The State Administrative Procedure Act (SAPA) requires an agency to provide a comment period of at least 45 days after a notice of proposed rule making is published in the State Register before it can adopt a proposed rule. If the 45th day occurs on a Saturday, Sunday or holiday, comments will be accepted until the end of the next business day.
To ensure your comments regarding the proposed rule are considered, they should be submitted within 45 days of the date the proposal is published in the State Register.
Submit your comments to:
Kathleen D. O'Connell
Office of Counsel
Department of Taxation and Finance
W. A. Harriman Campus
Building 9, Room 200
Albany, NY 12227