N.Y. Comp. Codes R. & Regs. tit. 20 § 2375.8

Current through Register Vol. 46, No. 50, December 11, 2024

Section 2375.8 - Forms and instructions

(a) General.

(1) The Division of Taxation creates, and updates as need be, a multitude of forms and instructions necessary for the administration and enforcement of the provisions of the Tax Law, related statutes and the regulations adopted thereunder. As used in this section, the phrase forms and instructions includes not only those documents that are designed to facilitate voluntary compliance by guiding taxpayers step-by-step through the procedures that are needed to accurately provide the division with required information and/or correctly pay the amount of taxes due, but also includes administrative documents issued by the division such as the statutory notices defined in section 2376.1(c)(2) of this Title. Accordingly, forms and instructions include, but are not limited to, tax returns, informational reports, certificates, applications and the like (whether or not filed on hardcopy, magnetic media, electronically or otherwise) as well as assessment, denial, suspension and cancellation notices.

(2) The forms and instructions of the division are either specifically provided for or authorized by various provisions throughout the Tax Law and the related statutes.

(b) Dissemination. Generally, forms and instructions for use by taxpayers are distributed regularly by the division and are available on the department's website. Such forms and instructions are also available upon individual requests. Failure on the part of any taxpayer to receive the necessary forms and instructions will not excuse the taxpayer from the obligation to timely comply with the Tax Law, related statutes and regulations thereunder. Certain widely used forms and instructions may be provided by the division in bulk to various institutions (such as banks, libraries and post offices) and tax practitioners for dissemination to the public. The forms and instructions that constitute the administrative documents that are issued by the division are provided to affected taxpayers, when appropriate, in accordance with the applicable provisions of the Tax Law, related statutes and regulations thereunder.

(c) Force and effect. All forms and instructions of the division directly reflect the provisions of the underlying laws and regulations. However, forms and instructions in themselves have no legal effect, unless such effect is specifically provided for by law.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 2375.8