2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 6 - Procedure and Administration › 690 - Review of Tax Commission Decision.

§ 690. 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.
(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
this article.
(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 his 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 six hundred 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 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 tax commission 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 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.