3004-A – Disclosure of Overpayment to Taxpayer.
§ 3004-a. Disclosure of overpayment to taxpayer. (a) The department shall disclose to a taxpayer all instances of overpayment of tax by such taxpayer discovered by the department during the course of an audit, assessment, collection or enforcement proceeding. (b) The time within which a taxpayer may apply for a refund or claim a credit […]
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 […]
3000 – Short Title.
§ 3000. Short title. This article may be cited as the taxpayers’ bill of rights.
3002 – Application.
§ 3002. Application. For the purposes of this article: (a) Except as otherwise provided, the provisions of this article shall apply to any tax which is administered by the commissioner of taxation and finance (hereinafter the commissioner) and which is imposed by or authorized to be imposed pursuant to this chapter, article two-E of the […]
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 […]
2002 – Division of Tax Appeals; Organization.
§ 2002. Division of tax appeals; organization. There shall be in the department of taxation and finance a separate and independent division of tax appeals to be operated and administered by a tax appeals tribunal. The powers, functions, duties and obligations of the division shall be separate from and independent of the authority of the […]
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 […]