New York State Department of Taxation and Finance Counsel's Office Decisons of the State Tax Commission

Alphabetical by name of the individual(s) or business petitioner.

19615-07: Arranged by type of tax in disputes decided.

19615-13: Chronological by date of decision.

The State Tax Commission was responsible for formulation of tax policy. It interpreted state tax law, clarified tax requirements, and provided a quasi-judicial forum for resolving taxpayer disputes with the Department of Taxation and Finance. It consisted of two commissioners, plus the commissioner of the Department of Taxation and Finance, who served as president. It was abolished as of September 1, 1987 (Chapter 282 of the Laws of 1986) and its function to adjudicate disputes was transferred to the Division of Tax Appeals within the department.

This series consists of the formal decisions of the State Tax Commission. Typically a "decision" is a copy of the commission's findings in a given tax dispute. Often it includes a statement of the issue(s), the findings of fact, and conclusions of law, when applicable. The microfilm in accretion 19615-07 duplicates the original records already in the possession of the State Archives with the exception that it contains decisions issued in 1987 that are not found in the paper files.

19615-07: Microfilm: 19 rolls; 16 mm.

19615-07: Original silver film only. No use copy is available.

Series B2360 Executive Meeting and Certification Records contains related records compiled by the Secretary of the State Tax Commission.

19615-99, 19615-07: Item lists are available at the repository.

19615-13: Container list is available at the repository.

Records disposition number 19615 supersedes old RDA number 21845 for these records.

There are no restrictions regarding access to or use of this material.