(1) The Division of Taxation of the Department of Taxation and Finance communicates tax policy and interpretations to taxpayers, tax practitioners, personnel of the division and members of the general public by various methods and resources, including the department's website. The provisions of this Part summarize these methods and explain the legal force and effect, precedential value and binding nature of each such method. Regardless of the method by which a tax policy or interpretation is communicated, the division may, at any time, reassess a matter and change its policy or an interpretation by amending the vehicle by which such policy or interpretation was communicated or by a pronouncement having a greater force and effect. Generally, such a change in tax policy or interpretation will operate prospectively.

(2) Except where expressly stated, the provisions of this Part do not address methods of communication within the independent Division of Tax Appeals of the Department of Taxation and Finance. It is also noted that a decision by the Tax Appeals Tribunal of the Division of Tax Appeals is binding upon the Division of Taxation and upon the Commissioner of Taxation and Finance with respect to the petitioner(s), unless the tribunal has acted illegally, unconstitutionally or in excess of its jurisdiction or unless the decision is otherwise altered or set aside by a court of competent jurisdiction. See article 40 of the Tax Law and Part 3000 of this Title for rules concerning the Division of Tax Appeals. As used hereafter, unless expressly stated any reference to the Tax Law shall be read not to include article 40 of such law.

(1) Commissioner means the Commissioner of Taxation and Finance.

(2)

(3) Person includes any individual, estate, trust, partnership, corporation, association, society, company, business, fiduciary or other entity, or any combination thereof.

(4) Related statute means any local law, ordinance or resolution enacted pursuant to the authority of the Tax Law, which imposes a tax or taxes administered by the Commissioner of Taxation and Finance or any other law administered by the commissioner. Any reference to tax or taxes in this Part shall include special assessments, fees or other impositions which are administered by the Commissioner of Taxation and Finance.

(5) Taxpayer means any person subject to, or under a duty to perform an act under, any provision of the Tax Law or a related statute which is administered by the Commissioner of Taxation and Finance, whether or not such person is actually liable for the payment of tax.