New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 529 - Exempt Organizations
Section 529.11 - Protest procedures

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 529.11

Current through Register Vol. 46, No. 12, March 20, 2024

(a) The denial of an exemption claimed or the revocation of an exempt status previously granted will be final unless the person or organization whose exempt status was denied or revoked, within 90 days after the mailing by certified mail of the revocation or denial by the Department of Taxation and Finance, applies to the Bureau of Conciliation and Mediation Services of the Division of Taxation for a concililation conference or to the Division of Tax Appeals, for a hearing.

(b) All the rules of practice and procedure contained in Parts 2390, 3000 and 4000 of this Title apply to the denial of an exemption claimed or the revocation of an exempt status previously granted.

(c) The person or organization whose exempt status was denied or revoked has the burden of proof to establish that the denial or revocation is not correct.

(d) The person or organization whose exempt status was denied or revoked may, in his petition, challenge the decision on any grounds that establish that this denial or revocation was incorrect.

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