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Final Determinations Issued as Offers

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Rule status: Adopted

Agency: OATA

Effective date: September 30, 2022

Proposed Rule Full Text

Adopted Rule Full Text

Adopted rule summary:

The adopted 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 adopted 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.

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