New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter VI - Communications Of The Division Of Taxation Of The Department Of Taxation And Finance
Part 2376 - Advisory Opinions Of The Commissioner Of Taxation And Finance
Section 2376.1 - General
Current through Register Vol. 46, No. 12, March 20, 2024
(a) Definition and nature of advisory opinions. An advisory opinion is a written statement, issued pursuant to the provisions of this Part, applying the pertinent statutory and regulatory provisions of a tax administered by the Commissioner of Taxation and Finance to a specific set of facts. Advisory opinions are issued at the request of any person who is or may be subject to a tax or liability under the Tax Law or claiming exemption from such a tax or liability, and are binding upon the commissioner for that person only. Advisory opinions may, in the discretion of the commissioner, be issued to any non- taxpayer, including but not limited to a local official, petitioning on behalf of a local jurisdiction, and the head of a State agency, petitioning on behalf of the agency. Advisory opinions will not be issued to any person or entity acting on behalf of an unidentified or hypothetical person or entity. Advisory opinions are issued on behalf of the commissioner by any person to whom the commissioner delegates this authority.
(b) Subjects on which advisory opinions may be requested. A petitioner may request an advisory opinion about any tax or program administered by the commissioner. Taxes include not only those imposed under the Tax Law, but various other taxes, such as New York City's Personal Income Tax on Residents, the City of Yonkers' Income Tax Surcharge on Residents and the City of Yonkers' Earnings Tax on Nonresidents, as well as the sales and use taxes imposed by various localities throughout the State. The School Tax Relief (STAR) rebate program is an example of a program administered by the commissioner. An advisory opinion may be requested about a substantive question, such as whether a specific transaction gives rise to a tax liability, or a procedural one, such as whether withholding of income tax is required under specified circumstances. Advisory opinions may be requested about questions arising in the course of an audit or an examination of a tax return, or about questions relating to a taxpayer's claim for refund, credit or reimbursement. They may also be requested about a hypothetical or projected future set of facts.
(c)