New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IX - Procedural Regulations
Part 2399 - Mailing Rules And Legal Holidays
Section 2399.1 - Application

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2399.1
Current through Register Vol. 46, No. 12, March 20, 2024

Except as otherwise provided by law or this Title, the provisions of this Part apply to any tax that is administered by the commissioner and that is imposed by or authorized to be imposed pursuant to the Tax Law, the Environmental Conservation Law, the County Law, or any other applicable laws concerning matters under the jurisdiction of the commissioner. Any reference to tax or taxes in this Part shall include special assessments, fees, and other impositions that are administered by the commissioner. This Part does not apply to the Division of Tax Appeals or to the Bureau of Conciliation and Mediation Services within the Division of Taxation. (See Parts 3000 and 4000 of this Title for mailing rules applicable to petitions in the Division of Tax Appeals and requests for conciliation conferences in the Bureau of Conciliation and Mediation Services of the Division of Taxation, respectively.)

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