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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter V. Public Access to Records |
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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 |
Sec. 2371.6. Requests for access to records
Latest version.
- (a) The procedure with respect to requests for access to records shall be governed by the provisions of section 2370.5 of this Title, except where not in accordance with this Part.(b) If access to records under this Part is neither granted nor denied within five business days after the date of acknowledgment of receipt of a request for access to records, the request shall be deemed denied; such denial may be appealed.(c) In the case where an acknowledgment of a receipt of request for access to records has been issued, and access to such records has neither been granted nor denied within 30 days after the date of such acknowledgment, the request for access shall be deemed denied.