General disclaimer of liability
This website is provided as a public service by the New York State Department of Taxation and Finance (hereinafter, “DTF”). In providing information on this site, DTF attempts to be as accurate as possible. However, DTF makes no claims, guarantees or promises about the accuracy, currency, or completeness of the information provided. Documents as displayed on this website, including tax forms and publications, could contain technical inaccuracies or typographical errors. Changes are made periodically to the tax laws, administrative rules, tax releases, tax rates and other materials. These changes may not be incorporated in materials displayed on this website on a timely basis. In no event shall DTF be liable for any errors or omissions with respect to any information on this site. If you find any errors or omissions, we encourage you to report them to DTF.
Information contained on this site should not be construed as giving business, legal, or other advice, or warranting as fail proof, the accuracy or security of information provided via the Internet. DTF hereby disclaims all warranties, express or implied, including, but not limited to, any implied warranties of merchantability or fitness for a particular purpose and makes no warranty or representation that use of this website will not infringe privately owned or intellectual property rights. In no event shall DTF be liable for (a) errors caused by site users including, but not limited to, incorrect or incomplete return information/reporting or (b) any and all damages including indirect, special, incidental or consequential damages, including, but not limited to, damages for lost profits, disclosure of confidential information, or loss of privacy, arising out of or in any way related to the use of this website. In no event will DTF be liable for any act or omission of any third party including, but not limited to, financial institutions, payment systems, credit card service provider, taxpayer services providers, or any provider of telecommunications services, Internet access or computer equipment or software, or for any circumstances beyond their control including, but not limited to, fire, flood, or other natural disaster, war, riot, strike, act of terrorism, act of civil or military authority, software and/or equipment failure, computer virus, or failure or interruption of electrical, telecommunications or other utility services. DTF shall have no liability for any incidental, consequential, indirect, special or other damages suffered by any party (regardless of whether or not such parties have been advised of the possibility of such damages) resulting from use or the inability to use this website.
DTF’s website provides links to Internet sites maintained by third parties and may from time to time provide third-party items or materials on this site. Any mention on DTF’s site of products or services provided by third parties is for informational purposes only and constitutes neither an endorsement nor a recommendation by DTF. DTF assumes no responsibility for those products or services. Your dealings with any third parties mentioned on or found through DTF’s website are solely between you and such third party and subject to any terms, conditions, privacy policies, warranties or representations associated with such dealings. Your use of a third-party site is at your sole risk and, as set forth above, without warranties or legal liability of any kind on the part of DTF.
Privacy and security