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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IMPORTANT NOTE REGARDING CONTENT CURRENCY: The "Current through" date indicated immediately above is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Administrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of NYS Rules.