New York Tax Law 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: February 3, 2019