New York Tax Article 40 - Division Of Tax Appeals

  • 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...
  • 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...
  • 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...
  • 2006 - Tax Appeals Tribunal; Functions, Powers And Duties.
    The tribunal shall have the following functions, powers and duties: 1. To establish, consolidate, alter or abolish any unit in the division; to appoint the...
  • 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...
  • 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...
  • 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...
  • 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,...
  • 2016 - Judicial Review.
    A decision of the tax appeals tribunal, which is not subject to any further administrative review, shall finally and irrevocably decide all the issues which...
  • 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...
  • 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...
  • 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...
  • 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,...
  • 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...

Last modified: September 11, 2016