§ 16-03 Procedure After Filing a Request for a Ruling.
RCNY § 16-03
(a)The Office of Legal Affairs will issue an acknowledgement letter upon receipt of a request for a ruling which, on its face, meets the procedural requirements of 19 RCNY §§ 16-01 and 16-02. Thereafter, the request will be reviewed for completeness and if it is determined that the request is not complete, or that additional information is required, a notice will be sent to the taxpayer advising him of the nature of the additional information required. The taxpayer may then revise and resubmit his request.
(b)A taxpayer may withdraw a request for a ruling at any time within 30 days of the date of the acknowledgement letter. Thereafter, no request for a ruling may be withdrawn without the approval of the Office of Legal Affairs. Where a taxpayer withdraws a request for a ruling, the Department of Finance will not return the application fee accompanying such request. For purposes of the preceding sentence, failure to provide information requested by the Office of Legal Affairs may be deemed a withdrawal of a request for a ruling.
