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 […]
2014 – Representation of Petitioners.
§ 2014. Representation of petitioners. 1. Appearances in proceedings conducted by an administrative law judge or before the tax appeals tribunal may be by the petitioner or the petitioner’s spouse, by an attorney admitted to practice in the courts of record of this state, by a certified public accountant licensed in this state, by an […]
2016 – Judicial Review.
§ 2016. Judicial review. 1. A decision of the tax appeals tribunal, which is not subject to any further administrative review, shall finally and irrevocably decide all the issues which were raised in proceedings before the division of tax appeals upon which such decision is based unless the petitioner or the commissioner, or both, petitions […]
1848 – Forfeiture Action With Respect to Motor Fuel and Vehicle Carrying Such Fuel.
§ 1848. Forfeiture action with respect to motor fuel and diesel motor fuel and vehicle carrying such fuel. (a) Temporary seizure. Whenever a police officer designated in section 1.20 of the criminal procedure law or a peace officer designated in subdivision four of section 2.10 of such law, acting pursuant to his special duties, shall […]
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 […]
1830 – Other References.
§ 1830. Other references.–For criminal penalties for violations of article thirty-four of this chapter relating to the New York state lottery for education, see sections sixteen hundred nine and sixteen hundred ten of this chapter.
1831 – Failure to Obey Subpoenas.
§ 1831. Failure to obey subpoenas. Any person who is duly subpoenaed, pursuant to section one hundred seventy-four of this chapter or the provisions of the civil practice law and rules, in connection with any matter arising under this chapter, or any related income or earnings tax statute, to attend as a witness or to […]
1832 – Non-Preemption; Penal Law Anticipatory Offenses and Accessorial Liability Apply.
§ 1832. Non-preemption; penal law anticipatory offenses and accessorial liability apply. (a) Unless expressly stated otherwise, the penalties provided in this chapter shall not preclude prosecution for any offense under the penal law or any other criminal statute. (b) The offenses specified in title G of the penal law and the provisions of article twenty […]
1833 – Tax Preparer Registration.
§ 1833. Tax preparer registration. A commercial tax return preparer, as defined by paragraph three of subdivision (a) of section thirty-two of this chapter, who willfully and with the intent to evade the requirements of section thirty-two of this chapter, fails to sign his or her name to any tax return that requires a signature […]