N.Y. Comp. Codes R. & Regs. tit. 20 § 2375.12
Current through Register Vol. 46, No. 53, December 31, 2024
Tax policies and interpretations are communicated throughout the division by word, hardcopy and machine sensible formats. These methods include meetings, training sessions, memoranda, electronic mail, directives, rulings, procedures, programs, guidelines and manuals. Intra-division communications have no legal force or effect, nor true precedential value. They are binding only to the extent that affected personnel of the division are required to abide by their provisions until otherwise notified.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 2375.12