§ 21-02 Publication Availability by Kinds of Proceedings.
RCNY § 21-02
(All statutory references are to Title 11 of the Administrative Code of the City of New York).
(a)Unincorporated Business Income Tax (Ch. 5) and the City Business Taxes [General Corporation Tax (Ch. 6, Subchapter 2), Financial Corporation Tax (Ch. 6, Subchapter 3), and Transportation Corporation Tax (Ch. 6, Subchapter 4)]. All Decisions of the Commissioner of Finance pertaining to hearings concluded on and after January 1, 1988, will be published and made available to the public. Decisions issued in connection with hearings concluded prior to January 1, 1988 will also be published and made available to the public, except that the taxpayer's name, address, and other identifying information will be deleted.
(b)Annual Vault Charge (Ch. 27), Cigarette Tax (Ch. 13) and Foreign and Alien Insurers tax (). All decisions of the Commissioner of Finance will be made available to the public irrespective of the date(s) on which the hearing was held or the decision rendered.
(c)Commercial Rent or Occupancy Tax (), Tax on Commercial Motor Vehicles and Motor Vehicles for Transportation of Passengers (), Utility Tax (), Horse Race Admissions Tax (Ch. 12), Tax on Transfer of Taxicab Licenses (Ch. 14), Tax on Coin Operated Amusement Devices (), Real Property Transfer Tax (Ch. 21), Tax on Owners of Motor Vehicles (), Tax on Retail Licensees of the State Liquor Authority (Ch. 24), and Tax on Occupancy of Hotel Rooms (Ch. 25). All decisions of the Commissioner of Finance rendered on and after January 1, 1989, will be published and made available to the public. Decisions rendered prior to January 1, 1989 will also be published and made available to the public, except that the taxpayer's name, address, and other identifying information will be deleted.
(d)Article 78 proceedings. All decisions of the Commissioner of Finance from which the taxpayer has applied for judicial review in the manner provided by Article 78 of the Civil Practice Law and Rules will be published and made available to the public, irrespective of the tax involved or the date the decision was rendered.
