20 CRR-NY 8196.2NY-CRR
20 CRR-NY 8196.2
20 CRR-NY 8196.2
8196.2 Statements of income and expenses related to economic units.
(a) Statements of income and expenses and production submitted pursuant to this Title shall be made available to a person seeking to inspect same only after that person shall have completed and signed a form prescribed by ORPTS which shall include the following information:
(1) the name of the person seeking to inspect;
(2) specific reference to the statements sought to be inspected or copied sufficient to identify them to the custodian of the statements;
(3) a statement certifying that the inspection of the form is for purposes of administrative or judicial review of assessments;
(4) the administrative or judicial body before which the assessment is to be reviewed; and
(5) the date on which the producer whose information is the subject of the proposed disclosure was given written notice of such proposed disclosure.
20 CRR-NY 8196.2
Current through February 28, 2023
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