N.Y. Comp. Codes R. & Regs. tit. 20 § 4000.1

Current through Register Vol. 46, No. 25, June 18, 2024

Section 4000.1 - Definitions

Unless the context of this Part requires otherwise, the definitions contained in this section apply.

(a) Department. The term department means the Department of Taxation and Finance.

(b) Commissioner. The term commissioner means the Commissioner of Taxation and Finance.

(c) Bureau of Conciliation and Mediation Services. The term Bureau of Conciliation and Mediation Services means that bureau within the Division of Taxation of the department which is responsible for providing conciliation conferences and issuing conciliation orders. This bureau differs from other bureaus within the Division of Taxation in that it is not involved in the administration or collection of taxes or in any other activity of the Division of Taxation which would be conducted prior to the filing of a request or petition. The Bureau of Conciliation and Mediation Services reports directly to the commissioner.

(d) Petition. The term petition shall include an application, petition, demand for hearing, or variation of such terms as used in the applicable statutory sections of the Tax Law.

(e) Request, requester. The term request means the application for a conciliation conference. The term requester means the person who files a request (see section 4000.3 of this Part).

(f) Operating division or bureau. The term operating division or bureau means that division or bureau within the department which is responsible for the particular action or actions which are being protested.

(g) Party. The term party means either the requester or the operating division or bureau.

(h) Person. The term person includes, but is not limited to, an individual, partnership, society, association, joint-stock company, corporation, estate, receiver, trustee, assignee, referee, and any other individual or entity acting in a fiduciary or representative capacity, and any combination of the foregoing, other than the Bureau of Conciliation and Mediation Services or the department.

(i) Statutory notice. The term statutory notice means, for purposes of this Part, any written notice of the commissioner which advises a person of a tax deficiency, determination of tax due, assessment, or denial of a refund, credit or reimbursement application, or of cancellation, revocation, suspension or denial of an application for a license, permit or registration, or of the denial or revocation of an exempt status, or any other notice which gives the person a right to a hearing in the Division of Tax Appeals. However, the term statutory notice shall not include a notice and demand for an increase of the amount of a bond or other security filed with the commissioner by a distributor, importing transporter, terminal operator or petroleum business, under Tax Law, section 283, 283-a, 283-b or 302.

(j) Conciliation conference proceeding. The term conciliation conference proceeding means the proceeding conducted by the Bureau of Conciliation and Mediation Services. The proceeding shall commence with the filing of a request for a conciliation conference, and conclude with the execution by the requester of a consent or the failure of the requester to execute a consent.

(k) Conciliation order. The term conciliation order means the final order issued by the conciliation conferee.

(l) Conciliation conferee. The term conciliation conferee means any person duly designated and empowered by the commissioner to conduct conciliation conferences.

(m) Advocate. The term advocate means any person duly designated and empowered by the operating division or bureau to represent it at a conciliation conference.

(n) Business day. The term business day means any day of the week other than a Saturday, Sunday or a legal holiday in the State of New York.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 4000.1