NY Tax L § 1090 (2021)
2021 New York Laws TAX - Tax Article 27 - Corporate Tax Procedure and Administration 1090 - Review of Tax Commission Decision.

§  1090.  Review  of  tax  commission  decision.---(a)  General.---  A decision of the tax appeals tribunal shall be subject to judicial review in the manner provided for by  section  two  thousand  sixteen  of  this chapter.    Provided, however, an application by a taxpayer for judicial review of a decision of  the  tax  appeals  tribunal  that  there  is  a deficiency  of tax under section one hundred eighty-two of this chapter, or liability for any interest, addition to tax or penalty  with  respect to  such  deficiency,  shall not be instituted unless the amount of such deficiency of tax and such interest, addition to tax or penalty are paid at or before the time such  application  for  review  is  made  or  such amounts  are  deposited with the commissioner of taxation and finance at or before such time.  (b) Judicial review exclusive remedy of taxpayer.---The  review  of  a decision  of  the  tax  commission 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 article nine, nine-a, nine-b or nine-c.  (c) Assessment pending  review;  review  bond.---Irrespective  of  any restrictions  on  the assessment and collection of deficiencies, the tax commission may assess a deficiency after the expiration  of  the  period specified  in  subsection  (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 the taxpayer's application for review is made, has paid the deficiency,  has  deposited with  the tax commission the amount of the deficiency, or has filed with the tax commission a bond (which may be a jeopardy bond under subsection (h) of section one thousand ninety-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  the taxpayer 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 tax commission is paid after the filing of the review bond, such  bond  shall,  at  the  request  of  the taxpayer,  be  proportionately reduced. Provided, however, where the tax commission has rendered a decision that there is  a  deficiency  of  tax under  section  one hundred eighty-two of this chapter, or liability for any  interest,  addition  to  tax  or  penalty  with  respect  to   such deficiency,  irrespective  of  any  restrictions  on  the assessment and collection  of  deficiencies,  the  tax  commission  may   assess   such deficiency  after  the  expiration of the period specified in subsection (a), notwithstanding that an application for judicial review in  respect of such deficiency has been duly made by the taxpayer.  (d)  Credit,  refund  or  abatement after review.---If the amount of a deficiency determined by the tax commission 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  division  of  tax  appeals  determination  or decision.---  A  determination  of  an  administrative  law judge in the division  of  tax  appeals  shall  become  final  in   accordance   with subdivision four of section two thousand ten of this chapter. A decision of  the  tax  appeals tribunal shall become final upon the expiration of the period specified in subsection (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 tax appeals tribunal 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 tax appeals  tribunal  shall be  deemed  final  on  the date the notice of such decision is served as provided in section two thousand sixteen of this chapter.