OPINION OF THE COURT
ROSE, J.
Petitioner made a request under the Freedom of Information Law (see Public Officers Law art 6 [hereinafter FOIL]) for records in connection with a sales tax audit performed by respondent Department of Taxation and Finance. When Supreme Court (Sackett, J.) ordered the Department to provide petitioner with copies of its records in an electronic format, the Department provided certain data that could not be viewed without...
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