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General Disclaimer of Liability

This Web site is provided by the North Eastern States Tax Officials Association ("NESTOA") and is hosted by the New York State Department of Taxation and Finance (hereinafter, "DTF"). In providing information on this site, we attempt to be as accurate as possible. However, we make no claims, guarantees or promises about the accuracy, currency, or completeness of the information provided. Documents as displayed on this Web site could contain technical inaccuracies or typographical errors. Moreover, we may add to, delete or amend information on this Web site without notice. In no event shall we be liable for any errors or omissions with respect to any information on this site.

In addition, NESTOA and DTF hereby disclaim all warranties, express or implied, including, but not limited to, any implied warranties of merchantability or fitness for a particular purpose. In no event shall we be liable for (a) errors caused by site users including, but not limited to, incorrect or incomplete information or (b) any and all damages including indirect, special, incidental or consequential damages, including, but not limited to, damages resulting from disclosure of confidential information, or loss of privacy, arising out of or in any way related to the use of this Web site. In no event will we be liable for any act or omission of any third party including, but not limited to, payment systems or credit card service providers, or for any circumstances beyond their control. We shall have no liability for any incidental, consequential, indirect, special or other damages suffered by any party (regardless of whether or not such parties have been advised of the possibility of such damages) resulting from use or the inability to use this Web site.

Third Party Sites

This Web site provides links to Internet sites maintained by third parties and may from time to time provide links to third party items or materials on this site. We are not responsible for the content of the other Web sites linked to or referenced from this Web site. Any mention on this site of products or services provided by third parties is for informational purposes and convenience and we assume no responsibility for those products or services. Your dealings with any third parties mentioned on or found through this Web site are solely between you and such third party and subject to any terms, conditions, privacy policies, warranties or representations associated with such dealings. Your use of a third party site is at your sole risk and, as set forth above, without warranties or legal liability of any kind on the part of NESTOA and/or DTF.


The privacy of user information transmitted via this Web site is important to us. We encourage users to review the site Privacy Policy for details concerning site practices with respect to the collection, use, and disclosure of information obtained from users via this Web site.