[§231-19.3]  Disclosure of letter rulings,et al.  Notwithstanding any law to the contrary, any and all advice givenor communications made by the department, including but not limited to letterrulings and determination letters, containing tax advice, shall be disclosed tothe public under standards and procedures under section 6110 of the federalInternal Revenue Code of 1986, as amended, the regulations thereunder, andfederal court interpretations. [L 2009, c 166, pt of §16]

 

Note

 

  Applicability of 2009 amendment.  L 2009, c 166, §27.