N.Y. Comp. Codes R. & Regs. tit. 12 § 702.4
Current through Register Vol. 46, No. 53, December 31, 2024
Declaratory rulings, issued in response to a petition complying with the terms of this Part, shall be binding upon the department unless altered or set aside by a court or prospectively changed by the department. No opinion, letter or advice shall be deemed a declaratory ruling unless it contains a statement that it is a declaratory ruling and is issued by the counsel.
N.Y. Comp. Codes R. & Regs. Tit. 12 § 702.4