Final Determinations Issued as Offers

Effective date: September 30, 2022

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

Printable Version of Adopted Rule Text
Notice-of-Adoption-2022-RG-054-Amendment-of-Rules-Relating-to-Determinations-of-Tax-Commission-FINAL-Legal-12989414_145332-KB.pdf

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.