N.Y. Comp. Codes R. & Regs. tit. 20 § 78.7
Current through Register Vol. 46, No. 25, June 18, 2024
Tax Law, § 481(3)
All purposes under the Tax Law the certificate of the Commissioner of Taxation and Finance to the effect that a tax or fee under article 20 has not been paid, that a return has not been filed, that information has not been supplied, as required under article 20, or that a bond or other security has not been filed or that books, accounts, records, memoranda, documents or other papers have not been supplied, as required under article 20, or that a retail dealer or vending machine is not currently or validly registered as required by such article, is prima facie evidence of failure to do the required acts.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 78.7