N.Y. Comp. Codes R. & Regs. tit. 20 § 2375.3

Current through Register Vol. 46, No. 50, December 11, 2024

Section 2375.3 - Declaratory rulings

(a) General.

(1) On the petition of any person, the Commissioner of Taxation and Finance may promulgate a declaratory ruling with respect to:

(i) the applicability to any person, property or state of facts of any rule or regulation or statute enforceable by the Division of Taxation;

(ii) whether any action by the division should be taken pursuant to a rule or regulation; or

(iii) whether compliance with a requirement imposed by the Federal government will be accepted as compliance with a division requirement of a similar nature. All duly submitted petitions regarding whether any action by the division should be taken pursuant to a rule or regulation will be reviewed by the commissioner and, within 60 days from the receipt of the petition, a ruling will be promulgated by the commissioner, or the petitioner will be notified that no ruling will be promulgated. All other duly submitted petitions for declaratory rulings will be reviewed by the commissioner and, within 30 days from the receipt of the petition, a ruling will be promulgated by the commissioner, or the petitioner will be notified that no ruling will be promulgated. Declaratory rulings will ordinarily be promulgated for prospective planning purposes concerning issues of wide application. These rulings are usually reserved for those broad issues that directly affect an entire industry or a large group of similarly situated taxpayers. Any person who is seeking a ruling that is binding upon both the division and the commissioner and that has a narrow application may petition for an advisory opinion (see Part 2376 of this Title).

(2)

(i) A declaratory ruling is personally signed by the Commissioner of Taxation and Finance and is made available to the public upon request. However, except as provided in section 206 of the State Administrative Procedure Act regarding the acceptance of compliance with a Federal requirement as compliance with a division requirement, the promulgation of a declaratory ruling is discretionary with the commissioner. Provided, further, declaratory rulings will not be promulgated where a petition for a declaratory ruling covers a pending issue or set of facts raised by the petitioner in:

(a) a petition for a decision or determination by the Division of Tax Appeals of the Department of Taxation and Finance pursuant to Part 3000 of this Title or any appeal therefrom;

(b) a request for a conciliation conference and issuance of a conciliation order by the division's Bureau of Conciliation and Mediation Services pursuant to Part 4000 of this Title; or

(c) a petition for an advisory opinion by the commissioner pursuant to Part 2376 of this Title.

(ii) A person shall not be precluded from withdrawing a given request or petition and timely utilizing an alternative procedure.

(3) Declaratory rulings are authorized by sections 204 and 206 of the State Administrative Procedure Act.

(b) Submission of petition. Petitions for declaratory rulings must be forwarded to the Commissioner of Taxation and Finance, W.A. Harriman Campus, Albany, NY 12227, on forms provided by the division. The petition shall set forth in sufficient detail the matter with respect to which a ruling is sought. The petition shall also state the laws, rules or regulations and sections thereof which the petitioner deems appropriate, and such other details necessary to identify the specific rule, regulation or statute.

(c) Force and effect. Declaratory rulings do not have the force and effect of law or regulation, but may be cited as precedent in establishing the Commissioner of Taxation and Finance's official position with respect to any matter involving the division, if not changed, altered or set aside as provided herein. The division and the commissioner will be bound by the conclusions stated in any declaratory ruling (including declaratory rulings promulgated prior to September 1, 1987 by the State Tax Commission), unless the ruling is changed prospectively by either the promulgation of an amendment to such declaratory ruling or the adoption of a division regulation, or unless the ruling is altered or set aside by the Tax Appeals Tribunal (see, however, section 2375.1[a][2] of this Part), a court of competent jurisdiction or duly enacted legislation. A declaratory ruling is subject to direct review as provided in section 204 of the State Administrative Procedure Act. A taxpayer or other person will not be bound by a declaratory ruling nor may the division retroactively change a valid declaratory ruling or the conclusions stated in such ruling.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 2375.3