§ 38-01 Definitions.
RCNY § 38-01
Unless the context of these rules requires otherwise, the definitions contained in this section apply. Code. The term "code" means the Administrative Code of the City of New York. Commissioner. The term "commissioner" means the New York City Commissioner of Finance. Conciliation bureau. The term "conciliation bureau" means that the Bureau within the department that is responsible for providing conciliation conferences and issuing conciliation decisions. Conciliation decision. The term "conciliation decision" means the final order issued by the director of the conciliation bureau discontinuing conciliation with regard to one or more issues. Conciliation proceeding. The term "conciliation proceeding" means the proceeding conducted by the conciliation bureau, which shall commence with the filing of a timely request for conciliation and conclude with an executed consent and waiver or the issuance of a conciliation decision. Conciliator. The term "conciliator" means any person duly designated and authorized by the commissioner to conduct conciliation conferences. Department. The term "department" means the New York City Department of Finance. Domestic partner. The term "domestic partner" means a person who has registered a domestic partnership in accordance with applicable law with the City Clerk, or has registered such partnership with the former City Department of Personnel pursuant to Executive Order 123 (dated August 7, 1989) during the period August 7, 1989 through January 7, 1993. (The records of domestic partnerships registered at the former City Department of Personnel have been transferred to the City Clerk.) Operating division. The term "operating division" means that division or bureau within the department responsible for the particular action or actions being protested. Party. The term "party" means either the person on whose behalf the request for conciliation is filed, an authorized representative of such person,or the operating division. Person. The term "person" includes, but is not limited to, an individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee, any other individual or entity acting in a fiduciary or representative capacity and any combination of the foregoing, other than the conciliation bureau or the department. Petition. The term "petition" includes an "application for hearing," "petition for hearing," "demand for hearing" or any variation of such terms as used in the applicable sections of the Code for a form requesting a formal hearing before the tribunal. Request for conciliation. The term "request for conciliation" means the written application or request for a conciliation proceeding. Requestor. The term "requestor" means the person on whose behalf conciliation is requested and, except for purposes of 19 RCNY § 38-03, any person authorized to represent such person at conciliation. Statutory notice. The term "statutory notice" means any written notice of the commissioner that gives a person the right to a hearing in the tribunal, including but not limited to a notice of determination of tax due, of a tax deficiency, of a denial of a refund or a credit application or of the refusal to grant, the suspension of, or the revocation of, a license. For the purposes of this definition, if the commissioner fails to act with respect to a refund application before the expiration of the time period after which the taxpayer may file a petition for refund with the tribunal pursuant to § 11-529(c) or § 11-680(3) of the Code, such failure shall be deemed to be a notice of denial of a refund. Tribunal. The term "tribunal" means the New York City Tax Appeals Tribunal.
