Thank you for visiting the New York State Department of Taxation and Finance (hereinafter “DTF”) Web site. This Web site is designed to make it easier and more efficient for individuals, businesses and tax professionals to interact with DTF. DTF recognizes that it is important for individuals, businesses and tax professionals to be confident that their privacy is protected when they visit DTF’s Web site.
For purposes of this policy, “personal information” means any information concerning a natural person which, because of name, number, symbol, mark, or other identifier, can be used to identify that natural person. DTF does not collect any personal information about you during your visit to this Web site unless you provide that information voluntarily; for example, by sending such information in an email or by providing it in connection with an online transaction.
Information Collected Automatically When You Visit this Web site
When visiting this Web site DTF automatically collects and stores the following information about your visit:
- The Internet Protocol (IP) address and domain name used, but not the email address. The Internet Protocol address is a numerical identifier assigned either to your Internet service provider or directly to your computer;
- The type of browser and operating system used;
- The date and time you visited this site;
- The Web pages or services you accessed at this site;
- Any form, publication or document which you downloaded; and
- Depending on how you access DTF’s site, DTF may also, on occasion, capture the Web site you visited prior to coming to DTF’s Web site.
None of the foregoing information is deemed to constitute personal information.
The information that is collected automatically is used to improve this Web site's content and to help DTF understand how users are interacting with the Web site. This information is collected for statistical analysis, to determine what information is of most and least interest to our users, and to improve the utility of the material available on the Web site. The information is not collected for commercial marketing purposes and DTF is not authorized to sell or otherwise disclose the information collected from the Web site for commercial marketing purposes.
The software and hardware you use to access the Web site allows you to refuse new cookies or delete existing cookies. Refusing or deleting cookies may limit your ability to take advantage of some features of this Web site.
Information Collected When You Send DTF an Email or Conduct an Online Transaction through this Web site
During your visit to this Web site you may send an email to DTF. Your email address and the contents of your message will be collected. Your email address and the information included in your message may be used to respond to you, to address issues you identify, to improve this Web site, to forward your message to another State agency for appropriate action, and/or to communicate with you regarding general tax information and DTF services. Your email address is not collected for commercial purposes and DTF is not authorized to sell or otherwise disclose your email address for commercial purposes.
During your visit to this Web site you may conduct an online transaction. This includes, for example, filling out an online survey or order form or utilizing any of DTF’s online services. The information, including personal information, provided by you in conducting the transaction is used by DTF to operate DTF programs, which include the provision of services and information. The information collected by DTF may, to the extent permitted by law, be disclosed by DTF for those purposes that may be reasonably ascertained from the nature and terms of the transaction in connection with which the information was submitted.
DTF does not knowingly collect personal information from children or create profiles of children through this Web site. Users are cautioned, however, that the collection of personal information submitted in an email will be treated as though it was submitted by an adult, and may, unless exempted from access by federal or State law, be subject to public access. DTF strongly encourages parents and teachers to be involved in children’s Internet activities and to provide guidance whenever children are asked to provide personal information online.
Information and Choice
As noted above, DTF does not collect any personal information about you during your visit to this Web site unless you provide that information voluntarily by sending an email or conducting an online transaction. This includes, for example, filling out an online survey or order form or utilizing any of DTF’s online services. As a general matter, you may choose not to send an email, not to fill out a survey or online order form and/or not to utilize DTF’s online services (some transactions may, however, be required by law to be conducted online, such as mandatory e-filing, through DTF's online services). While your choice not to participate may limit your ability to receive specific services through this Web site, it will not usually prevent you from requesting services from DTF by other means (e.g., by telephone or United States mail or similar delivery service) and will not normally have an impact on your ability to take advantage of other features of the Web site, including browsing or downloading publicly available information.
Disclosure of Information Collected Through this Web site
The collection of information through this Web site and the disclosure of that information are subject to the provisions of the Internet Security and Privacy Act. DTF will only collect personal information through this Web site or disclose personal information collected through this Web site if the user has consented to the collection or disclosure of such personal information. The voluntary disclosure of personal information to DTF by the user, whether solicited or unsolicited, constitutes consent to the collection and disclosure of the information by DTF for the purposes for which the user disclosed the information to DTF, as was reasonably ascertainable from the nature and terms of the disclosure.
However, DTF may collect or disclose personal information without user consent if the collection or disclosure is: (1) necessary to perform the statutory duties of DTF, or necessary for DTF to operate a program authorized by law, or authorized by state or federal statute or regulation; (2) made pursuant to a court order or by law; (3) for the purpose of validating the identity of the user; or (4) of information to be used solely for statistical purposes that is in a form that cannot be used to identify any particular person.
Further, the disclosure of information, including personal information, collected through this Web site is subject to the provisions of the Freedom of Information Law, the Personal Privacy Protection Law and the Tax Law.
DTF may disclose personal information to federal or state law enforcement authorities to enforce DTF’s rights against unauthorized access or attempted unauthorized access to DTF’s information technology assets.
Use of Email
DTF will regard provision of an email address by a site user, taxpayer or taxpayer representative (whether via electronic or paper submission), to constitute consent to communicate electronically. DTF may use the email address to communicate general information and/or notice of DTF services. DTF will never request that you provide sensitive personal information, such as social security numbers, Taxpayer ID numbers, bank account numbers, PINs, user names, or passwords via email. An email from DTF will be general in nature and if sensitive personal information needs to be communicated, DTF will alert you to sign on to the secure Online Services area of the DTF website to access your secure account to receive or provide such information.
Retention of Information Collected Through this Web site
The information collected through this Web site is retained by DTF in accordance with the records retention and disposition requirements of the New York State Arts & Cultural Affairs Law. Information on the requirements of the Arts & Cultural Affairs Law may be found at http://www.archives.nysed.gov/a/records/mr_laws_state.shtml. In general, the Internet services logs of DTF, comprising electronic files or automated logs created to monitor access and use of DTF services provided through this Web site, are retained for at least three months. Information that you submit in an email or when you conduct an online transaction is retained in accordance with the records retention and disposition schedule established for the records of the program unit to which you submitted the information.
Access to and Correction of Personal Information Collected Through this Web site
Any user may submit a request to DTF’s privacy compliance officer to determine whether personal information pertaining to that user has been collected through this Web site. Any such request shall be made in writing to the address below and must be accompanied by reasonable proof of identity of the user. Reasonable proof of identity may include verification of a signature, inclusion of an identifier generally known only to the user, or similar appropriate identification. The address of the privacy compliance officer is:
Privacy Compliance Officer - Records Access Office
NYS Department of Taxation and Finance
Building 9, Room 100
W. A. Harriman State Office Campus
Albany, NY 12227
The privacy compliance officer shall, within five (5) business days after the day of the receipt of a proper request: (i) provide access to the personal information; (ii) deny access in writing, explaining the reasons therefore; or (iii) acknowledge the receipt of the request in writing, stating the approximate date when the request will be granted or denied, which date shall not be more than thirty (30) days from the date of the acknowledgment.
In the event that DTF has collected personal information pertaining to a user through the state agency Web site and that information is to be provided to the user pursuant to the user’s request, the privacy compliance officer shall inform the user of his or her right to request that the personal information be amended or corrected under the procedures set forth in section 95 of the Public Officers Law.
Confidentiality and Integrity of Personal Information Collected Through this Web site
DTF is committed to protecting personal information collected through this Web site against unauthorized access, use or disclosure. Consequently, DTF limits access to personal information collected through this Web site to only those employees or subcontractors who need access to the information in the performance of their official duties. Employees and subcontractors who have access to this information follow appropriate procedures in connection with any disclosures of personal information.
In addition, DTF has implemented procedures to safeguard the integrity of its information technology assets including, but not limited to, authentication, monitoring, auditing, and encryption. These security procedures have been integrated into the design, implementation, and day-to-day operations of this Web site as part of our continuing commitment to the security of electronic content as well as the electronic transmission of information.
For Web site security purposes and to maintain the availability of the Web site for all users, DTF employs software to monitor traffic to identify unauthorized attempts to upload or change information or otherwise damage this Web site. For additional information concerning Security at DTF’s Web site, see DTF’s Security page.
Privacy Act Notification
The Commissioner of Taxation and Finance may collect and maintain personal information pursuant to the New York State Tax Law, including but not limited to, sections 5-a, 171, 171‑a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i).
This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and exchange of tax information programs as well as for any other lawful purpose.
Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain employment and training programs and other purposes authorized by law.
Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law.