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Regulations and regulatory actions

The official compilation of the Department of Taxation and Finance regulations is contained in Title 20 of the Codes, Rules and Regulations of the State of New York (20 NYCRR).

Rule making actions


The State Administrative Procedure Act (SAPA) requires an agency to provide a comment period of at least 60 days after a notice of proposed rule making is published in the State Register before it can adopt a proposed rule. If the 60th day occurs on a Saturday, Sunday or holiday, comments will be accepted until the end of the next business day.

To ensure your comments regarding the proposed rule are considered, they should be submitted within 60 days of the date the proposal is published in the State Register.

Submit your comments to: 

Kathleen D. Chase
Office of Counsel
Department of Taxation and Finance
W. A. Harriman Campus
Building 9, Room 200
Albany, NY 12227

or: Email us