20 CRR-NY 2371.2NY-CRR
STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER V. PUBLIC ACCESS TO RECORDS
PART 2371. ACCESS TO AND CORRECTION OR AMENDMENT OF RECORDS OF THE DEPARTMENT OF TAXATION AND FINANCE AND THE STATE TAX COMMISSION SUBJECT TO THE PERSONAL PRIVACY PROTECTION LAW
20 CRR-NY 2371.2
20 CRR-NY 2371.2
2371.2 Definitions.
For the purposes of this Part, the following terms shall have the indicated meanings:
(a) Data subject means any natural person about whom personal information has been collected by the Department of Taxation and Finance and the State Tax Commission.
(b) Personal information means any information concerning a data subject which, because of name, number, symbol, mark or other identifier, can be used to identify that data subject.
(c) Record means any item, collection or grouping of personal information about a data subject which is maintained and is retrievable by use of the name or other identifier of the data subject. The term record shall not include personal information which is not used to make any determination about a data subject, such as:
(1) a telephone book or directory;
(2) a card catalog, book or other resource in any library;
(3) a compilation of information containing names and addresses used exclusively for mailing information;
(4) personal information required to be maintained and used, by law, only for statistical research or reporting purposes;
(5) information requested by the department or the Tax Commission which is necessary to answer unsolicited requests by the data subject for information; or
(6) correspondence files.
(d) System of records means any group of records under the actual or constructive control of the department or the Tax Commission pertaining to one or more data subjects from which personal information is retrievable by use of the name or other identifier of a data subject.
20 CRR-NY 2371.2
Current through September 30, 2022
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