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 […]
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 […]
2000 – Statement of Purpose.
§ 2000. Statement of purpose. This article is enacted to establish an independent division of tax appeals within the department of taxation and finance which shall be responsible for providing the public with a just system of resolving controversies with such department of taxation and finance and to ensure that the elements of due process […]