181.01 Purpose of levy of income tax.
181.02 Definitions.
181.03 Rate and income taxable.
181.031 Effective date.
181.04 Method of determination.
181.041 Sales made in the City.
181.042 Total allocation.
181.043 Rentals.
181.0431 Information from landlords.
181.044 Operating loss carry forward.
181.045 Employee business expenses.
181.05 Sources of income not taxed.
181.06 When return required to be made.
181.061 Form and content of return.
181.062 Extension of time for filing returns.
181.063 Consolidated returns.
181.064 Amended returns.
181.07 Payment of tax on filing of return.
181.071 Collection at source.
181.072 Declarations of income not collected at source.
181.073 Filing of declaration.
181.074 Form of declaration.
181.075 Payment to accompany declaration.
181.076 Annual return.
181.08 Interest on unpaid tax.
181.081 Penalties on unpaid tax.
181.082 Exceptions.
181.083 Abatement of interest and penalty.
181.084 Violations.
181.085 Limitation on prosecution.
181.086 Failure to procure forms not excuse.
181.09 Unpaid taxes recoverable as other debts.
181.091 Refund taxes erroneously paid.
181.092 Amounts of less than one dollar.
181.10 Brooklyn resident subject to income tax in other municipality.
181.11 Disbursement of funds collected.
181.12 Duty to receive tax imposed.
181.121 Duty to enforce collection.
181.122 Authority to make and enforce regulations.
181.123 Authority to arrange installment payments.
181.124 Authority to determine amount of tax due.
181.125 Authority to make investigations.
181.126 Authority to compel production of records.
181.127 Refusal to produce records.
181.128 Confidential nature of information obtained.
181.129 Taxpayer required to retain records.
181.1210 Authority to contract for central collection facilities.
181.13 Board of Review established.
181.131 Duty to approve regulations and to hear appeals.
181.132 Right of appeal.
181.14 Declaration of legislative intent.
181.141 Collection of tax after termination of chapter.