CHAPTER 181
Income Tax
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.