NYC 9/11 Public Portal Document
MAR-17-2000 04:24 P.04/07
Draft dated 9/21/01 '01 Finance #15
ACT to amend the administrative
code of the city of New York, in
relation to authorizing the
postponement of tax deadlines
The People of the State of New York, represented in Senate
and Assembly, do enact as follows:
Section 1. Chapter 1 of title 11 of the administrative code
of the city of New York is amended by adding a new section 11-
130 to read as follows:
§11-130. a. In the case of a taxpayer who is determined for
federal tax purposes under the provisions of section seven
thousand five hundred eight-A of the internal revenue code to be
affected by a presidentially declared disaster, or who is
determined by the commissioner of finance to be affected by a
presidentially declared disaster or by a disaster emergency
declared by the governor, the commissioner of finance shall have
authority to provide that a period of up to ninety days may be
disregarded in determining, with respect to any tax administered
by the commissioner of finance, other than any tax on real
estate, in respect of any liability (including any interest,
penalty, additional amount, or addition to the tax) of any such
taxpayer who is determined by the commissioner of finance to be
unable to meet applicable filing or payment deadlines as a result
of such disaster:
Whether any of the following acts with respect to any tax
administered by the commissioner of finance, other than any tax
NYC-WTC 000137060
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