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STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition:of:SANTA CASTILLO:DETERMINATION DTA NO. 826373for Redetermination of a Deficiency or for Refund of New : York State Personal
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Substance use refers to the use of drugs or alcohol, while addiction is a more severe form of substance use disorder where a person cannot control their drug or alcohol use despite negative consequences.
Healthcare professionals, treatment facilities, and researchers may be required to file information related to substance use and addiction.
To fill out information on substance use and addiction, relevant data on drug or alcohol use, treatment history, and related diagnoses must be provided.
The purpose of reporting on substance use and addiction is to track trends, assess the effectiveness of treatment programs, and improve public health interventions.
Information such as the type of substance used, frequency of use, treatment received, and outcomes of treatment may need to be reported on substance use and addiction.
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