NY Gen City L § 25-A-70 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-70 - Review of Administrator's Decision.

§ 70. Review of administrator's decision.--(a) General.--A decision of the administrator shall be subject to judicial review at the instance of any  taxpayer  affected  thereby  in  the manner provided by law for the review of a final decision or action of administrative agencies  of  the city.  An  application by a taxpayer for such review must be made within four months after notice  of  the  decision  is  sent  by  certified  or registered mail to the taxpayer.  (b)  Judicial  review  exclusive  remedy of taxpayer.--The review of a decision of the administrator provided by  this  section  shall  be  the exclusive   remedy   available   to   any   taxpayer  for  the  judicial determination of the liability of the taxpayer for the taxes imposed  by this local law.  (c)  Assessment  pending  review;  review  bond.--Irrespective  of any restrictions on the  assessment  and  collection  of  deficiencies,  the administration  may  assess  a  deficiency  after  the expiration of the period specified in subdivision (a), notwithstanding that an application for judicial review in respect of such deficiency has been duly made  by the taxpayer, unless the taxpayer, at or before the time his application for  review  is  made,  has  paid the deficiency, has deposited with the administrator the amount of  the  deficiency,  or  has  filed  with  the administrator a bond (which may be a jeopardy bond under subdivision (h) of  section seventy-four) in the amount of the portion of the deficiency (including  interest  and  other  amounts)  in  respect  of  which   the application  for  review  is  made  and  all costs and charges which may accrue against him in the prosecution of the proceeding, including costs of all appeals, and with surety approved by a  justice  of  the  supreme court  of  the  state  of  New York, conditioned upon the payment of the deficiency (including interest and other amounts) as finally  determined and  such  costs  and  charges.  If  as  a  result  of  a  waiver of the restrictions on the assessment and collection of a deficiency  any  part of  the  amount determined by the administrator is paid after the filing of the review bond, such bond shall, at the request of the taxpayer,  be proportionately reduced.  (d)  Credit,  refund  or  abatement  after review.--If the amount of a deficiency determined by the administrator is disallowed in whole or  in part  by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim  therefor,  or, if payment has not been made, shall be abated.  (e)  Date of finality of administrator's decision.-- A decision of the administrator shall become final  upon  the  expiration  of  the  period specified in subdivision (a) for making an application for review, if no such  application  has  been  duly  made  within  such  time, or if such application has been duly made, upon expiration  of  the  time  for  all further judicial review, or upon the rendering by the administrator of a decision  in  accordance  with  the  mandate  of  the  court  on review. Notwithstanding the foregoing, for the purpose of making an  application for  review,  the decision of the administrator shall be deemed final on the date the notice of decision is sent by certified or registered  mail to the taxpayer.