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Under the amnesty program, Finance will waive penalties and reduce interest for qualifying taxpayers. The amnesty, which is generally available for tax years or periods ending on or before December 31, 2001, includes the General Corporation Tax, the Unincorporated Business Tax, the Commercial Rent Tax and several other taxes. The amnesty does not include the real estate, personal income, or sales and use taxes.
While in most states the highest court is called the Supreme Court, New York's highest court is its Court of Appeals. This collection includes recent decisions of the New York Court of Appeals (from 1990 forward).
The New York State Tax Amnesty application period ended January 31, 2003. Tax Amnesty applicants had until March 15, 2003, or the date specified on their tax amnesty bill (whichever was later) to make full payment.