New York State Department of Taxation and Finance Counsel's Office Decisons of the State Tax Commission 19615

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

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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:

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

Title:

Decisons of the State Tax Commission

Quantity:

18.15 cubic feet

Quantity:

19 16mm microfilm roll(s)

Inclusive Dates:

1945-1987

Bulk Dates:

bulk 1960-1987

Series Number:

19615

Arrangement

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.

Administrative History

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.

Scope and Content Note

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.