excluding the city of New York.
* NB There are 2 § 45-b's
2023 New York Laws › GCT - General City › Article 4 - Plumbing and Drainage › 46 - Registration; When Required.

§ 46. Registration;  when  required. Every employing or master plumber
  carrying on his trade, business or calling in any  city  of  this  state
  shall register his name and address at the office of the board of health
  or  the examining board of plumbers if so designated by local law of the
  city in which he shall conduct such business, under such  rules  as  the
  respective boards of health or the local board of examining plumbers, in
  conjunction  with  the  board  of  health  of  each  of the cities shall
  prescribe, and thereupon he shall be entitled to receive  a  certificate
  of  such  registration, provided, however, that such employing or master
  plumber shall at the time of  applying  for  such  registration  hold  a
  certificate of competency from an examining board of plumbers.