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 2376.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Definition and
				nature of advisory opinions. An advisory opinion is a written statement, issued
				pursuant to the provisions of this Part, applying the pertinent statutory and
				regulatory provisions of a tax administered by the Commissioner of Taxation and
				Finance to a specific set of facts. Advisory opinions are issued at the request
				of any person who is or may be subject to a tax or liability under the Tax Law
				or claiming exemption from such a tax or liability, and are binding upon the
				commissioner for that person only. Advisory opinions may, in the discretion of
				the commissioner, be issued to any non- taxpayer, including but not limited to
				a local official, petitioning on behalf of a local jurisdiction, and the head
				of a State agency, petitioning on behalf of the agency. Advisory opinions will
				not be issued to any person or entity acting on behalf of an unidentified or
				hypothetical person or entity. Advisory opinions are issued on behalf of the
				commissioner by any person to whom the commissioner delegates this
				authority.
(b) Subjects on which
				advisory opinions may be requested. A petitioner may request an advisory
				opinion about any tax or program administered by the commissioner. Taxes
				include not only those imposed under the Tax Law, but various other taxes, such
				as New York City's Personal Income Tax on Residents, the City of Yonkers'
				Income Tax Surcharge on Residents and the City of Yonkers' Earnings Tax on
				Nonresidents, as well as the sales and use taxes imposed by various localities
				throughout the State. The School Tax Relief (STAR) rebate program is an example
				of a program administered by the commissioner. An advisory opinion may be
				requested about a substantive question, such as whether a specific transaction
				gives rise to a tax liability, or a procedural one, such as whether withholding
				of income tax is required under specified circumstances. Advisory opinions may
				be requested about questions arising in the course of an audit or an
				examination of a tax return, or about questions relating to a taxpayer's claim
				for refund, credit or reimbursement. They may also be requested about a
				hypothetical or projected future set of facts.
(c)
(1) An
				advisory opinion will not be issued where the petition for advisory opinion
				relates to a pending question raised by the petitioner in:
(i) a petition for a decision or
				determination by the Division of Tax Appeals pursuant to Part 3000 of this
				Title, or any appeals therefrom;
(ii) a request for a conciliation conference
				and issuance of a conciliation order by the Division of Taxation's Bureau of
				Conciliation and Mediation Services pursuant to Part 4000 of this Title, unless
				all of the parties to the conciliation conference consent to the issuance of an
				advisory opinion; or
(iii) a
				petition for a declaratory ruling by the commissioner pursuant to section
				2375.3  of
				this Title.