New York State Department of Taxation and Finance Commissioner's Office Executive Meeting and Certification Records
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Overview of the Records
Repository:
New York State Archives
New York State Education Department
Cultural Education Center
Albany, NY 12230
Summary:
This series consists of certification records, meeting minutes, memorandums, resolutions, and related material compiled by
the executive secretaries of the State Board of Tax Commissioners, State Tax Commission, and the Commissioner of the Department
of Taxation and Finance pursuant to Section 172 of the New York State Tax Law. It provides documentation of the decisions
made by these entities through the meeting minutes and other executive-level records that are contained in each binder.
Creator:
Title:
Executive meeting and certification records
Quantity:
Inclusive Dates:
1896-2002
Series Number:
B2360
Arrangement
Chronological.
Administrative History
In 1896, the State Board of Tax Commissioners was established during a general revision of the tax laws (Chapter 908) to replace
the office of State assessor. The Board of Tax Commissioners consisted of three gubernatorial appointees who were empowered
to furnish technical and advisory services to local officials, and to collect information and make reports on local assessment
practices. Along with the Commissioners of the Land Office, the Board was responsible for helping to set the amount of real
and personal estate on which the state tax was to be levied in each county of the state. It was also charged with hearing
and deciding appeals of local assessors against alleged unfairness in taxation by counties.
In 1915, the responsibility for formulating tax policy was transferred to the State Tax Commission, which replaced the Board
of Tax Commissioners and headed the newly created State Tax Department (Chapter 317). The Commission interpreted state tax
law, clarified tax requirements, and provided a quasi-judicial forum for resolving taxpayer disputes with the Tax Department,
which in 1926 became the Department of Taxation and Finance. The State Tax Commission consisted of two commissioners, plus
the commissioner of the Department of Taxation and Finance, who served as president. The Commission 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.
Scope and Content Note
This series consists of certification records, meeting minutes, memorandums, resolutions, and related material compiled by
the executive secretaries of the State Board of Tax Commissioners, State Tax Commission, and the Commissioner of the Department
of Taxation and Finance pursuant to Section 172 of the New York State Tax Law. This law has required the Secretary to maintain
and certify records in the custody of the agency for proceedings administered by the aforementioned entities. The series,
therefore, provides documentation of the decisions made by the Board of Tax Commissioners, State Tax Commission, and the Commissioner
through the meeting minutes and other executive-level records that are contained in each binder.
Related Material
19615 Decisions of the State Tax Commission, contains related records.
Acquisition Information
This series was transferred under records disposition number 90372.
Access Restrictions
There are no restrictions regarding access to or use of the material.
Access Terms
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Detailed Description
| Dates |
Contents |
Box |
Accretion: B2360-13 |
| 1896-1905 |
State Board of Tax Commissioners Meeting Minutes |
1 |
| 1906-1908 |
State Board of Tax Commissioners Meeting Minutes |
2 |
| 1909-1911 July |
State Board of Tax Commissioners Meeting Minutes |
3 |
| 1911 August-1914 |
State Board of Tax Commissioners Meeting Minutes |
4 |
| 1915-1918 |
State Board of Tax Commissioners Meeting Minutes |
5 |
| 1919-1928 |
State Board of Tax Commissioners Meeting Minutes |
6 |
| 1929-1936 |
State Board of Tax Commissioners Meeting Minutes |
7 |
| 1937-1944 |
State Board of Tax Commissioners Meeting Minutes |
8 |
| 1945-1953 |
State Board of Tax Commissioners Meeting Minutes |
9 |
| 1954-1962 |
State Tax Commission Meeting Minutes |
10 |
| 1963-1967 |
State Tax Commission Meeting Minutes |
11 |
| 1968-1971 |
State Tax Commission Meeting Minutes |
12 |
| 1972-1974 |
State Tax Commission Meeting Minutes |
13 |
| 1974-1976 |
State Tax Commission Meeting Minutes |
14 |
| 1977-1979 |
State Tax Commission Meeting Minutes |
15 |
| 1980-1981 |
State Tax Commission Meeting Minutes |
16 |
| 1982-1983 |
State Tax Commission Meeting Minutes |
17 |
| 1984-1985 |
State Tax Commission Meeting Minutes |
18 |
| 1985-1986 |
State Tax Commission Meeting Minutes |
19 |
| 1986-1988 |
State Tax Commission Meeting Minutes; Secretary to the Commissioner Meeting Minutes |
20 |
| 1988-1990 |
Secretary to the Commissioner Meeting Minutes |
21 |
| 1991-1992 |
Secretary to the Commissioner Meeting Minutes |
22 |
| 1992 September-1993 August |
Secretary to the Commissioner Meeting Minutes |
23 |
| 1994 January-1995 August |
Secretary to the Commissioner Meeting Minutes |
24 |
| 1995 September-1996 December |
Secretary to the Commissioner Meeting Minutes |
25 |
| 1976-1989 May |
State Tax Commission Meeting Minutes; Secretary to the Commissioner Meeting Minutes |
26 |
| 1929-1943 |
State Tax Commission Meeting Minutes |
27 |
| 1997, 2000-2002 |
Secretary to the Commissioner Meeting Minutes; Assistant to the Commissioner for Regulatory Affairs Meeting Minutes |
28 |
| 1998-1999 |
Secretary to the Commissioner Meeting Minutes; Assistant to the Commissioner for Regulatory Affairs Meeting Minutes |
29 |
