New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XII - Bureau Of Conciliation And Mediation Services › Part 4000 - Procedural Rules › Section 4000.1 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
Unless the context of this Part requires otherwise, the
				  definitions contained in this section apply.
(a) Department. The term department means the
				Department of Taxation and Finance.
(b) Commissioner. The term commissioner means
				the Commissioner of Taxation and Finance.
(c) Bureau of Conciliation and Mediation
				Services. The term Bureau of Conciliation and Mediation Services means that
				bureau within the Division of Taxation of the department which is responsible
				for providing conciliation conferences and issuing conciliation orders. This
				bureau differs from other bureaus within the Division of Taxation in that it is
				not involved in the administration or collection of taxes or in any other
				activity of the Division of Taxation which would be conducted prior to the
				filing of a request or petition. The Bureau of Conciliation and Mediation
				Services reports directly to the commissioner.
(d) Petition. The term petition shall include
				an application, petition, demand for hearing, or variation of such terms as
				used in the applicable statutory sections of the Tax Law.
(e) Request, requester. The term request
				means the application for a conciliation conference. The term requester means
				the person who files a request (see section
				4000.3 
				of this Part).
(f) Operating
				division or bureau. The term operating division or bureau means that division
				or bureau within the department which is responsible for the particular action
				or actions which are being protested.
(g) Party. The term party means either the
				requester or the operating division or bureau.
(h) Person. The term person includes, but is
				not limited to, an individual, partnership, society, association, joint-stock
				company, corporation, estate, receiver, trustee, assignee, referee, and any
				other individual or entity acting in a fiduciary or representative capacity,
				and any combination of the foregoing, other than the Bureau of Conciliation and
				Mediation Services or the department.
(i) Statutory notice. The term statutory
				notice means, for purposes of this Part, any written notice of the commissioner
				which advises a person of a tax deficiency, determination of tax due,
				assessment, or denial of a refund, credit or reimbursement application, or of
				cancellation, revocation, suspension or denial of an application for a license,
				permit or registration, or of the denial or revocation of an exempt status, or
				any other notice which gives the person a right to a hearing in the Division of
				Tax Appeals. However, the term statutory notice shall not include a notice and
				demand for an increase of the amount of a bond or other security filed with the
				commissioner by a distributor, importing transporter, terminal operator or
				petroleum business, under Tax Law, section
				283,
				283-a,
				283-b or
				302.
(j) Conciliation conference proceeding. The
				term conciliation conference proceeding means the proceeding conducted by the
				Bureau of Conciliation and Mediation Services. The proceeding shall commence
				with the filing of a request for a conciliation conference, and conclude with
				the execution by the requester of a consent or the failure of the requester to
				execute a consent.
(k) Conciliation
				order. The term conciliation order means the final order issued by the
				conciliation conferee.
(l)
				Conciliation conferee. The term conciliation conferee means any person duly
				designated and empowered by the commissioner to conduct conciliation
				conferences.
(m) Advocate. The term
				advocate means any person duly designated and empowered by the operating
				division or bureau to represent it at a conciliation conference.
(n) Business day. The term business day means
				any day of the week other than a Saturday, Sunday or a legal holiday in the
				State of New York.