2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-70 - Review of Administrator's Decision.

§ 70. Review of administrator's decision.--(a) General.--A decision of
the administrator shall be subject to judicial review at the instance of
any  taxpayer  affected  thereby  in  the manner provided by law for the
review of a final decision or action of administrative agencies  of  the
city.  An  application by a taxpayer for such review must be made within
four months after notice  of  the  decision  is  sent  by  certified  or
registered mail to the taxpayer.
(b)  Judicial  review  exclusive  remedy of taxpayer.--The review of a
decision of the administrator 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 local law.
(c)  Assessment  pending  review;  review  bond.--Irrespective  of any
restrictions on the  assessment  and  collection  of  deficiencies,  the
administration  may  assess  a  deficiency  after  the expiration of the
period specified in subdivision (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
administrator the amount of  the  deficiency,  or  has  filed  with  the
administrator a bond (which may be a jeopardy bond under subdivision (h)
of  section seventy-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 administrator 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 administrator 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 administrator's decision.-- A decision of the
administrator shall become final  upon  the  expiration  of  the  period
specified in subdivision (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 administrator 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 administrator shall be deemed final on
the date the notice of decision is sent by certified or registered  mail
to the taxpayer.