reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 3 - Other Taxes › 1812-B - Person Not Registered as Distributor.

§  1812-b. Person not registered as distributor. Any person who, while
  not registered as a distributor of motor fuel pursuant to the provisions
  of article twelve-A of this chapter, imports or causes  to  be  imported
  any  motor  fuel  into the state, for use, distribution, storage or sale
  within the state, except motor fuel delivered  into  the  ordinary  fuel
  tank connected to the engine of a means of conveyance in order to propel
  it  or  in  a  small  drum or similar container, or   produces, refines,
  manufactures or compounds motor fuel within the state shall be guilty of
  a misdemeanor. If, within any  ninety  day  period,  two  thousand  nine
  hundred  gallons  or  more  of  motor  fuel are imported or caused to be
  imported into the state for use, distribution, storage  or  sale  within
  the  state  or  are produced, refined, manufactured or compounded within
  the state by any person while not registered as a distributor  of  motor
  fuel, such person shall be guilty of a class E felony. Provided further,
  that any person who has twice been convicted under this section shall be
  guilty of a class E felony for any subsequent violation of this section,
  regardless of the amount of motor fuel involved in such violation.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 3 - Other Taxes › 1812-C - Person Not Licensed as Terminal Operator.

§  1812-c.  Person  not licensed as terminal operator. Any person who,
  while not licensed  as  such  pursuant  to  the  provisions  of  article
  twelve-A  of this chapter, operates as a terminal operator as defined in
  subdivision thirteen of section two hundred eighty-two of this  chapter,
  except  where  all  of the motor fuel or diesel motor fuel stored in the
  storage facility is solely for such person's own  use  and  consumption,
  shall be guilty of a class E felony.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 3 - Other Taxes › 1812-D - Person Not Licensed as Transporter.

§  1812-d.  Person  not  licensed  as transporter. (a) Any person who,
while not licensed as importing transporter pursuant to  the  provisions
of  article twelve-A of this chapter, transports motor fuel in the state
which is being imported into the state for use, distribution, storage or
sale in the state, shall be guilty of a misdemeanor.
(b) Any person who, while not licensed  as  an  importing  transporter
pursuant  to  the  provisions  of  article  twelve-A  of  this  chapter,
off-loads motor fuel into a facility located within the state where such
motor fuel is being imported  into  the  state  for  use,  distribution,
storage  or  sale  in  the  state,  shall  be  guilty  of a misdemeanor.
Provided, however, any person who, while not licensed  as  an  importing
transporter  pursuant  to  the  provisions  of  article twelve-A of this
chapter, off-loads two thousand nine hundred gallons or  more  of  motor
fuel  in  a  thirty  day period into a facility located within the state
where such motor  fuel  is  being  imported  into  the  state  for  use,
distribution, storage or sale in the state, shall be guilty of a class E
felony.
(c)  Any  person  who,  while not licensed as an exporting transporter
pursuant  to  the  provisions  of  article  twelve-A  of  this  chapter,
transports  motor  fuel  in this state where such fuel is being exported
from a point in this state to without the state, shall be  guilty  of  a
misdemeanor.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 3 - Other Taxes › 1812-E - Person Not Registered as a Residual Petroleum Product Business.

§  1812-e.  Person  not  registered  as  a  residual petroleum product
  business. Any person who, while not registered as a  residual  petroleum
  product  business  pursuant  to  the provisions of article thirteen-A of
  this chapter, imports or causes any residual  petroleum  product  to  be
  imported into the state, or produces, refines, manufactures or compounds
  residual  petroleum  product within the state, or makes a sale or use of
  residual petroleum product within the state (other than  a  self-use  of
  residual  petroleum  product which has been the subject of a retail sale
  to such person) shall be guilty of a misdemeanor. Provided, however,  if
  the  tax  liability  with  respect  to  such  product under such article
  thirteen-A is equal to or greater than one thousand dollars,  then  such
  person  shall  be  guilty  of a class E felony.   Provided, further, if,
  within any ninety-day period, residual petroleum product is imported  or
  caused   to   be   imported   into  this  state  or  produced,  refined,
  manufactured, or compounded within the state or sold or used (other than
  a self-use of residual petroleum product which has been the subject of a
  retail sale to such person) by any person while not so registered  as  a
  residual  petroleum  product  business  and the tax liability under such
  article thirteen-A with respect to such product so imported,  caused  to
  be  imported  or  produced,  refined, manufactured, or compounded during
  such ninety-day period totals one thousand dollars or  more,  then  such
  person shall be guilty of a class E felony.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 3 - Other Taxes › 1812-F - Article Thirteen-a Tax.

§ 1812-f. Article thirteen-A tax. (a) Any person who willfully accepts
an  exempt  transaction  certificate (or similar document which has been
prescribed  by  the   commissioner   of   taxation   and   finance)   or
interdistributor  sale  certificate  with  respect to claiming exemption
from the taxes imposed with respect to diesel  motor  fuel  or  residual
petroleum  product  by  article thirteen-A of this chapter which he does
not believe to be true and correct as to any material  matter  shall  be
guilty of a misdemeanor.
(b) Any willful act or omission, other than those described in section
eighteen  hundred  one of this article or subdivision (a) or (c) of this
section, by any person which constitutes a violation of any provision of
article thirteen-A of this chapter shall constitute a misdemeanor.
(c) Any person  who  willfully  makes  a  movement  tracking  document
required pursuant to subdivision (b) of section three hundred fifteen of
this  chapter,  which  he  does not believe to be true and correct as to
every material matter or who willfully produces any  such  document  for
inspection  as  required  under subdivision (b) of section three hundred
fifteen of this chapter which he knows to be fraudulent or to  be  false
as  to  any  material matter shall be guilty of a misdemeanor; provided,
however, that if the tax liability  under  article  thirteen-A  of  this
chapter  with  respect  to the product being transported, is equal to or
greater than one thousand dollars, such person  shall  be  guilty  of  a
class E felony.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 3 - Other Taxes › 1812-G - Person Not Registered as a Wholesaler of Motor Fuel.

§  1812-g.  Person  not  registered as a wholesaler of motor fuel. Any
  person who, while not registered as a wholesaler of motor fuel  pursuant
  to  the  provisions of article twelve-A of this chapter, makes a sale of
  motor fuel in this state other than a retail sale not in bulk, shall  be
  guilty of a class E felony.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 3 - Other Taxes › 1814-A - Person Not Appointed as a Tobacco Products Distributor.

§  1814-a. Person not appointed as a tobacco products distributor. (a)
Any person who, while not appointed as a distributor of tobacco products
pursuant to the provisions of article twenty of this chapter, imports or
causes to be imported into the state more than fifty cigars or more than
one  pound  of  tobacco,  for  sale  within  the  state,  or   produces,
manufactures  or  compounds  tobacco  products within the state shall be
guilty of a misdemeanor punishable by a  fine  of  not  more  than  five
thousand dollars or by a term of imprisonment not to exceed thirty days.
If,  within  any  ninety day period, one thousand or more cigars or five
hundred pounds or more of tobacco are imported or caused to be  imported
into  the  state for sale within the state or are produced, manufactured
or compounded within the state by any person while not  appointed  as  a
distributor  of  tobacco  products,  such  person  shall  be guilty of a
misdemeanor. Provided further,  that  any  person  who  has  twice  been
convicted under this section shall be guilty of a class E felony for any
subsequent  violation  of  this  section,  regardless  of  the amount of
tobacco products involved in such violation.
(b) For purposes of this section,  the  possession  or  transportation
within  this  state  by  any  person,  other  than  a  tobacco  products
distributor appointed by the commissioner of taxation  and  finance,  at
any  one time of seven hundred fifty or more cigars or fifteen pounds or
more of tobacco shall be presumptive evidence that such tobacco products
are possessed or transported for the purpose of sale and are subject  to
the  tax  imposed by section four hundred seventy-one-b of this chapter.
With respect to such possession or  transportation,  any  provisions  of
article  twenty of this chapter providing for a time period during which
the tax imposed by such article may be paid shall not apply.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 3 - Other Taxes › 1818 - Real Estate Transfer Tax.

§ 1818. Real estate transfer tax.--Any willful act or omission, by any
  person  which  constitutes  a  violation  of  any  provision  of article
  thirty-one of this chapter shall constitute a misdemeanor.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 3 - Other Taxes › 1820 - Authorized Combative Sports Tax.

§  1820.  Authorized combative sports tax. Any willful act or omission
  by any person which constitutes a violation of any provision of  article
  nineteen of this chapter shall constitute a misdemeanor.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 3 - Other Taxes › 1821 - Medallion Taxicab Owners Tax in the Metropolitan Commuter Transportation District.

§  1821.  Medallion  taxicab  owners  tax in the metropolitan commuter
  transportation district. Any willful act or omission by any person which
  constitutes a violation of any provision  of  article  twenty-nine-A  of
  this chapter shall constitute a misdemeanor.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 3 - Other Taxes › 1822 - Violation of the State Assessment Fee on Transportation Network Company Prearranged Trips.

§  1822.  Violation  of  the  state  assessment  fee on transportation
  network company prearranged trips. Any willful act or  omission  by  any
  person  that  constitutes  a  violation  of  any  provision  of  article
  twenty-nine-B of this chapter shall constitute a misdemeanor.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 4 - Miscellaneous Crimes › 1825 - Violation of Secrecy Provisions of the Tax Law.

§  1825.  Violation  of secrecy provisions of the tax law.--Any person
  who violates the secrecy provisions of this chapter or  subdivision  (e)
  of  section  11-1797  of the administrative code of the city of New York
  shall be guilty of a misdemeanor.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 4 - Miscellaneous Crimes › 1826 - Use of Tax or Other Notices to Distribute Advertising and Propaganda Material.

§  1826.  Use  of  tax  or other notices to distribute advertising and
propaganda material.--(a) Any person, firm, corporation, or association,
or agent or employee thereof, who mails or  delivers  or  causes  to  be
mailed  or  delivered,  any notice, circular, pamphlet, card, hand-bill,
printed or  written  notice  of  any  kind  other  than  that  which  is
authorized  or  required by law with a statement of moneys due the state
of New York or any political subdivision thereof, or with a tax bill  or
notification  of a tax to be assessed or levied by the state of New York
or any political subdivision thereof, is guilty of a misdemeanor.
(b) Notwithstanding the foregoing provisions of this section, it shall
be lawful for the  governing  body  of  any  political  subdivision,  by
resolution  unanimously  passed  to  designate  a  particular written or
printed notice relating to water rates, sewer rentals, permit  fees  and
other  fees  and  charges  payable  to  the  political subdivision to be
included with said tax bill or notification of a tax to be  assessed  or
levied.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 4 - Miscellaneous Crimes › 1827 - Commissioner Not to Be Interested in Tax Sa1e.

§   1827.   Commissioner  not  to  be  interested  in  tax  sa1e.--The
  commissioner, or any person employed in such commissioner's office,  who
  shall  be directly or indirectly interested in any tax sale made by such
  commissioner, or in the title acquired by such sale,  or  in  any  money
  paid or to be paid for the redemption of any lands sold for taxes by the
  commissioner  or on the cancellation of any such tax sale; or any person
  who shall pay or give to the commissioner, or to any  employee  of  such
  commissioner's  office,  any compensation, reward or promise thereof for
  any service or services performed in regard to  such  sale,  redemption,
  cancellation  or  such  tax title, is guilty of a misdemeanor. A sale in
  violation of this section is void.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 4 - Miscellaneous Crimes › 1829 - Violation of Article Twenty-A.

§  1829. Violation of article twenty-A. Any wholesale dealer or retail
  dealer who violates any of the provisions of article  twenty-A  of  this
  chapter may be prosecuted and upon conviction shall be guilty of a class
  B misdemeanor.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 4 - Miscellaneous Crimes › 1830 - Other References.

§  1830.  Other  references.--For criminal penalties for violations of
  article thirty-four of this chapter  relating  to  the  New  York  state
  lottery  for  education,  see  sections sixteen hundred nine and sixteen
  hundred ten of this chapter.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 4 - Miscellaneous Crimes › 1831 - Failure to Obey Subpoenas.

§  1831. Failure to obey subpoenas. Any person who is duly subpoenaed,
  pursuant to section one hundred seventy-four  of  this  chapter  or  the
  provisions  of  the civil practice law and rules, in connection with any
  matter arising under this chapter, or any related income or earnings tax
  statute, to attend as a witness or to produce books, accounts,  records,
  memoranda,  documents  or  other papers, and who (1) fails or refuses to
  attend without lawful excuse, (2)  refuses  to  be  sworn,  (3)  without
  asserting  a  valid  legal  privilege refuses to answer any material and
  proper question, or  (4)  without  asserting  a  valid  legal  privilege
  refuses,  after  reasonable notice, to produce books, accounts, records,
  memoranda, documents or other papers that constitute material and proper
  evidence in his or her possession or under his or her control, shall  be
  guilty of a misdemeanor.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 4 - Miscellaneous Crimes › 1832 - Non-Preemption; Penal Law Anticipatory Offenses and Accessorial Liability Apply.

§   1832.   Non-preemption;   penal   law  anticipatory  offenses  and
accessorial liability apply. (a) Unless expressly stated otherwise,  the
penalties  provided  in  this chapter shall not preclude prosecution for
any offense under the penal law or any other criminal statute.
(b) The offenses specified in  title  G  of  the  penal  law  and  the
provisions  of  article  twenty  of  the penal law are applicable to all
offenses defined in this chapter.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 4 - Miscellaneous Crimes › 1833 - Tax Preparer Registration.

§  1833.  Tax preparer registration. A commercial tax return preparer,
  as defined by paragraph three of subdivision (a) of  section  thirty-two
  of  this  chapter,  who  willfully  and  with  the  intent  to evade the
  requirements of section thirty-two of this chapter, fails to sign his or
  her name to any tax  return  that  requires  a  signature  or  fails  to
  register  as  required  by  such section thirty-two, will be guilty of a
  class A misdemeanor.
2023 New York Laws › TAX - Tax › Article 37 - Crimes and Other Offenses, Seizures and Forfeitures › Part 5 - Procedural Provisions › 1838 - Filing of Documents.

§  1838.  Filing  of  documents.--For  purposes  of the prosecution of
  offenses  under  the  provisions  of  this  chapter,  reports,  returns,
  statements,  lists,  accounts,  other  documents  or  other  information
  required to be filed with or  delivered  to  the  tax  commission  shall
  include  such  items  which  under the provisions of this chapter or any
  related statute are required to be recorded or filed with,  served  upon
  or  delivered  to another person including, but not limited to, a court,
  appraiser, recording officer of any  county  within  the  state,  county
  clerk,  surrogate's  assistant, surrogate's clerk, county treasurer, any
  other governmental  agency  or  entity,  securities  exchange,  clearing
  corporation  or  other  entity  in  its  capacity as an agent of the tax
  commission.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 New York Laws › TAX - Tax › Article 40 - Division of Tax Appeals › 2024 - Traveling Expenses.

§ 2024. Traveling expenses. The reasonable and necessary traveling and
  other    expenses    of   the   commissioners,   officers,   assistants,
  administrative law judges and other employees of  the  division  of  tax
  appeals,  while  actually  engaged  in  the performance of their duties,
  outside  of  the  city  of  Albany,  or  if  such  officer,   assistant,
  administrative  law  judge  or  employee  be  in  charge  of or actually
  employed at a  branch  office  of  the  division  of  tax  appeals,  the
  reasonable  and  necessary  traveling  and other expenses outside of the
  place in  which  such  branch  office  is  located,  and  the  necessary
  traveling  expenses  incurred  in the performance of their duties in the
  place in which their duties are performed of such officers,  assistants,
  administrative  law  judges and employees as are specifically authorized
  by order of the president of the tax appeals  tribunal,  shall  be  paid
  upon  the  order  of  the  comptroller  upon  vouchers  approved  by the
  president of the tax appeals tribunal.
2023 New York Laws › TAX - Tax › Article 40 - Division of Tax Appeals › 2026 - Construction.

§  2026.  Construction.  Whenever  the  terms  "state tax commission",
  "state tax commissioners" or "tax commissioner" occur in this chapter or
  in any law where reference is made to such commission,  commissioner  or
  commissioners  in  relation  to the administration of the administrative
  hearing process, as such process is  described  in  this  article,  such
  terms shall be deemed to refer to the division of tax appeals or the tax
  appeals  tribunal and in all other instances shall be deemed to refer to
  the division of taxation or the commissioner of taxation and finance.
2023 New York Laws › TAX - Tax › Article 41 - Taxpayers' Bill of Rights › Part 1 - Taxpayers' Rights › 3002 - Application.

§ 3002. Application. For the purposes of this article:
(a) Except as otherwise provided, the provisions of this article shall
apply  to  any tax which is administered by the commissioner of taxation
and finance (hereinafter the commissioner) and which is  imposed  by  or
authorized  to be imposed pursuant to this chapter, article two-E of the
general city law or section 27-0923 of  the  environmental  conservation
law.  Any  reference  to  tax  or  taxes  in such sections shall include
special assessments, fees and other impositions which  are  administered
by the commissioner.
(b)  The  term "taxpayer" includes an individual, partnership, limited
liability company, association, society, company,  corporation,  estate,
trust, trustee, receiver, liquidator, fiduciary or other entity, whether
appointed  by  a court or otherwise, liable for any tax imposed under or
pursuant to the authority of the laws described in  subdivision  (a)  of
this section or under a duty to perform an act for itself or for another
under or pursuant to the authority of such laws.
(c) Except to the extent explicitly provided by any such sections, the
failure  of the commissioner or an officer or employee of the department
to comply with a provision of such sections  shall  neither  excuse  any
taxpayer  from  payment of any taxes shown to be owed by the taxpayer or
excuse any taxpayer from compliance with any other duty imposed under or
pursuant to the authority of the laws described in  subdivision  (a)  of
this  section,  nor  cure  any procedural defect in an administrative or
judicial proceeding or case involving such taxpayer with respect to such
taxes shown to be owed or compliance with any such duty.
(d) The provisions of this article shall also  apply  to  all  private
contractors,  subcontractors, and employees thereof, under contract with
the department for collection of outstanding tax liability.
2023 New York Laws › TAX - Tax › Article 41 - Taxpayers' Bill of Rights › Part 1 - Taxpayers' Rights › 3003 - Content of Tax Due, Deficiency, and Other Notices.

§ 3003.  Content of tax due, deficiency, and other notices.  Any first
  letter of proposed deficiency or determination (commonly called a thirty
  day  letter)  issued  by  the  commissioner,  and any notice and demand,
  notice of deficiency or notice of determination which is issued  by  the
  commissioner,  which  is  manually initiated and which is the first such
  letter or notice issued to the taxpayer  with  respect  to  the  subject
  matter  of  such  notice,  shall  describe  the  basis  for (such as the
  statutory or  regulatory  law,  or  judicial  or  tax  appeals  tribunal
  decision),  and  identify  the  amounts  (if  any)  of the tax due.   An
  inadequate description under this  section  shall  not  invalidate  such
  letter or notice.
2023 New York Laws › TAX - Tax › Article 41 - Taxpayers' Bill of Rights › Part 1 - Taxpayers' Rights › 3004 - Disclosure of Rights of Taxpayers.

§ 3004. Disclosure of rights of taxpayers. (a) The commissioner shall,
as soon as practicable, but not later than one hundred eighty days after
the effective date of this article, prepare a statement which sets forth
in simple and nontechnical terms:
(1)  the  rights  of a taxpayer and the obligations of the division of
taxation of the department of taxation and finance during an audit;
(2) the procedures by which a taxpayer may appeal or  seek  review  of
any  adverse  decision  of  the department, including administrative and
judicial appeals;
(3) the procedure for filing and processing refund claims  and  filing
of taxpayer complaints;
(4) the procedures which the department may use in enforcing taxes.
(b)  The  commissioner shall transmit drafts of the statement required
under subdivision (a) of this section, or proposed revision of any  such
statement,  to  the chairpersons of the senate finance committee and the
assembly ways and means committee and to the director of the division of
the budget on the same day.
(c) The statements prepared in accordance with this section  shall  be
distributed  by  the  commissioner  to  all  taxpayers  the commissioner
contacts (other than  by  providing  tax  forms)  with  respect  to  the
determination  or collection of any tax, the cancellation, revocation or
suspension of a license, permit or registration  or  the  denial  of  an
application  for  a  license,  permit  or registration. The commissioner
shall take such actions as the commissioner deems  necessary  to  assure
that such distribution does not result in multiple statements being sent
to any one taxpayer.
2023 New York Laws › TAX - Tax › Article 41 - Taxpayers' Bill of Rights › Part 1 - Taxpayers' Rights › 3004-A - Disclosure of Overpayment to Taxpayer.

§  3004-a.  Disclosure  of overpayment to taxpayer. (a) The department
shall disclose to a taxpayer all instances of overpayment of tax by such
taxpayer discovered by the department during the  course  of  an  audit,
assessment, collection or enforcement proceeding.
(b) The time within which a taxpayer may apply for a refund or claim a
credit  for  an  overpayment  of  tax disclosed pursuant to this section
shall be one hundred twenty days from the date that notice of disclosure
is given to such taxpayer by the department.  Failure  to  apply  for  a
refund  or credit within the one hundred twenty days shall result in the
loss of the right to apply for a refund or credit. Provided,  that  this
subdivision  shall not reduce the time within which a taxpayer may claim
a credit or refund of an  overpayment  of  tax  pursuant  to  any  other
provision of this chapter or any other applicable law.
(c)  Nothing  in  this  section  shall  be  construed  as requiring or
permitting the giving of notice or the payment of a refund  or  granting
of a credit with respect to a period which, at the time such overpayment
is discovered by the department, is not open for assessment or refund by
virtue of any period of limitations provided for in any tax.
2023 New York Laws › TAX - Tax › Article 41 - Taxpayers' Bill of Rights › Part 1 - Taxpayers' Rights › 3005 - Requirements of Certain Department Letters, Notices and Documents.

§  3005.  Requirements  of  certain  department  letters,  notices and
  documents. The division of taxation or the division of tax  appeals,  as
  the case may be, shall include a return address in every (a) letter to a
  taxpayer  regarding  the  taxpayer's liability for tax, (b) notice which
  gives a person the right to a hearing under  any  tax,  (c)  billing  or
  collection  document  and (d) administrative law judge determination and
  tribunal decision, to  which  the  taxpayer  may  write  with  questions
  regarding the letter, notice, document, determination or decision.  Such
  notices  and  documents  described  in  subdivisions (b) and (c) of this
  section shall also include a telephone number  which  the  taxpayer  may
  call  with  questions  regarding the notice or document. Such address or
  telephone number may be within the division of taxation or the  division
  of tax appeals, or within another appropriate state or other agency, and
  may  be  included  in  the  letter,  notice,  document, determination or
  decision, or on a  separate,  accompanying  document.  Nothing  in  this
  section  shall  be  construed  to  prevent  either  such  division  from
  including an address or telephone number in other  letters,  notices  or
  documents sent to taxpayers or other persons.
2023 New York Laws › TAX - Tax › Article 41 - Taxpayers' Bill of Rights › Part 1 - Taxpayers' Rights › 3010 - Agreements for Payments of Tax Liability in Installments.

§  3010. Agreements for payments of tax liability in installments. (a)
Authorization of agreements. The commissioner  is  authorized  to  enter
into  written  agreements with any taxpayer under which such taxpayer is
allowed to satisfy liability for  payment  of  any  tax  (including  any
interest,  penalty  or  addition  to tax) in installment payments if the
commissioner determines that such agreement will  facilitate  collection
of such liability.
(b)  Extent  to  which  agreements  remain  in  effect.  (1) Except as
otherwise provided in this subdivision, any agreement  entered  into  by
the  commissioner  under subdivision (a) of this section shall remain in
effect for the term of the agreement.
(2) The commissioner may terminate any agreement entered into  by  the
commissioner under subdivision (a) of this section if:
(A)  information which the taxpayer provided to the commissioner prior
to  the  date  such  agreement  was  entered  into  was  inaccurate   or
incomplete, or
(B)  the  commissioner  believes  that  collection of any liability to
which an agreement under this section relates is in jeopardy.
(3) If the commissioner  finds  that  the  financial  condition  of  a
taxpayer  with whom the commissioner has entered into an agreement under
subdivision  (a)  of  this  section  has  significantly   changed,   the
commissioner may alter, modify, or terminate such agreement.
(4)  The  commissioner  may  alter,  modify, or terminate an agreement
entered into by the commissioner under subdivision (a) of  this  section
in the case of the failure of the taxpayer:
(A)  to  pay any installment at the time such installment is due under
such agreement,
(B) to pay any other tax liability at the time such liability is  due,
or
(C)  to  provide  a  financial  condition  update  as requested by the
commissioner.
(5) The commissioner may not take  any  action  under  paragraph  two,
three or four of this subdivision unless:
(A) a notice of such action is provided to the taxpayer not later than
thirty days prior to such action, and
(B)  such  notice includes an explanation why the commissioner intends
to take such action.
The preceding sentence shall not  apply  in  any  case  in  which  the
commissioner  believes  that collection of any tax to which an agreement
under this section relates is in jeopardy.
(c) Nothing in this section should be construed to prevent a  taxpayer
from  prepaying  in whole or in part any outstanding liability under any
agreement the taxpayer enters into with the commissioner.
2023 New York Laws › TAX - Tax › Article 41 - Taxpayers' Bill of Rights › Part 1 - Taxpayers' Rights › 3012 - Basis for Evaluation of Department Employees.

§  3012.  Basis  for  evaluation  of  department  employees.  (a)  The
department shall not use records of tax enforcement results:
(1) as  the  primary  criterion  to  evaluate  officers  or  employees
directly   involved   in   collection  activities  and  their  immediate
supervisors, or
(2) to impose or suggest production quotas or goals  with  respect  to
officers or employees described in this subdivision.
(b)  Provided,  however,  forecasts of enforcement results may be made
and communicated for planning purposes; tax enforcement results  may  be
accumulated, tabulated, published and used for management and control of
tax   administration  resources  so  long  as  tax  enforcement  results
tabulations are not used as the primary criterion to evaluate an officer
or employee described in subdivision (a) of this section or to impose or
suggest production quotas or goals; in  the  discharge  of  a  manager's
responsibilities,  but  subject  to  the  provisions of paragraph one of
subdivision (a) of this section, a manager may raise questions  with  an
officer  or  employee  about the number of cases the officer or employee
has processed, the amount of time  the  officer  or  employee  has  been
spending  on the individual cases, or the kind of results the officer or
employee has been obtaining.
2023 New York Laws › TAX - Tax › Article 41 - Taxpayers' Bill of Rights › Part 1 - Taxpayers' Rights › 3013 - Method of Payment of Personal Income Tax Refunds; Notice.

* §  3013.  Method  of payment of personal income tax refunds; notice.
(a) Notwithstanding the adoption by  the  commissioner  of  any  prepaid
debit  card or direct deposit program for payment of personal income tax
refunds, all taxpayers are entitled:
(1) to receive personal income tax refunds by paper check; and
(2) to opt out of any prepaid debit card or direct deposit program for
payment of tax refunds.
(b) The department  shall  provide  taxpayers  with  a  clear  written
statement setting forth the taxpayer's right:
(1) to receive tax refund payments by paper check; and
(2) to opt out of any prepaid debit card or direct deposit program.
(c)  In  the event that the commissioner elects to implement a program
providing for payment of personal income tax refunds  by  prepaid  debit
card  or  direct  deposit  to  a designated account of the taxpayer, the
department shall amend the  forms  used  to  file  personal  income  tax
returns  to reflect, in the area designated for selection of options for
processing of refunds, that the taxpayer has the option of receiving his
or her tax refund by personal check and shall provide a  box  which  the
taxpayer may check to select that option.
(d)  In  any written notice regarding a prepaid debit card program for
the payment of tax refunds, the department shall describe  to  taxpayers
all  of  the features of the debit card program (e.g., withdrawal at any
ATM or point-of-sale use), including  any  fee  or  fees  which  may  be
charged to the taxpayer in accessing his or her tax refund.
* NB Repealed November 15, 2026
2023 New York Laws › TAX - Tax › Article 41 - Taxpayers' Bill of Rights › Part 2 - Liens and Levies › 3016 - Notice to Person Liable to Pay Tax.

§  3016.  Notice  to person liable to pay tax. Before the commissioner
  collects any tax by levy, the commissioner shall give prominent  written
  notice  to  the  person liable to pay the same that, in like manner as a
  judgment creditor, the department has  certain  rights  to  enforce  the
  warrant by levying upon real and personal property of the taxpayer. Such
  statement   shall   be  made  in  clear  and  concise  language  readily
  comprehensible to the average reader and shall be set off from any other
  text or notice.