New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter V - Public Access To Records › Part 2370 - Public Access To The Records Of The Department Of Taxation And Finance And The State Tax Commission › Section 2370.8 - Procedure to be followed in the event of denial of access to records or denial of exception from disclosure

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				"Records appeals officer" shall mean the person designated by the commissioner
				to decide appeals from denial of access to records or denial of exception from
				disclosure under the Freedom of Information Law and does not serve as a records
				access officer. The address of the records appeals officer is: Office of
				Counsel, Building 9, State Campus, Albany, NY 12227. The records appeals
				officer may designate one or more members of the department to serve as
				assistant records appeals officer and such assistant or assistants shall have
				only those functions and responsibilities which are expressly designated to the
				assistant or assistants by the records appeals officer.
(b) Denial of access to requested records and
				denial of exception from disclosure by the records access officer shall be in
				writing stating the reason for the denial and informing the requester of his
				right to appeal the denial to the records appeals officer. The written notice
				of denial shall also contain the name, the title, business address, and
				business telephone number of the records appeals officer. Notice of such denial
				shall also be given to the agent or authorized representative of the requester,
				if any.
(c) A person who has been
				denied access to a requested record by the records access officer shall have
				the right to appeal the denial to the records appeals officer within the
				following limitations of time:
(1) If the
				records access officer responds to the request with a written statement of
				denial of access to records within the required five business days, said
				five-day period computed as provided in section
				2370.5(c)(1) 
				of this Part, a written statement of appeal must be received by the records
				appeals officer 30 days from the date of denial of access to the requested
				record.
(2) In the event that the
				records access officer fails to produce a record or deny a request for access
				to records within the estimated time permitted for special circumstances by
				section
				2370.5(c)(2) 
				of this Part, the request shall be deemed denied, and a written statement of
				appeal must be received by the records appeals officer within 30 days following
				the 10th business day from the estimated date provided by the records access
				officer at the time application to access is made.
(3) If the records access officer fails to
				process a request for records without explanation or reason to the requester
				thereof within five business days, said five-day period computed as provided in
				section
				2370.5(c)(1) 
				of this Part, the request shall be deemed denied, and a written statement of
				appeal must be received by the records appeals officer 30 days from the date of
				the application for access to records.