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.
Last modified: February 3, 2019