§ 16-06 Issuance, Publication and Availability.
RCNY § 16-06
(a)For all requests for rulings received by the Office of Legal Affairs, a ruling will be mailed to the taxpayer or the taxpayer's authorized representative within 90 days of the receipt of a complete request for such a ruling. The mailing of a ruling will constitute the rendering of a ruling. The 90-day period within which a ruling must be issued may be extended by the Commissioner of Finance for a period of up to 30 additional days. In such case, the taxpayer or the taxpayer's authorized representative will be notified of the extension and the reason therefor. At any time before their expiration, the 90-day or additional 30-day periods may be extended by a written agreement between the taxpayer and the Office of Legal Affairs.
(b)Letter rulings may be published and made available to the public. The complete text of a letter ruling may be published, or made available, except that the taxpayer's name, address, identifying numbers and other factual information which may identify the taxpayer will be deleted. Requests for copies of a letter ruling may be made to the Department of Finance, Records Access Officer. Copies will be furnished at a cost of 25 cents per page. (Amended City Record 1/16/2020, eff. 2/15/2020)
