1/12/11 N.Y. St. Reg. Guidance Documents
Not less than once each year, every agency shall submit to the Secretary of State for publication in the State Register a list of all Guidance Documents on which the agency currently relies [SAPA, section 202-e(1)]. However, an agency may be exempted from compliance with the requirements of SAPA section 202-e(1) if the agency has published on its website the full text of all Guidance Documents on which it currently relies [SAPA, section 202-e(2)].
DEPARTMENT OF TAXATION AND FINANCE
The Department of Taxation and Finance has published the full text of all guidance documents on which said agency currently relies at the following websites:
www.tax.ny.gov and
www.orps.state.ny.us