New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 535 - Assessment And Review › Section 535.5 - Review of assessment issued by the Division of Taxation

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 1138(a)(4), 1140
(a)
General.
(1) Any tax assessed under a notice of
				  determination described in section
				  535.2 or
				  535.4  of
				  this Part may be protested by filing a petition for a hearing with the Division
				  of Tax Appeals within 90 days of the date of the mailing of the assessment by
				  the Division of Taxation. These tax assessments may also be protested by filing
				  a request for a conciliation conference with the Bureau of Conciliation and
				  Mediation Services of the Division of Taxation within 90 days of the date of
				  the mailing of the assessment by the Division of Taxation. Timely filing of the
				  request for a conciliation conference suspends the running of the 90-day time
				  limitation for filing a petition for a hearing in the Division of Tax
				  Appeals.
(2) Following is a brief
				  description of the avenues available for the review of tax assessments issued
				  by the Division of Taxation. For a detailed discussion of the tax assessment
				  review process in the Division of Tax Appeals and the Bureau of Conciliation
				  and Mediation Services see Parts 3000 and 4000 respectively of this Title.
(i) Bureau of Conciliation and Mediation
				  Services.
(a) A conciliation conference is
				  intended to provide taxpayers with a rapid, inexpensive and informal means for
				  resolving the disputed tax assessment.
(b) A conciliation order issued by a
				  conciliation conferee is generally binding on the Division of Taxation and the
				  requester. However, a conciliation order will not be binding on the requester
				  if such person files a petition for a hearing with the Division of Tax Appeals
				  within 90 days after the conciliation order is issued.
(ii) Division of Tax Appeals. A hearing in
				  the Division of Tax Appeals is held before an administrative law judge or,
				  under certain circumstances, before a presiding officer in the Small Claims
				  Unit.
(a) Small claims matter.
(1) If the petitioner so elects, and the
				  amount in controversy meets the criteria set forth in section
				  3000.9(b) 
				  of this Title, the hearing may be held in the Small Claims Unit.
(2) Following a hearing in the Small Claims
				  Unit the presiding officer will issue a determination. A final determination
				  issued by the presiding officer is conclusive on all parties to the controversy
				  and is not subject to review by any other unit of the Division of Tax Appeals
				  or the Tax Appeals Tribunal.
(b) Administrative law judge determinations
				  and review by the Tax Appeals Tribunal.
(1) A
				  determination issued by an administrative law judge finally decides the matter
				  in dispute unless the taxpayer or the Division of Taxation files an exception
				  to this determination with the Tax Appeals Tribunal within 30 days after the
				  giving of notice of such determination. If such an exception is filed, the
				  Tribunal will issue a decision affirming, reversing or modifying the
				  administrative law judge's determination or refer the matter back to the
				  administrative law judge for further hearing.
(2) A decision of the Tax Appeals Tribunal
				  that is not subject to any further review finally decides the matter in dispute
				  unless the taxpayer initiates a proceeding under article 78 of the Civil
				  Practice Law and Rules within four months after issuance of the Tribunal's
				  decision and giving of notice to the parties.