The State Tax Commission was responsible for formulation of tax policy, interpreting state tax law, clarifying tax requirements, and providing a quasi-judicial forum for resolving taxpayer disputes with the Department of Taxation and Finance. This series consists of the formal decisions of the State Tax Commission. Typically it includes a statement of the issue(s), the findings of fact, and conclusions of law. The microfilm duplicates records in the Archives' paper files and contains 1987 decisions that are not in the paper files.
Creator
New York (State). Department of Taxation and Finance. Counsel's Office
Access Restrictions
There are no restrictions regarding access to or use of this material.
Department of Taxation and Finance Counsel's Office legislative program bill files
Series Number
19614
Summary
The series consists of draft and printed bills; sponsor's memoranda; internal memos relating to the intent and impact of proposed legislation; and related correspondence. As such, it complements series 12590, Governor's Bill and Veto Jackets, with respect to the development and evolution of tax law. Beginning in the early 1960s, folders also exist for department legislative proposals.
Creator
New York (State). Department of Taxation and Finance. Counsel's Office
Access Restrictions
There are no restrictions regarding access to or use of the material.