reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2371 - Access To And Correction Or Amendment Of Records Of The Department Of Taxation And Finance And The State Tax Commission Subject To The Personal Privacy Protection Law › Section 2371.2 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
For the purposes of this Part, the following terms shall have
				  the indicated meanings:
(a) Data
				subject means any natural person about whom personal information has been
				collected by the Department of Taxation and Finance and the State Tax
				Commission.
(b) Personal
				information means any information concerning a data subject which, because of
				name, number, symbol, mark or other identifier, can be used to identify that
				data subject.
(c) Record means any
				item, collection or grouping of personal information about a data subject which
				is maintained and is retrievable by use of the name or other identifier of the
				data subject. The term record shall not include personal information which is
				not used to make any determination about a data subject, such as:
(1) a telephone book or directory;
(2) a card catalog, book or other resource in
				any library;
(3) a compilation of
				information containing names and addresses used exclusively for mailing
				information;
(4) personal
				information required to be maintained and used, by law, only for statistical
				research or reporting purposes;
(5)
				information requested by the department or the Tax Commission which is
				necessary to answer unsolicited requests by the data subject for information;
				or
(6) correspondence
				files.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2371 - Access To And Correction Or Amendment Of Records Of The Department Of Taxation And Finance And The State Tax Commission Subject To The Personal Privacy Protection Law › Section 2371.3 - Designation and duties of the privacy compliance officer

Current through Register Vol. 46, No. 28, July 10, 2024
The records access officer, as designated by the Commissioner
				  of Taxation and Finance pursuant to section
				  2370.2 
				  of this Title, is hereby designated privacy compliance officer. The privacy
				  compliance officer shall:
(1)
				coordinate the department's and the Tax Commission's response to requests for
				amendment or correction of records, with due regard, however, upon all
				occasions to the secrecy provisions enumerated in the Tax Law;
(2) provide information and assistance to a
				data subject concerning the nature and location of records and systems of
				records which may contain personal information identifiable to such data
				subject, with due regard, however, upon all occasions to the secrecy provisions
				enumerated in the Tax Law; and
(3)
				have the power to appoint, from personnel from within the department, a deputy
				or deputies, according to need, to assist him in the coordination of responses
				to requests for access to and/or amendment or correction of personal
				records.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2371 - Access To And Correction Or Amendment Of Records Of The Department Of Taxation And Finance And The State Tax Commission Subject To The Personal Privacy Protection Law › Section 2371.4 - Location and hours for inspection of records

Current through Register Vol. 46, No. 28, July 10, 2024
Records shall be available for inspection and copying by a
				  data subject, or his authorized representative, at the times and locations
				  specified in section
				  2370.6 
				  of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2371 - Access To And Correction Or Amendment Of Records Of The Department Of Taxation And Finance And The State Tax Commission Subject To The Personal Privacy Protection Law › Section 2371.5 - Proof of identity

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A
				data subject requesting access to his or her own record may be required to
				provide proof of his or her identity.
(b)
(1)
				When a request for access is made in person, the individual may be required to
				present the appropriate identification, such as a driver license, an employee
				identification card containing a photograph of the individual, an identifier
				assigned to the data subject by the department or other similar means of
				confirming that the person seeking the record is the data subject of such
				record.
(2) When a request for
				access is made by mail, there may be required verification of a signature or
				inclusion of an identifier generally known only by a data subject, or similar
				appropriate identification.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2371 - Access To And Correction Or Amendment Of Records Of The Department Of Taxation And Finance And The State Tax Commission Subject To The Personal Privacy Protection Law › Section 2371.6 - Requests for access to records

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The procedure with respect to requests
				for access to records shall be governed by the provisions of section
				2370.5 
				of this Title, except where not in accordance with this Part.
(b) If access to records under this Part is
				neither granted nor denied within five business days after the date of
				acknowledgment of receipt of a request for access to records, the request shall
				be deemed denied; such denial may be appealed.
(c) In the case where an acknowledgment of a
				receipt of request for access to records has been issued, and access to such
				records has neither been granted nor denied within 30 days after the date of
				such acknowledgment, the request for access shall be deemed denied.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2371 - Access To And Correction Or Amendment Of Records Of The Department Of Taxation And Finance And The State Tax Commission Subject To The Personal Privacy Protection Law › Section 2371.7 - Requests for amendment or correction of records

Current through Register Vol. 46, No. 28, July 10, 2024
(a) All requests for amendment or correction
				of records shall be made in writing upon a prescribed form provided by the
				department, and such request shall describe the record sought to be amended or
				corrected in reasonable detail. All such requests shall be addressed to the
				Privacy Compliance Officer, Building 9, State Campus, Albany, NY
				12227.
(b) The privacy compliance
				officer shall, within 30 business days after receipt of a request for amendment
				or correction:
(1) make the requested
				amendment or correction in whole or in part and, in addition, inform the data
				subject that, upon request, such amendment or correction will be provided to
				any person or governmental unit to which the record has been or is disclosed
				pursuant to section 94.3(c) of the Public Officers Law; or
(2) inform the requestor in writing of the
				refusal to amend or correct, explaining the reasons for such refusal. The
				privacy compliance officer shall also advise the requestor of the right to
				appeal the refusal pursuant to section
				2371.8  of this
				Part and shall identify the person to whom an appeal may be directed.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2371 - Access To And Correction Or Amendment Of Records Of The Department Of Taxation And Finance And The State Tax Commission Subject To The Personal Privacy Protection Law › Section 2371.8 - Appeals

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The records
				appeals officer, as designated by the Commissioner of Taxation and Finance
				pursuant to section
				2370.8 
				of this Title, is hereby designated the privacy appeals officer to decide
				appeals from denials of access to records and/or refusals of requests for
				amendment or correction of records pursuant to this Part. The privacy appeals
				officer may designate one or more members of the department, as he deems
				necessary, to serve as assistant privacy appeals officer, and such assistant or
				assistants shall have only those functions and responsibilities expressly
				designated by the privacy appeals officer.
(b) A person who has been denied access to a
				record shall have the right to appeal the denial to the privacy appeals
				officer. The procedure, with respect to appeals of denials of access to
				records, shall be governed by the provisions of section
				2370.8 
				of this Title, except where not in accordance with this Part. In the case where
				the records access officer fails to produce a record or deny a request for
				access to a record within 30 days after giving acknowledgment of receipt of a
				request for access, such request shall be deemed denied and a written statement
				of appeal must be received by the privacy appeals officer within 30 business
				days from the 30th day after such acknowledgment is made.
(c) A person who has been refused amendment
				or correction of a record shall have the right to appeal the refusal to the
				privacy appeals officer within the following limitations of time:
(1) If the records access officer responds to
				the request with a written statement of refusal of amendment or correction
				within the requisite five business days, a written statement of appeal must be
				received by the privacy appeals officer 30 business days from the date of
				refusal.
(2) In the event that a
				request for amendment or correction of a record is neither granted nor refused
				within 30 days after receipt of such a request, the request shall be deemed
				refused, and a written statement of appeal must be received by the privacy
				appeals officer 30 business days from the date of such refusal.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2371 - Access To And Correction Or Amendment Of Records Of The Department Of Taxation And Finance And The State Tax Commission Subject To The Personal Privacy Protection Law › Section 2371.9 - Statement of disagreement by data subject

Current through Register Vol. 46, No. 28, July 10, 2024
(a) If amendment or correction of a record is
				refused in whole or in part upon appeal, the determination rendered pursuant to
				the appeal shall inform the data subject of the right to:
(1) file with the department a statement of
				disagreement of reasonable length setting forth the data subject's reasons for
				disagreement with such determination; and
(2) request that such a statement of
				disagreement be provided to any person or governmental unit to which the record
				has been or is disclosed pursuant to section 94.3(c) of the Public Officers
				Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2371 - Access To And Correction Or Amendment Of Records Of The Department Of Taxation And Finance And The State Tax Commission Subject To The Personal Privacy Protection Law › Section 2371.10 - Fees

Current through Register Vol. 46, No. 28, July 10, 2024
Unless otherwise provided for by the Tax Law, the collection
				  of fees with respect to requests for access to records and/or amendment or
				  correction of records pursuant to this Part shall be governed by the provisions
				  of section
				  2370.9  of this
				  Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2371 - Access To And Correction Or Amendment Of Records Of The Department Of Taxation And Finance And The State Tax Commission Subject To The Personal Privacy Protection Law › Section 2371.11 - Severability

Current through Register Vol. 46, No. 28, July 10, 2024
If any provision of this Part or the application thereof to
				  any person or circumstance is adjudged invalid by a court of competent
				  jurisdiction, such judgment shall not affect or impair the validity of the
				  other provisions of this Part or the application thereof to other persons and
				  circumstances.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VI - Communications Of The Division Of Taxation Of The Department Of Taxation And Finance › Part 2375 - Communicating Tax Policy And Interpretations › Section 2375.1 - Introduction and definitions

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 171, subd. First
(a)
Introduction.
(1) The Division of Taxation of the
				Department of Taxation and Finance communicates tax policy and interpretations
				to taxpayers, tax practitioners, personnel of the division and members of the
				general public by various methods and resources, including the department's
				website. The provisions of this Part summarize these methods and explain the
				legal force and effect, precedential value and binding nature of each such
				method. Regardless of the method by which a tax policy or interpretation is
				communicated, the division may, at any time, reassess a matter and change its
				policy or an interpretation by amending the vehicle by which such policy or
				interpretation was communicated or by a pronouncement having a greater force
				and effect. Generally, such a change in tax policy or interpretation will
				operate prospectively.
(2) Except
				where expressly stated, the provisions of this Part do not address methods of
				communication within the independent Division of Tax Appeals of the Department
				of Taxation and Finance. It is also noted that a decision by the Tax Appeals
				Tribunal of the Division of Tax Appeals is binding upon the Division of
				Taxation and upon the Commissioner of Taxation and Finance with respect to the
				petitioner(s), unless the tribunal has acted illegally, unconstitutionally or
				in excess of its jurisdiction or unless the decision is otherwise altered or
				set aside by a court of competent jurisdiction. See article 40 of the Tax Law
				and Part 3000 of this Title for rules concerning the Division of Tax Appeals.
				As used hereafter, unless expressly stated any reference to the Tax Law shall
				be read not to include article 40 of such law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VI - Communications Of The Division Of Taxation Of The Department Of Taxation And Finance › Part 2375 - Communicating Tax Policy And Interpretations › Section 2375.2 - Regulations

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General.
(1) The regulations of the Division of
				Taxation are official statements of general applicability that implement or
				apply the provisions of the Tax Law and related statutes and prescribe the
				practices and procedural requirements of the division. These regulations are
				intended to foster a uniform and equitable administration of the Tax Law and
				related statutes.
(2) Subdivision
				First of section 171  of the Tax Law provides explicit
				authority for the Commissioner of Taxation and Finance to make such reasonable
				rules and regulations, not inconsistent with law, as may be necessary for the
				exercise of the commissioner's power and for the performance of the
				commissioner's duties under the Tax Law. Numerous other provisions throughout
				the Tax Law and related statutes provide similar or specific authority to
				effectuate the purposes of such laws.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VI - Communications Of The Division Of Taxation Of The Department Of Taxation And Finance › Part 2375 - Communicating Tax Policy And Interpretations › Section 2375.3 - Declaratory rulings

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				General.
(1) On the petition of any person,
				the Commissioner of Taxation and Finance may promulgate a declaratory ruling
				with respect to:
(i) the applicability to any
				person, property or state of facts of any rule or regulation or statute
				enforceable by the Division of Taxation;
(ii) whether any action by the division
				should be taken pursuant to a rule or regulation; or
(iii) whether compliance with a requirement
				imposed by the Federal government will be accepted as compliance with a
				division requirement of a similar nature. All duly submitted petitions
				regarding whether any action by the division should be taken pursuant to a rule
				or regulation will be reviewed by the commissioner and, within 60 days from the
				receipt of the petition, a ruling will be promulgated by the commissioner, or
				the petitioner will be notified that no ruling will be promulgated. All other
				duly submitted petitions for declaratory rulings will be reviewed by the
				commissioner and, within 30 days from the receipt of the petition, a ruling
				will be promulgated by the commissioner, or the petitioner will be notified
				that no ruling will be promulgated. Declaratory rulings will ordinarily be
				promulgated for prospective planning purposes concerning issues of wide
				application. These rulings are usually reserved for those broad issues that
				directly affect an entire industry or a large group of similarly situated
				taxpayers. Any person who is seeking a ruling that is binding upon both the
				division and the commissioner and that has a narrow application may petition
				for an advisory opinion (see Part 2376 of this Title).
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VI - Communications Of The Division Of Taxation Of The Department Of Taxation And Finance › Part 2375 - Communicating Tax Policy And Interpretations › Section 2375.5 - Advisory opinions (TSB-As)

Current through Register Vol. 46, No. 28, July 10, 2024
Advisory opinions are authorized by subdivision 24 of section 171  of the Tax Law and are addressed in
				  detail in Part 2376 of this Title. Advisory opinions are binding upon the
				  Division of Taxation and upon the Commissioner of Taxation and Finance only
				  with respect to the person to whom such an opinion is rendered and only with
				  respect to the set of facts stated in the opinion. The person to whom an
				  advisory opinion is rendered is not bound by that opinion nor may any other
				  person rely upon or be bound by such opinion. However, although advisory
				  opinions do not have true precedential value, they are indicative of the
				  commissioner's position concerning the applicability of statutory and
				  regulatory provisions to specific sets of facts as of the date the opinion is
				  issued or for the specific time period at issue in the
				  opinion.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VI - Communications Of The Division Of Taxation Of The Department Of Taxation And Finance › Part 2375 - Communicating Tax Policy And Interpretations › Section 2375.6 - Technical memoranda (TSB-Ms)

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General.
(1) Technical memoranda are informational
				statements of the Division of Taxation's policies. Where practicable, such
				memoranda are written in nontechnical language. They are intended:
(i) to advise and inform taxpayers, tax
				practitioners, personnel of the division and members of the general public of
				the division's existing interpretations of provisions of the Tax Law, related
				statutes and regulations adopted thereunder; and
(ii) to alert such taxpayers and other
				persons to changes in such interpretations, laws or regulations or to
				significant Tax Appeals Tribunal or judicial decisions.
Technical memoranda generally address distinct statutory or
				  regulatory provisions or distinct issues. For example, a technical memorandum
				  might provide detailed guidance for a specific circumstance that, based on
				  experience, requires a more detailed articulation of a general principle set
				  forth in the law or regulations. Technical memoranda are primarily designed to
				  keep taxpayers and other interested persons informed and to ensure consistent
				  understandings throughout the division.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VI - Communications Of The Division Of Taxation Of The Department Of Taxation And Finance › Part 2375 - Communicating Tax Policy And Interpretations › Section 2375.7 - New York tax guidances (NYT-Gs)

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General.
(1) New York tax guidances are informational
				statements of the division's interpretation of the Tax Law and regulations and
				are based on a particular set of facts. Tax guidances consist of redacted
				versions of selected letters and memoranda and responses to withdrawn petitions
				for advisory opinion.
(2) New York
				tax guidances are accurate on the date they are issued and are limited to the
				facts set forth therein. A tax guidance is based on the statutes, regulations,
				and judicial and Tax Appeals Tribunal precedent in effect on the date the tax
				guidance is issued or in effect for the specific time period at issue in the
				tax guidance. Any changes in these legal authorities or in division policies
				after the date the tax guidance is issued may affect the conclusions stated
				therein.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VI - Communications Of The Division Of Taxation Of The Department Of Taxation And Finance › Part 2375 - Communicating Tax Policy And Interpretations › Section 2375.8 - Forms and instructions

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				General.
(1) The Division of Taxation
				creates, and updates as need be, a multitude of forms and instructions
				necessary for the administration and enforcement of the provisions of the Tax
				Law, related statutes and the regulations adopted thereunder. As used in this
				section, the phrase forms and instructions includes not only those documents
				that are designed to facilitate voluntary compliance by guiding taxpayers
				step-by-step through the procedures that are needed to accurately provide the
				division with required information and/or correctly pay the amount of taxes
				due, but also includes administrative documents issued by the division such as
				the statutory notices defined in section
				2376.1(c)(2) 
				of this Title. Accordingly, forms and instructions include, but are not limited
				to, tax returns, informational reports, certificates, applications and the like
				(whether or not filed on hardcopy, magnetic media, electronically or otherwise)
				as well as assessment, denial, suspension and cancellation notices.
(2) The forms and instructions of the
				division are either specifically provided for or authorized by various
				provisions throughout the Tax Law and the related statutes.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VI - Communications Of The Division Of Taxation Of The Department Of Taxation And Finance › Part 2375 - Communicating Tax Policy And Interpretations › Section 2375.9 - Publications, notices, and online tax information

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General. The Division of Taxation issues
				a variety of publications and notices, usually designated as such, that address
				rights and responsibilities under the Tax Law, related statutes and regulations
				adopted pursuant thereto. For the most part, publications are detailed booklets
				or pamphlets that are directed at specific matters or industries. The
				division's publications commonly contain comprehensive narratives, examples,
				questions and answers, charts, sample forms and instructions, technical details
				such as magnetic media specifications, or related communications. Notices, on
				the other hand, are concise, topical announcements that are issue specific. In
				addition, the division provides online tax information on the department's
				website. The publications, notices, and online tax information are
				informational in character and are primarily intended to enhance compliance
				through education.
(b)
				Dissemination and modification. Publications, notices, and online tax
				information are the most efficient methods the division has of timely
				disseminating written information to similarly situated taxpayers. They are
				provided to targeted groups and also made available to division personnel and
				to anyone else upon their request and are available on the department's
				website. Publications and online tax information are regularly updated, whereas
				notices are seldom modified because of their impermanence.
(c) Force and effect. The division's
				publications, notices, and online tax information in themselves do not have any
				legal effect. This notwithstanding, publications, notices, and online tax
				information serve an essential role in expeditiously conveying pertinent
				information to taxpayers, tax practitioners, personnel of the division and
				members of the general public. As is the case with technical memoranda
				described in section
				2375.6 
				of this Part, to the extent that the division's publications, notices, and
				online tax information are reasonable and consistent with the governing laws
				and regulations, they cannot be ignored without risking the violation of such
				laws and regulations.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VI - Communications Of The Division Of Taxation Of The Department Of Taxation And Finance › Part 2375 - Communicating Tax Policy And Interpretations › Section 2375.10 - Newsletters and press releases

Current through Register Vol. 46, No. 28, July 10, 2024
The Division of Taxation may publish newsletters and furnish
				  the news media with press releases to make information concerning the Tax Law,
				  related statutes and regulations adopted thereunder readily accessible to
				  taxpayers, tax practitioners, personnel of the division and members of the
				  general public. Press releases, in particular, provide a key means of alerting
				  such persons to important tax matters. Newsletters and press releases are
				  available on the department's website. Because the newsletters and press
				  releases of the division are exclusively of an informational character, they
				  have no legal force or effect, precedential value or binding
				  nature.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VI - Communications Of The Division Of Taxation Of The Department Of Taxation And Finance › Part 2375 - Communicating Tax Policy And Interpretations › Section 2375.11 - Correspondence and oral communications

Current through Register Vol. 46, No. 28, July 10, 2024
Personnel of the Division of Taxation, at all levels,
				  personally communicate tax policy and interpretations to thousands of
				  taxpayers, tax practitioners and members of the general public each year. These
				  communications take many forms, such as letters, electronic mail,
				  questionnaires, facsimile transmissions (FAX), telephone conversations,
				  conferences, news media appearances and other speaking engagements. (The
				  division's personnel also file papers and present oral arguments, or assist in
				  such acts, in connection with administrative and judicial tax proceedings;
				  however, such specialized communications are not within the scope of this
				  Part.) The correspondence and oral communications of the personnel of the
				  division, in themselves, are considered to be advisory only. They do not have
				  legal force or effect, precedential value or a binding nature. However, these
				  methods of communication are the basic tools by which personnel of the division
				  interact with others and advise others as to their rights and responsibilities
				  under the Tax Law, related statutes and regulations adopted pursuant thereto.
				  (See article 41 of the Tax Law for taxpayers' rights concerning written and
				  oral communications with the division.)
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VI - Communications Of The Division Of Taxation Of The Department Of Taxation And Finance › Part 2375 - Communicating Tax Policy And Interpretations › Section 2375.12 - Communications within the division

Current through Register Vol. 46, No. 28, July 10, 2024
Tax policies and interpretations are communicated throughout
				  the division by word, hardcopy and machine sensible formats. These methods
				  include meetings, training sessions, memoranda, electronic mail, directives,
				  rulings, procedures, programs, guidelines and manuals. Intra-division
				  communications have no legal force or effect, nor true precedential value. They
				  are binding only to the extent that affected personnel of the division are
				  required to abide by their provisions until otherwise
				  notified.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VI - Communications Of The Division Of Taxation Of The Department Of Taxation And Finance › Part 2376 - Advisory Opinions Of The Commissioner Of Taxation And Finance › Section 2376.3 - Procedure after the filing of a petition for advisory opinion

Current through Register Vol. 46, No. 28, July 10, 2024
(a) If the division determines that a
				petition for advisory opinion is not complete, the petitioner will be notified
				of the nature of the petition's defects. The petitioner may then revise and
				resubmit the petition. The time within which an advisory opinion must be issued
				will start to run from the date of receipt of a complete petition for advisory
				opinion. If the notice to petitioner indicates that the petition has been
				deemed defective by virtue of a statement of facts that is unclear, incomplete,
				or insufficient to permit an opinion to be rendered, the petitioner has 30
				calendar days from the date of the notice to provide the requested information,
				unless an extension of time is granted. If the department does not receive the
				requested information by the time it is due, the petition will be considered to
				be withdrawn.
(b) In addition, the
				Division of Taxation's Audit Division will review the petition and may prepare
				a statement indicating that it disagrees with the petitioner's description of
				the facts. The division will notify the petitioner of the Audit Division's
				disagreement and the petitioner may submit a reply thereto within 30 days of
				receipt. The time to file such reply may be extended upon request of the
				petitioner. The petitioner may submit further statements during the course of
				the division's consideration of the petition for advisory opinion. In each such
				instance the Audit Division may prepare a comment. The division will notify the
				petitioner and the petitioner will be afforded an opportunity to submit a reply
				in the same manner as that described above. Any additional submission by the
				petitioner will be deemed a modification of the petition and the period within
				which an advisory opinion must be issued will begin to run anew from the date
				the additional information is received.
(c) Conferences. If the division determines
				that a conference with the petitioner would be useful, a conference will be
				arranged, by telephone if possible, in such a manner as to cause the petitioner
				the least possible inconvenience. A petitioner may request a conference, but
				the scheduling of conferences is at the division's sole discretion. Once a
				conference has been scheduled, a petitioner may request that the division
				postpone the conference. The granting of a postponement extends the time within
				which the advisory opinion must be issued.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VI - Communications Of The Division Of Taxation Of The Department Of Taxation And Finance › Part 2376 - Advisory Opinions Of The Commissioner Of Taxation And Finance › Section 2376.4 - Effect of advisory opinions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) An advisory opinion represents an
				expression of the views of the Commissioner of Taxation and Finance as to the
				application of law, regulations and other precedential material to the set of
				facts specified in the petition for advisory opinion. An advisory opinion
				(including an advisory opinion issued before September 1, 1987 by the State Tax
				Commission) is binding upon the commissioner only with respect to the
				petitioner and only about the facts described in the advisory
				opinion.
(b) An advisory opinion is
				limited to the law, regulations and other precedential material in effect as of
				the date the opinion is issued or for the specified period at issue in the
				opinion. The conclusions of an issued advisory opinion may be affected by
				subsequent changes in law or regulations; Tax Appeals Tribunal or judicial
				decisions; or any other technical memorandum, publication or written document
				issued by the division announcing a change in policy.
(c) An issued advisory opinion found by the
				commissioner to be in error or not in accord with the current views of the
				division may be modified or revoked, but the modification or revocation will
				operate prospectively only. Modification or revocation of an advisory opinion
				is made by a notice to the person to whom the advisory opinion was
				issued.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VI - Communications Of The Division Of Taxation Of The Department Of Taxation And Finance › Part 2376 - Advisory Opinions Of The Commissioner Of Taxation And Finance › Section 2376.5 - Issuance and publication of advisory opinions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Issuance. Advisory opinions will be
				issued to the petitioner within 90 days of receipt of a completed petition for
				advisory opinion or the latest submission by the petitioner modifying the
				petition. The 90-day period within which an advisory opinion must be rendered
				may be extended by the Commissioner of Taxation and Finance for a period of up
				to 30 additional days. The period within which an advisory opinion must be
				issued may also be extended by agreement between the petitioner and the
				division.
(b) Contents of the
				advisory opinion issued to the petitioner. An advisory opinion will identify
				the petitioner to whom it is addressed by name, address, identification number
				and, where applicable, taxable years or periods involved. It will contain:
(1) a recitation of the facts having a
				bearing on the issue sought to be resolved;
(2) a discussion of the pertinent statutory
				provisions, regulations and other precedential material relied upon;
(3) a description of the reasoning upon which
				the conclusions are based; and
(4)
				a statement of conclusions. These conclusions will give direct answers, where
				possible, to the specific questions raised by the petitioner. The discussion
				contained in the advisory opinion will be set forth with a sufficient degree of
				detail as to fairly apprise the petitioner of the bases for the conclusions
				reached.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VII - Wage Reporting System › Part 2380 - Wage Reporting System › Section 2380.1 - Requirements for filing wage reporting system report

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Every employer liable for unemployment
				insurance contributions or for payments in lieu of such contributions, pursuant
				to article 18 of the Labor Law shall file a quarterly report of wages
				(hereinafter "wage report") on Part B of the quarterly combined withholding and
				wage reporting return indicating the name, social security account number and
				gross wages paid to each employee performing employment. For purposes of filing
				a wage report, it is immaterial whether such employee is a resident for
				purposes of the Tax Law and whether the wages of such employee are subject to
				withholding of tax or payment of tax under article 22 of the Tax Law.
(b) Cross-references.
(1) For the definitions of employer,
				employment and gross wages, see sections
				2380.2,
				2380.3
				and
				2380.4 
				of this Part, respectively.
(2) For
				requirements relating to the quarterly combined withholding and wage reporting
				return, including special filing rules applicable to seasonal employers, see
				section
				174.2 
				of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VII - Wage Reporting System › Part 2380 - Wage Reporting System › Section 2380.2 - Definition of employer

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Statutory references and rule of construction.
(1) The terms employer, non-profit
				organization and governmental entity have the meanings given by sections 512, 563 and
				565  of the Labor Law,
				respectively.
(2) Subdivision (b)
				of this section is intended to provide only a general description of the scope
				of the terms listed in paragraph (1) of this subdivision. Any question
				involving the proper construction of any of such terms must be resolved by
				reference to the relevant statute cited in paragraph (1) of this
				subdivision.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VII - Wage Reporting System › Part 2380 - Wage Reporting System › Section 2380.3 - Definition of employment

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Statutory references and rule of construction.
(1) The term employment has the meaning
				prescribed by sections 511, 563 and
				565  of the Labor Law.
(2) Subdivisions (b), (c) and (d) of this
				section are intended to provide only a general description of the scope of
				employment. Any question involving the proper construction of such term must be
				resolved by reference to the statutes cited in paragraph (1) of this
				subdivision.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VII - Wage Reporting System › Part 2380 - Wage Reporting System › Section 2380.4 - Definition of gross wages

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Statutory reference and rule of construction.
(1) The term gross wages has the meaning given to the term remuneration by section 517  of the Labor Law. Gross wages includes all such remuneration before any allocation, apportionment, or deduction and without regard to a dollar limitation contained in any law which excludes from wages or compensation any amount paid in excess of such limitation.
(2) Subdivisions (b), (c) and (d) of this section are intended to provide only a general description of the kinds of compensation constituting remuneration. Any question concerning the proper construction of such term must be resolved by consulting the statute cited in paragraph (1) of this subdivision.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VII - Wage Reporting System › Part 2380 - Wage Reporting System › Section 2380.5 - Form of reports

Current through Register Vol. 46, No. 28, July 10, 2024
(a) All
				employers must file a wage report on Part B of the quarterly combined
				withholding and wage reporting return (see section
				174.2 
				of this Title). Continuation sheets shall be used as necessary when the space
				provided on Part B of such return is insufficient to list all employees. An
				employer may substitute such employer's own continuation sheet provided each
				continuation sheet clearly shows the employer's name and identification number
				as it appears on the quarterly combined withholding and wage reporting return
				and each employee is listed in the same format as on Part B of such
				return.
(b) Employers should use
				the preprinted forms furnished to them by the Department of Taxation and
				Finance when filing the wage reports included in their quarterly combined
				withholding and wage reporting returns. See also section
				174.4  of
				this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VII - Wage Reporting System › Part 2380 - Wage Reporting System › Section 2380.6 - Filing requirements

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
(1) When to file.
Employers are required to file wage reports on Part B of the
				  quarterly combined withholding and wage reporting return (and on continuation
				  sheets where necessary) on or before the last day of the month following the
				  close of each calendar quarter, except that the wage report covering the last
				  calendar quarter of the year shall be filed on or before February 28th of the
				  succeeding year. The dates the quarterly wage reports are due are as
				  follows:
Quarter
								ending
Due
								date
March 31st
April 30th
June 30th
July 31st
September 30th
October 31st
December 31st
February 28th
(2)
				For provisions regarding filing of the last wage report for any employer who
				discontinues such employer's business or permanently ceases to pay gross wages,
				see section
				174.2(f)  of this
				Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VII - Wage Reporting System › Part 2380 - Wage Reporting System › Section 2380.7 - Information to be filed

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Part
				B of the quarterly combined withholding and wage reporting return must contain
				the following information with regard to wage reporting requirements:
(1) the employer's full name;
(2) the employer's identification number (see
				section
				163.5 
				of this Title);
(3) the quarter and
				year for which such Part B is being filed;
(4) each employee's full name;
(5) each employee's social security account
				number;
(6) the gross wages paid to
				each employee during the calendar quarter covered by such Part B (NOTE: If
				there were interruptions in the employment of any employee during the calendar
				quarter, the different periods of employment must be grouped together and one
				entry made for each such employee for the calendar quarter);
(7) the total number of employees required to
				be included in the wage report on such Part B;
(8) the total gross wages paid to all
				employees required to be included in the wage report on Part B; and
(9) such other information as may be required
				by forms and instructions of the Department of Taxation and Finance.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VII - Wage Reporting System › Part 2380 - Wage Reporting System › Section 2380.8 - Magnetic media

Current through Register Vol. 46, No. 28, July 10, 2024
See section
				  174.2(g) 
				  of this Title for information relating to the required or elective use of
				  magnetic media for filing wage reporting information included on Part B of the
				  quarterly combined withholding and wage reporting return.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VII - Wage Reporting System › Part 2380 - Wage Reporting System › Section 2380.9 - Penalties

Current through Register Vol. 46, No. 28, July 10, 2024
(a) See section
				174.2(h) 
				of this Title for penalties relating to the failure to furnish the wage
				reporting information referred to in this Part.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VII - Wage Reporting System › Part 2380 - Wage Reporting System › Section 2380.10 - Corrections

Current through Register Vol. 46, No. 28, July 10, 2024
Where an employer discovers an error relating to previously
				  filed wage reporting information, an amended Part B of the quarterly combined
				  withholding and wage reporting return must be filed in accordance with forms
				  and instructions of the Department of Taxation and Finance.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VII - Wage Reporting System › Part 2380 - Wage Reporting System › Section 2380.11 - Secrecy of wage reporting information

Current through Register Vol. 46, No. 28, July 10, 2024
The provisions of subdivision (e) of section 697  of the Tax Law regarding secrecy
				  requirements and penalties for violation shall apply to all information
				  required under section 171-a and paragraph (4) of section 674 (a)  of the Tax Law and
				  these regulations.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VII - Wage Reporting System › Part 2380 - Wage Reporting System › Section 2380.12 - Records to be kept

Current through Register Vol. 46, No. 28, July 10, 2024
Every employer required to submit wage reporting information
				  must keep all records and information pertinent thereto available for
				  examination and inspection by the Department of Taxation and Finance. Such
				  records must be retained for a period of four years after the due date for
				  filing the wage reporting information on Part B of the quarterly combined
				  withholding and wage reporting return, or the date such wage reporting
				  information is filed, whichever is later.