WTC Records Folder 0123 Clippings label, Sept 2001

NYC 9/11 Public Portal Document

OCT-12-2001 12:19 NYC LEG OFFICE 212 566 0925 P.04'07

Draft dated 9/21/01 '01 Finance #15

AN 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:

X11-130. a. In the case of a ,t"aicpayerd 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 tcP 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 resu-lt

of -such—disaster-:J

Whether any of the following acts with respect to any tax

administered by the commissioner of finance, other than any tax

NYC-WTC 000137086