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NEW YORK CITY CHARTER
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NEW YORK CITY ADMINISTRATIVE CODE
Title 1: General Provisions
Title 2: City of New York
Title 3: Elected officials
Title 4: Property of the City
Title 5: Budget; Capital Projects
Title 6: Contracts, Purchases and Franchises
Title 7: Legal Affairs
Title 8: Civil Rights
Title 9: Criminal Justice
Title 10: Public Safety
Title 11: Taxation and Finance
Title 12: Personnel and Labor
Title 13: Retirement and Pensions
Title 14: Police
Title 15: Fire Prevention and Control
Title 16: Sanitation
Title 16-A: [Commercial Waste Removal]
Title 16-B: Commercial Waste Zones
Title 17: Health
Title 18: Parks
Title 19: Transportation
Title 20: Consumer and Worker Protection
Title 20-A: [Shipboard Gambling]
Title 21: Social Services
Title 21-A: Education
Title 22: Economic Affairs
Title 23: Communications
Title 24: Environmental Protection and Utilities
Title 25: Land Use
Title 26: Housing and Buildings
Title 27: Construction and Maintenance
Title 28: New York City Construction Codes
Title 29: New York City Fire Code
Title 30: Emergency Management
Title 31: Department of Veterans' Services
Title 32: Labor and Employment
Title 33: Investigations
Title 34: Racial Equity
Appendix A: Unconsolidated Local Laws
The Rules of the City of New York
THE RULES OF THE CITY OF NEW YORK
Title 1: Department of Buildings
Title 2: Board of Standards and Appeals
Title 3: Fire Department
Title 6: Department of Consumer and Worker Protection
Title 9: Procurement Policy Board Rules
Title 12: Franchise and Concession Review Committee
Title 15: Department of Environmental Protection
Title 16: Department of Sanitation
Title 17: Business Integrity Commission
Title 19: Department of Finance
Chapter 1: Amnesty Program
Chapter 2: Annual Vault Charge [Repealed]
Chapter 3: Banking Corporations
Chapter 4: Cigarette Tax
Chapter 5: Coin-Operated Amusement Devices Tax [Repealed]
Chapter 6: Commercial Motor Vehicles
Chapter 7: Commercial Rent Tax
Chapter 8: Court and Trust Funds
Chapter 9: Fees
Chapter 10: Financial Corporations
Chapter 11: General Corporation Tax
Chapter 12: Hotel Room Occupancy Tax
Chapter 13: Foreclosure of Tax Liens by Action In Rem
Chapter 14: Rules Relating to the Industrial and Commercial Incentive Program
Chapter 15: Treatment of an International Banking Facility for Purposes of the Financial Corporation Tax
Chapter 16: Letter Rulings
Chapter 17: Filing Rules for New York City Income and Excise Taxes
Chapter 18: Municipal Employees' Charitable Contributions
Chapter 19: Parking Tax Exemption
Chapter 20: Peddler License Renewals (Tax Standards) [Repealed]
Chapter 21: Publication of Decisions
Chapter 22: Real Estate Tax Abatement on Rent-Controlled Property Occupied by Eligible Senior Citizens
Chapter 23: Real Property Transfer Tax
Chapter 24: Refunds of Real Property Taxes
Chapter 25: Retail Licensees of the State Liquor Authority
Chapter 26: Creation and Retention of Books and Records
Chapter 27: Practice and Procedure
Chapter 28: Unincorporated Business Tax
Chapter 29: Interest Rates on New York City Income and Excise Taxes
Chapter 30: Relocation and Employment Assistance Program
Chapter 31: Adjudications
Chapter 32: Claims Against Fire Insurance Proceeds
Chapter 33: Filing of Income and Expense Statements
Chapter 34: Offers-in-Compromise
Chapter 35: Refunds of Erroneous or Excess Payments of Taxes, Assessments, Water Charges and Sewer Rents
Chapter 36: Rules Relating to the Industrial and Commercial Abatement Program
Chapter 37: Change of Tentative Assessments Pursuant to Section 1512 of the Charter
Chapter 38: Conciliation Bureau
Chapter 39: Parking Violations
Chapter 40: Rules Relating to the Sale of Tax Liens
§ 40-01 Definitions.
§ 40-02 Sale of Tax Liens.
§ 40-03 Installment Agreements.
§ 40-04 Removal of Tax Liens from a Tax Lien Sale.
§ 40-05 Exemption from Tax Lien Surcharges.
§ 40-06 Voluntary In-Rem Action.
Chapter 42: Office of the City Sheriff
Chapter 43: Rules Relating to the Office of the City Register
Chapter 44: Payment of Real Property Taxes by Electronic Funds Transfer
Chapter 45: Rules Relating to Qualifications as a Responsible Bidder
Chapter 46: The Real Property Tax Surcharge on Certain Class One Properties
Chapter 47: Horse Race Admissions Tax
Chapter 48: Rules Relating to the Biotechnology Credit Against Unincorporated Business Tax and General Corporation Tax
Chapter 49: Rules Relating to Challenges to the Validity of Real Property Taxes
Chapter 50: Rules Relating to the Partial Tax Abatement for Residential Real Property Held in the Cooperative or Condominium Form of Ownership
Chapter 51: Rules Relating to the Rebate for Owners of Certain Real Property Seriously Damaged by Hurricane Sandy
Chapter 52: Rules Relating to Senior Citizen Rent Increase Exemption and Disability Rent Increase Exemption Program
Chapter 53: Power of the Commissioner of Finance to Correct Errors Concerning Assessment or Tax on Real Property
Chapter 54: Mergers and Apportionments of Real Property Tax Lots
Chapter 55: Adjudication of Certain Notices of Violation and Sealing of Premises
Chapter 56: Real Property Tax Abatement for Major Capital Improvements for Certain Class Two Properties
Chapter 57: Ground Floor and Second Floor Commercial Premises Registry
Chapter 58: Sustainable Energy Loan Program
Chapter 59: [Child Care Services Business Tax Credit]
Chapter 60: Childcare Center Tax Abatement
Title 20: Tax Appeals Tribunal
Title 21: Tax Commission
Title 22: Banking Commission
Title 24: Department of Health and Mental Hygiene
Title 25: Department of Mental Health and Retardation [Repealed]
Title 28: Housing Preservation and Development
Title 29: Loft Board
Title 30: Rent Guidelines Board
Title 31: Mayor's Office of Homelessness and Single Room Occupancy
Title 34: Department of Transportation
Title 35: Taxi and Limousine Commission
Title 38: Police Department
Title 38-A: Civilian Complaint Review Board
Title 39: Department of Correction
Title 40: Board of Correction
Title 41: Department of Juvenile Justice
Title 42: Department of Probation
Title 43: Mayor
Title 44: Comptroller
Title 45: Borough Presidents
Title 46: Law Department
Title 47: Commission on Human Rights
Title 48: Office of Administrative Trials and Hearings (OATH)
Title 49: Department of Records and Information Services
Title 50: Community Assistance Unit
Title 51: City Clerk
Title 52: Campaign Finance Board*
Title 53: Conflicts of Interest Board
Title 55: Department of Citywide Administrative Services
Title 56: Department of Parks and Recreation
Title 57: Art Commission
Title 58: Department of Cultural Affairs
Title 60: Civil Service Commission
Title 61: Office of Collective Bargaining
Title 62: City Planning
Title 63: Landmarks Preservation Commission
Title 66: Department of Small Business Services
Title 67: Department of Information Technology and Telecommunications
Title 68: Human Resources Administration
Title 69: Department of Aging
Title 70: In Rem Foreclosure Release Board
Title 71: Voter Assistance Commission
Title 72: Office of Emergency Management
Title 73: Civic Engagement Commission
Title 74: Community Hiring
Chapter 40: Rules Relating to the Sale of Tax Liens
§ 40-01 Definitions.
Unless the context requires otherwise, as used in these rules:
   "Administrative Code" shall mean the Administrative Code of the City of New York.
   "Commissioner" shall mean the Commissioner of Finance of the City of New York.
   "Date of sale" shall have the meaning provided in Administrative Code § 11-320(e).
   "Tax lien" shall have the meaning provided in Administrative Code § 11-301.

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