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 […]
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 […]
1845 – Forfeiture Action With Respect to Alcoholic Beverages and Vehicles Carrying Such Beverages.
§ 1845. Forfeiture action with respect to alcoholic beverages and vehicles carrying such beverages. (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 discover more than ninety […]
1846 – Seizure and Forfeiture of Cigarettes.
§ 1846. Seizure and forfeiture of cigarettes.–(a) 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 or her special duties, shall discover any cigarettes subject to tax provided by article twenty of this […]
1846-A – Forfeiture Action With Respect to Tobacco Products.
§ 1846-a. Forfeiture action with respect to tobacco products. (a) 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 discover any tobacco products in excess of five hundred cigars or […]
1847 – Seizure and Forfeiture of Vehicles or Other Means of Transportation Used to Transport or for Deposit or Concealment of Cigarettes or Used to Import To
§ 1847. Seizure and forfeiture of vehicles or other means of transportation used to transport or for deposit or concealment of cigarettes or used to import tobacco products. (a) Any peace officer designated in subdivision four or five of section 2.10 of the criminal procedure law, acting pursuant to his or her special duties, or […]