2010 New York Code
TAX - Tax
Article 41 - TAXPAYERS' BILL OF RIGHTS
Part 1 - (3000 - 3012) TAXPAYERS' RIGHTS
3005 - Requirements of certain department letters, notices and documents.

§  3005.  Requirements  of  certain  department  letters,  notices and
  documents. The division of taxation or the division of tax  appeals,  as
  the case may be, shall include a return address in every (a) letter to a
  taxpayer  regarding  the  taxpayer's liability for tax, (b) notice which
  gives a person the right to a hearing under  any  tax,  (c)  billing  or
  collection  document  and (d) administrative law judge determination and
  tribunal decision, to  which  the  taxpayer  may  write  with  questions
  regarding the letter, notice, document, determination or decision.  Such
  notices  and  documents  described  in  subdivisions (b) and (c) of this
  section shall also include a telephone number  which  the  taxpayer  may
  call  with  questions  regarding the notice or document. Such address or
  telephone number may be within the division of taxation or the  division
  of tax appeals, or within another appropriate state or other agency, and
  may  be  included  in  the  letter,  notice,  document, determination or
  decision, or on a  separate,  accompanying  document.  Nothing  in  this
  section  shall  be  construed  to  prevent  either  such  division  from
  including an address or telephone number in other  letters,  notices  or
  documents sent to taxpayers or other persons.