2023 New York Laws › TAX - Tax › Article 40 - Division of Tax Appeals › 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  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,  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.  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.
2.  When  the  petitioner  who  commenced  the  proceeding  before the
  division of tax appeals files  a  petition  for  judicial  review,  such
  petition  shall  designate the tax appeals tribunal and the commissioner
  as respondents in the proceeding for judicial review.
3. The commissioner, in consultation with the  attorney  general,  may
  petition  for  judicial review of a decision of the tax appeals tribunal
  that is premised on interpretation of the state or federal constitution,
  international law, federal law, the law of other states, or other  legal
  matters  that  are beyond the purview of the state legislature. When the
  commissioner files a petition for judicial review, such  petition  shall
  designate  the tax appeals tribunal and the petitioner who commenced the
  proceeding before the division of tax appeals as respondents.
4. 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.
5. Whenever the commissioner petitions for judicial review as provided
  in subdivision three of this section, any  interest  and  penalty  that,
  under the provisions of this chapter, would otherwise continue to accrue
  on  the  underlying  tax  liability  that is the subject of the decision
  shall be stayed until fifteen days after  the  issuance  of  a  judicial
  decision  where  no  further  appeals  of such decision are allowed. For
  provisions regarding the awarding of costs, see section  three  thousand
  thirty of this chapter.