Sec. 2370.2. Designation and duties of the records access officer

The Commissioner of Taxation and Finance, who is also the President of the State Tax Commission, shall designate a “records access officer” who shall perform the following duties:

(a) The records access officer shall have the duty of coordinating the department's response to public requests for access to its records.

(b) He shall provide information concerning the nature and location of records; maintain a current list of records indexed according to subject matter for public inspection; respond to all inquiries relating to the availability to the public of the department's records pursuant to the Freedom of Information Law with due regard, however, upon all occasions enumerated in this Part to the secrecy provisions embodied in the Tax Law.

(c) He shall receive and process requests for access to records in the manner prescribed by this Part.

(d) He shall receive and process request for the copying of records in the manner prescribed by this Part.

(e) He shall make available the forms prescribed in section 2370.5 of this Part and such other forms he deems necessary for access to records.

(f) He shall have responsibility for the safekeeping of records under inspection.

(g) He shall have the cooperation and assistance of all personnel of the department in the performance of his functions under this Part.

(h) He shall designate one or more members of the department, as he deems necessary, to serve as assistant records access officer and such assistant or assistants in all department offices shall have only those functions and responsibilities which are expressly delegated to such assistant or assistants by the records access officer.

(i) He shall charge and receive for the copying or inspection of records the fee prescribed by this Part.