New York Codes, Rules and Regulations
Chapter X - General Rules
Part 702 - Declaratory Rulings
Section 702.4 - Binding effect

Current through Register Vol. 44, No. 38, September 21, 2022

Declaratory rulings, issued in response to a petition complying with the terms of this Part, shall be binding upon the department unless altered or set aside by a court or prospectively changed by the department. No opinion, letter or advice shall be deemed a declaratory ruling unless it contains a statement that it is a declaratory ruling and is issued by the counsel.

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