2023 New York Laws › TAX - Tax › Article 40 - Division of Tax Appeals › 2008 - Commencement of Proceedings.

§  2008.  Commencement  of  proceedings.  1.  All  proceedings  in the
division of tax appeals shall be commenced by the filing of  a  petition
with  the  division  of tax appeals protesting any written notice of the
division  of  taxation  which  has  advised  the  petitioner  of  a  tax
deficiency,  a  determination of tax due, 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 in the division of tax appeals under this chapter or other law.
2. Expedited hearings.  (a) Notwithstanding any provision  of  law  to
the contrary, any person who receives a written notice that advises that
person  of (i) the proposed cancellation, revocation, or suspension of a
license, permit, registration, or  other  credential  issued  under  the
authority  of  this chapter excluding a certificate of registration of a
retail dealer under section four hundred eighty-a of this chapter,  (ii)
the  denial  of  an  application for a license, permit, registration, or
other credential issued under the authority of this chapter excluding an
application for registration as  a  retail  dealer  under  section  four
hundred  eighty-a  of  this  chapter  and  an  application  to  renew  a
certificate of authority filed pursuant to paragraph five of subdivision
(a) of section one thousand one hundred thirty-four of this chapter  and
any  other  law,  or, (iii) the imposition of a fraud penalty under this
chapter, must file a petition with the division of  tax  appeals  within
thirty  days  of  the  mailing  of  that  notice (unless that person has
requested a conciliation conference as provided in  subdivision  three-a
of  section  one  hundred seventy of this chapter), or the cancellation,
revocation, suspension, denial,  or  penalty  will  be  permanently  and
irrevocably  fixed.  An  expedited  hearing must be scheduled within ten
business days of receipt of the petition.
(b) In the case of any  expedited  hearing  provided  for  under  this
subdivision,  the administrative law judge must render a decision within
thirty days from receipt of the petition. When exception is taken to  an
administrative  law judge's determination, the tax appeals tribunal must
issue its decision within three months from receipt of the petition. Any
request by a party that delays the expedited hearing process will extend
the time limitations imposed on the tribunal or the  administrative  law
judge   to   issue   a   decision  or  determination.  The  tribunal  or
administrative law judge may not approve any postponement or other delay
without a showing of good cause by the moving party and  must  render  a
default  determination  or  decision  against the dilatory party for any
unwarranted delay.
(c) In any case where an expedited  hearing  is  required  under  this
subdivision, if the commissioner believes that the collection of any tax
or  the  public  safety  will  be  jeopardized  by  delay, he or she may
immediately cancel, revoke, or suspend a license, permit,  registration,
or  other  credential  issued under the authority of this chapter before
the  commencement  of  those  proceedings.   Written   notice   of   the
cancellation,  revocation,  or suspension must be given to the licensee,
permittee, registrant, or otherwise credentialed person by registered or
certified mail or personal service as provided by the civil practice law
and rules. The license, permit, registration, or other  credential  will
be  permanently and irrevocably cancelled, revoked, or suspended, unless
the licensee, permittee, registrant, or otherwise  credentialed  person,
within  thirty  days  of receipt of the written notice, files a petition
with the division of tax appeals to review the cancellation, revocation,
or suspension.  An  expedited  hearing  must  be  scheduled  within  ten
business days of receipt of the petition.