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Final Determinations Issued as Offers

Rule status: Proposed

Agency: OATA

Comment by date: September 19, 2022

Rule Full Text
Proposed-rules-amend-sections-4-12-and-4-13-of-Title-21.pdf

The proposed amendments clarify existing policy and practice in light of the Appellate Division’s decision in Drug Policy Alliance v. NYC Tax Commission, 191 A.D.3d 405 (1st Dept 2021). Specifically, the proposed rules make clear that only final determinations on exemption applications, which are signed by the President of the Tax Commission, can be issued as offers.

Attendees who need reasonable accommodation for a disablity such as a sign language translation should contact the agency by calling 1 (212) 669-2070 or emailing tcinfo@oata.nyc.gov by September 12, 2022

  • Fax: 1 (212) 669-2211
  • Mail: Frances J. Henn, President of the Tax Commission, Office of Administrative Tax Appeals, 1 Centre Street Room/Floor: Room 2400 ; New York, New York 10007
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