CITY UNINCORPORATED BUSINESS INCOME TAX

Section 101 - Imposition of tax
Section 101-a - Taxable years to which tax applies; tax for taxable years beginning prior to and ending after January first, nineteen hundred sixty-six
Section 102 - Meaning of terms
Section 103 - Unincorporated business defined
Section 104 - Unincorporated business taxable income
Section 105 - Unincorporated business gross income
Section 106 - Unincorporated business deductions
Section 107 - Allocation to the city
Section 108 - Deductions not subject to allocation
Section 109 - Unincorporated business exemptions
Section 115 - Declarations of estimated tax
Section 116 - Payments of estimated tax
Section 121 - Accounting periods and methods
Section 122 - Returns, payment of tax
Section 123 - Time and place for filing returns and paying tax
Section 124 - Signing of returns and other documents
Section 125 - Extensions of time
Section 126 - Requirements concerning returns, notices, records and statements
Section 127 - Report of change in federal taxable income
Section 127-A - Reporting of changes or corrections in sales and compensating use tax liability
Section 128 - Change of election
Section 129 - Notice of deficiency
Section 130 - Assessment
Section 131 - Limitations on assessment
Section 132 - Interest on underpayment
Section 133 - Additions to tax and civil penalties
Section 134 - Overpayment
Section 135 - Limitations on credit or refund
Section 136 - Interest on overpayment
Section 137 - Petition to director of finance
Section 138 - Review of director's decision
Section 139 - Mailing rules; holidays
Section 140 - Collection, levy and liens
Section 141 - Transferees
Section 142 - Jeopardy assessment
Section 143 - Criminal penalties
Section 144 - Armed forces relief provisions
Section 145 - General powers of director of finance
Section 146 - Secrecy requirement and penalties for violation
Section 147 - Effect of invalidity in part
Section 148 - Inconsistencies with other laws
Section 149 - Disposition of revenues