New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter V - Public Access To Records
Part 2371 - Access To And Correction Or Amendment Of Records Of The Department Of Taxation And Finance And The State Tax Commission Subject To The Personal Privacy Protection Law
Section 2371.9 - Statement of disagreement by data subject
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2371.9
Current through Register Vol. 46, No. 12, March 20, 2024
(a) If amendment or correction of a record is refused in whole or in part upon appeal, the determination rendered pursuant to the appeal shall inform the data subject of the right to:
(1) file with the department a statement of
disagreement of reasonable length setting forth the data subject's reasons for
disagreement with such determination; and
(2) request that such a statement of
disagreement be provided to any person or governmental unit to which the record
has been or is disclosed pursuant to section 94.3(c) of the Public Officers
Law.
(b) Upon receipt of a statement of disagreement by a data subject, the department shall:
(1) clearly note any portions of the record
that are disputed; and
(2) attach
the data subject's statement as part of the record.
(c) When providing a data subject's statement of disagreement to a person or governmental unit in conjunction with a disclosure made pursuant to section 94.3(c) of the Public Officers Law, the department may also include a concise statement of its reasons for not making the requested amendment or correction.
Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
