2023 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.