reglab/housing_qa huggingface dataset:
NY Tax L § 1614 (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1614 - Unclaimed and Abandoned Prize Money.

§  1614.  Unclaimed and abandoned prize money. a. No prize claim shall   be valid if submitted to the commission following the  expiration  of  a   one-year  time  period from the date of the drawing or from the close of   the game in which a prize was won, and the person otherwise entitled  to   such  prize shall forfeit any claim or entitlement to such prize moneys.   Unclaimed prize money, plus interest earned thereon, shall  be  retained   in  the lottery prize account to be used for payment of special lotto or   supplemental  lotto  prizes  offered  pursuant  to  the  plan  or  plans   specified  in  this  article,  or for promotional purposes to supplement   other games on an occasional basis not to exceed  sixteen  weeks  within   any  twelve month period pursuant to the plan or plans specified in this   article.Furthermore, the commission shall not  use  funds  from  such  lottery   prize  account for such payments, as provided herein, in excess of sixty   million dollars in any fiscal year. All unclaimed prize money in  excess   of  the  sixty  million dollars spending limitation shall, at the end of   the fiscal year, be paid into the state treasury to the  credit  of  the   state  lottery fund created by section ninety-two-c of the state finance   law.In the event that the director proposes to change any plan for the use   of unclaimed prize funds or in the event the  director  intends  to  use   funds  in  a  game  other  than the game from which such unclaimed prize   funds were derived, the director of the budget, the chairperson  of  the   senate  finance  committee, and the chairperson of the assembly ways and   means committee shall be notified in writing  separately  detailing  the   proposed changes to any plan prior to the implementation of the changes.b. The division may determine that a prize has been abandoned whenever   more  than  eighteen months have elapsed since a prize payment check was   mailed to the last known address of the claimant and either  such  check   has  been  returned  undelivered by the United States postal service and   the claimant cannot be located or  such  check  has  not  been  returned   undelivered  and  has  not  been  presented  for  payment.  Any prize so   determined to have been abandoned shall be paid to the state comptroller   pursuant to section thirteen hundred fifteen of the  abandoned  property   law.
NY Tax L § 1616 (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1616 - Continuation of Licenses.

§   1616.  Continuation  of  licenses.  All  licenses  issued  by  the   commissioner to lottery sales agents prior to the effective date of this   act shall continue in effect by their terms and subject to  the  general   jurisdiction of the division.
NY Tax L § 1617 (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1617 - Joint, Multi-Jurisdiction, and Out-of-State Lottery.

§  1617.  Joint,  multi-jurisdiction,  and  out-of-state  lottery. The   director may enter into an agreement with a government-authorized  group   of  one  or  more  other  jurisdictions  providing for the operation and   administration of a joint, multi-jurisdiction, and out-of-state lottery.   Such a joint, multi-jurisdiction, and out-of-state lottery game or games   may include a combined drawing, a combined prize pool, the  transfer  of   sales  and  prize monies to other jurisdictions as may be necessary, and   such other cooperative arrangements as the director deems  necessary  or   desirable.
NY Tax L § 1618 (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1618 - Special Drawings.

§  1618.  Special  drawings. a. General. The division may hold special   prize drawings each of which shall guarantee as a  first  prize  to  the   winner  or  winners  an  amount  of not less than fifty million dollars,   including interest, such prize to be paid in a manner which the director   shall determine.b. Reports. The division shall produce and issue  a  report,  in  such   format  as  the  director may prescribe, no more than sixty days after a   prize drawing is held pursuant to subdivision a of  this  section.  Such   report  shall  include at a minimum the following information pertaining   to such drawing: (1) sales revenue and prize  distributions  to  include   amounts  available for future special drawings, (2) administrative costs   paid  or  otherwise  payable  or  distributed  to  agents,  vendors  and   contractors,  (3)  an  analysis  of  the  effect  on sales of other game   drawings held during the period of time that tickets for a special prize   drawing were available to the public. A copy  of  such  report  will  be   provided  to  the  director  of  the  budget, the chairman of the senate   finance committee and the  chairman  of  the  assembly  ways  and  means   committee.
NY Tax L § 1620 (2021)
2021 New York Laws TAX - Tax Article 34 - New York State Lottery for Education 1620 - Request for Proposals Required.

§  1620.  Request  for  proposals  required.  a. In the event that the   division determines to implement any on-line lottery game whether  known   as  "Quick  Draw"  or by any other name, the division shall not acquire,   whether by purchase, lease or otherwise, any equipment or  services  for   the purpose of such game, except pursuant to a request for proposals. No   contract  existing  prior  to the effective date of this section, or any   amendment of such contract during the initial term  thereof,  or  during   any  extension  of  such  term permitted by an option existing as of the   effective date of this section, shall be subject to  the  provisions  of   this section.b.  Requests  for  proposals  issued pursuant to this section shall be   widely distributed to all responsible firms identified by  the  division   as capable of providing similar equipment and services.c.  The  division  is  hereby authorized to obtain criminal background   information on any proposer for the purpose of determining whether  such   proposer  has  engaged  in  conduct which would be prejudicial to public   confidence in the state lottery. In connection therewith,  the  division   shall  require  in  its  request  for  proposals each proposer to submit   identifying information which may include fingerprints. Such information   shall be required from  each  officer,  director,  principal,  investor,   owner,  subcontractor, or employee of the proposer as the division deems   appropriate unless the  division  makes  a  written  finding  that  such   information  is  not  required to protect public confidence in the state   lottery.d. The division may, after providing notice and an opportunity  for  a   hearing  pursuant  to the state administrative procedure act, disqualify   any  proposer  which  itself,  or  any  officer,  director,   principal,   investor, owner, subcontractor, or employee is found to have committed a   felony  under  the  laws  of  the United States or under the laws of the   state of New York or any other state  or  foreign  jurisdiction  or  any   crime  relating  to gaming activities or public contracting, or which is   otherwise found to have engaged in conduct which would be prejudicial to   public confidence in  the  state  lottery.  If  the  division  awards  a   contract  to  a person who has committed such a crime or engaged in such   conduct the division shall submit to the comptroller a  written  finding   explaining such award.e.  This section shall not apply to any equipment or services acquired   through a governmental agency or instrumentality.f. Prior to extending the initial term of contracts existing prior  to   the  effective  date  of  this  section,  the  division shall update the   criminal background  information  of  the  holders  of  such  contracts;   provided,  however  a contract existing as of the effective date of this   section shall not be extended beyond the year two thousand two.
NY Tax L § 2000 (2021)
2021 New York Laws TAX - Tax Article 40 - Division of Tax Appeals 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 are present   with regard to such resolution of controversies. The division  shall  be   responsible  for  processing and reviewing petitions, providing hearings   as prescribed pursuant to this chapter or as a matter of right where the   right to a hearing is not specifically provided for, modified or  denied   by  another  provision  of  this  chapter,  rendering determinations and   decisions and all other matters relating to the  administration  of  the   administrative  hearing  process.  The administrative hearing process is   the process commenced by the filing of a petition  protesting  a  notice   issued by the commissioner of taxation and finance of a determination of   tax due, a tax deficiency, a denial of a refund or credit application, a   cancellation,   revocation   or  suspension  of  a  license,  permit  or   registration, a denial of  an  application  for  a  license,  permit  or   registration  or  any  other  notice which gives a person the right to a   hearing under this chapter.
NY Tax L § 2002 (2021)
2021 New York Laws TAX - Tax Article 40 - Division of Tax Appeals 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   commissioner of taxation and finance.
NY Tax L § 2004 (2021)
2021 New York Laws TAX - Tax Article 40 - Division of Tax Appeals 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 be the executive   of  the  division  of  tax  appeals  and  have  sole   charge   of   the   administration  of  such division and who shall serve in the capacity of   president during the pleasure of the governor. The two other members  of   the  tribunal shall join with the president in exercising the powers and   performing the duties specifically imposed by law on the tribunal  as  a   body.  The  tribunal  may  determine  the rules of its procedure and may   prescribe specific powers and duties of the president  not  inconsistent   with any provision of law. A majority of the tribunal shall constitute a   quorum  for  the purposes of exercising  such powers and performing such   duties, including the issuing of decisions. No person shall be appointed   as a member of the tax appeals  tribunal  unless  at  the  time  of  his   appointment  he  is  a resident of the state and is knowledgeable on the   subject of taxation and is skillful in matters pertaining  thereto,  and   furthermore,  at  least two members of the tribunal shall each have been   admitted to practice as attorneys at law in this state for  a  total  of   ten  years  preceding  their appointments. Once appointed and confirmed,   each commissioner shall continue in office until his  term  expires  and   until  his  successor  has been appointed and has qualified. The term of   office of each commissioner  shall  be  nine  years.  Vacancies  in  the   tribunal  occurring otherwise than by expiration of term shall be filled   for the unexpired term in the same manner as original appointments.  Any   commissioner may after notice and an opportunity to be heard, be removed   by  the  governor  for  neglect  of duty or misfeasance in office, and a   commissioner may be removed  for  other  cause  by  the  senate  on  the   recommendation  of  the  governor.  Each  commissioner  shall devote his   entire time to the duties  of  his  office.    Each  commissioner  shall   receive annual salaries within the amounts appropriated therefor.
NY Tax L § 2010 (2021)
2021 New York Laws TAX - Tax Article 40 - Division of Tax Appeals 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 the state civil   service commission shall establish standards to govern the selection and   appointment  of  administrative  law  judges.  These  standards shall be   designed to assure that persons appointed as administrative  law  judges   have  the  ability  to  conduct  administrative adjudicatory proceedings   fairly  and  impartially.  These  standards  shall  not  require   prior   experience in the department of taxation and finance.3.  An  administrative  law judge shall render a determination after a   hearing, within six months after  submission  of  briefs  subsequent  to   completion  of such a hearing or, if such briefs are not submitted, then   within six months after completion of such a  hearing.  Such  six  month   period  may  be extended by the administrative law judge, for good cause   shown, to no more than three additional months.  If  the  administrative   law  judge  fails to render a determination within such six month period   (or  such  period  as  extended  pursuant  to  this  subdivision),   the   petitioner  for  such  hearing  may institute a proceeding under article   seventy-eight of the civil practice law and rules to compel the issuance   of such determination.4. A determination issued by an administrative law judge shall finally   decide the matters in controversy unless any party to the hearing  takes   exception  by  timely requesting a review by the tax appeals tribunal as   provided for in section two thousand six of this article.5. Determinations issued by administrative law  judges  shall  not  be   cited,  shall  not  be considered as precedent nor be given any force or   effect in any other proceedings conducted pursuant to the  authority  of   the division or in any judicial proceedings conducted in this state.
NY Tax L § 2012 (2021)
2021 New York Laws TAX - Tax Article 40 - Division of Tax Appeals 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  less  than  twelve  thousand  dollars,  excluding   penalty  and interest, except that with respect to controversies arising   out of  taxes  imposed  by  article  twenty-eight  or  pursuant  to  the   authority  of  article  twenty-nine  of  this  chapter,  the  amount  so   prescribed  shall  not  be  less  than  twenty-five  thousand   dollars,   excluding  penalty  and  interest.  The  option  to proceed in the small   claims unit shall be determined by the petitioner. At any time prior  to   the  conclusion  of a hearing in the small claims unit, a petitioner may   by  written  notice  to  the  secretary  to  the  tax  appeals  tribunal   discontinue  such  small  claims  proceeding  and  request  that  it  be   transferred to a  proceeding  conducted  before  an  administrative  law   judge.  Such  transfer  shall  be effectuated by such written notice and   such  discontinuance  shall  be  without  prejudice  to  any  subsequent   proceeding  before an administrative law judge. The hearing in the small   claims part shall be informal and such evidence and testimony  that  the   presiding  officer  of  the  small  claims proceeding deems necessary or   desirable for a just and  equitable  determination  shall  be  heard  or   received.  All  testimony  shall be given under oath or affirmation. The   final determination of the presiding officer in the  small  claims  unit   shall  be conclusive upon all parties and shall not be subject to review   by any other unit in the division of tax appeals,  by  the  tax  appeals   tribunal or by any court of the state. However, the tax appeals tribunal   may  order  a  rehearing  upon  proof or allegation of misconduct by the   presiding officer of the small claims proceeding. The division shall not   be required to publish determinations issued by the  small  claims  unit   and  such  determinations  of  the small claims unit shall not be cited,   shall not be considered as precedent nor be given any force or effect in   any other proceeding conducted pursuant to the authority of the division   or in any other judicial proceedings conducted in this state.
NY Tax L § 2014 (2021)
2021 New York Laws TAX - Tax Article 40 - Division of Tax Appeals 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 enrolled   agent enrolled to practice before the internal revenue service or  by  a   public  accountant  licensed  in  this state. The tribunal may allow any   attorney, certified public accountant,  or  licensed  public  accountant   authorized  to  practice  or  licensed  in any other jurisdiction of the   United States to appear and represent a petitioner in proceedings before   the tribunal for a particular  matter.  In  addition,  the  tax  appeals   tribunal may promulgate rules and regulations to permit a corporation to   be represented by one of its officers or employees.2.   In   proceedings   conducted   in  the  small  claims  unit,  the   representatives authorized in subdivision one of this section may appear   and represent a petitioner and, in addition, the petitioner's  child  or   parent  or other individual authorized to represent the petitioner for a   particular matter by the tax appeals tribunal may appear  and  represent   the petitioner.3.  The  division  of taxation shall be represented in all proceedings   conducted pursuant to the authority of the division of  tax  appeals  by   the chief counsel of the division of taxation or his representatives.
NY Tax L § 2016 (2021)
2021 New York Laws TAX - Tax Article 40 - Division of Tax Appeals 2016 - Judicial Review.

§ 2016. Judicial review. 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, within four months after notice of such decision  is  served  by   the  tax appeals tribunal upon every party to the proceeding before such   tribunal by certified mail  or  personal  service,  the  petitioner  who   commenced  the  proceeding  petitions  for judicial review in the manner   provided by article seventy-eight of the civil practice law  and  rules,   except as otherwise provided in this section.  Such service by certified   mail  shall  be  complete  upon  deposit  of  such notice, enclosed in a   post-paid properly addressed wrapper,  in  a  post  office  or  official   depository  under  the  exclusive  care and custody of the United States   postal service. The petitioner shall designate the tax appeals  tribunal   and  the  commissioner  of  taxation  and  finance as respondents in the   proceeding for judicial review.  The  tax  appeals  tribunal  shall  not   participate in proceedings for judicial review of its decisions and such   proceedings  for  judicial  review  shall  be commenced in the appellate   division of the supreme court, third department. In all  other  respects   the  provisions  and  standards  of  article  seventy-eight of the civil   practice law and rules shall apply.  The record to be reviewed  in  such   proceedings  for  judicial review shall include the determination of the   administrative law judge, the decision of the tax appeals tribunal,  the   stenographic  transcript  of  the  hearing before the administrative law   judge, the transcript of any oral proceedings  before  the  tax  appeals   tribunal  and  any  exhibit  or  document submitted into evidence at any   proceeding in the division of tax appeals upon which  such  decision  is   based.
NY Tax L § 2018 (2021)
2021 New York Laws TAX - Tax Article 40 - Division of Tax Appeals 2018 - Frivolous Petitions.

§  2018. Frivolous petitions. If any petitioner commences or maintains   a proceeding in the division of tax appeals primarily for delay,  or  if   the  petitioner's position in such proceeding is frivolous, then the tax   appeals tribunal may impose a penalty against  such  petitioner  of  not   more   than  five  hundred  dollars.  The  tax  appeals  tribunal  shall   promulgate rules and regulations as  to  what  constitutes  a  frivolous   position.  This  penalty  shall  be  in  addition  to  any other penalty   provided by law and shall be  collected  and  distributed  in  the  same   manner as the tax to which the penalty relates.
NY Tax L § 2020 (2021)
2021 New York Laws TAX - Tax Article 40 - Division of Tax Appeals 2020 - Official Seal.

§  2020. Official seal. The tax appeals tribunal shall have and use an   official seal; and the records, its proceedings and copies of all papers   and documents in its possession and custody may be authenticated in  the   usual  form  under  such  seal  and  the  signature  of  any  one of the   commissioners or the secretary, and shall be received in evidence in the   same manner and with like effect  as  deeds  regularly  acknowledged  or   proven.
NY Tax L § 2022 (2021)
2021 New York Laws TAX - Tax Article 40 - Division of Tax Appeals 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   more  of  the  members  of  such  tribunal  or  by the secretary to such   tribunal,  and  the  seal  of  such  tribunal  shall  be   affixed.   No   acknowledgment  of  the  execution  of  any  such  instrument  shall  be   necessary for the purpose of the recordation thereof or  for  any  other   purpose.