2018 – Frivolous Petitions.
§ 2018. Frivolous petitions. If any petitioner commences or maintains a proceeding in the division of tax appeals primarily for delay, or if the petitioner’s position in such proceeding is frivolous, then the tax appeals tribunal may impose a penalty against such petitioner of not more than five hundred dollars. The tax appeals tribunal shall […]
2020 – Official Seal.
§ 2020. Official seal. The tax appeals tribunal shall have and use an official seal; and the records, its proceedings and copies of all papers and documents in its possession and custody may be authenticated in the usual form under such seal and the signature of any one of the commissioners or the secretary, and […]
2022 – Manner of Execution of Instruments by the Tax Appeals Tribunal.
§ 2022. Manner of execution of instruments by the tax appeals tribunal. Notwithstanding any other provision of law, whenever a statute authorizes or requires the tax appeals tribunal to execute an instrument, such instrument shall be executed by affixing the name of such tribunal and, underneath such name, it shall be signed by one or […]
2024 – Traveling Expenses.
§ 2024. Traveling expenses. The reasonable and necessary traveling and other expenses of the commissioners, officers, assistants, administrative law judges and other employees of the division of tax appeals, while actually engaged in the performance of their duties, outside of the city of Albany, or if such officer, assistant, administrative law judge or employee be […]
2026 – Construction.
§ 2026. Construction. Whenever the terms “state tax commission”, “state tax commissioners” or “tax commissioner” occur in this chapter or in any law where reference is made to such commission, commissioner or commissioners in relation to the administration of the administrative hearing process, as such process is described in this article, such terms shall be […]
2004 – Tax Appeals Tribunal; Organization and Appointment.
§ 2004. Tax appeals tribunal; organization and appointment. The tax appeals tribunal shall consist of three commissioners who shall be appointed by the governor by and with the advice and consent of the senate. The governor shall designate one of the members of the tribunal to be president of the tax appeals tribunal, who shall […]
2006 – Tax Appeals Tribunal; Functions, Powers and Duties.
§ 2006. Tax appeals tribunal; functions, powers and duties. The tribunal shall have the following functions, powers and duties: 1. To establish, consolidate, alter or abolish any unit in the division; to appoint the heads of such units and fix their duties; and to establish, consolidate or alter any positions in the division. 2. To […]
2008 – Commencement of Proceedings.
§ 2008. Commencement of proceedings. 1. All proceedings in the division of tax appeals shall be commenced by the filing of a petition with the division of tax appeals protesting any written notice of the division of taxation which has advised the petitioner of a tax deficiency, a determination of tax due, a denial of […]
2010 – Administrative Law Judges.
§ 2010. Administrative law judges. 1. The tax appeals tribunal shall appoint administrative law judges who shall be authorized to conduct any hearing or motion procedure authorized to be held within the division of tax appeals. Administrative law judges shall be in the classified civil service. 2. The tax appeals tribunal acting in cooperation with […]
2012 – Small Claims Unit.
§ 2012. Small claims unit. There shall be established in the division of tax appeals a small claims unit. Such unit may hear any case where the amount in controversy is not in excess of an amount to be prescribed by regulations of the tax appeals tribunal. However, the amount so prescribed may not be […]