N.Y.
Tax Law Section 2016
Judicial review
1.
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 were raised in proceedings before the division of tax appeals upon which such decision is based unless the petitioner or the commissioner, or both, petitions for judicial review in the manner provided by article seventy-eight of the civil practice law and rules, except as otherwise provided in this section, within four months after notice of such decision is served by the tax appeals tribunal upon every party to the proceeding before such tribunal by certified mail or personal service. Such service by certified mail shall be complete upon deposit of such notice, enclosed in a post-paid properly addressed wrapper, in a post office or official depository under the exclusive care and custody of the United States postal service.2.
When the petitioner who commenced the proceeding before the division of tax appeals files a petition for judicial review, such petition shall designate the tax appeals tribunal and the commissioner as respondents in the proceeding for judicial review.3.
The commissioner, in consultation with the attorney general, may petition for judicial review of a decision of the tax appeals tribunal that is premised on interpretation of the state or federal constitution, international law, federal law, the law of other states, or other legal matters that are beyond the purview of the state legislature. When the commissioner files a petition for judicial review, such petition shall designate the tax appeals tribunal and the petitioner who commenced the proceeding before the division of tax appeals as respondents.4.
The tax appeals tribunal shall not participate in proceedings for judicial review of its decisions and such proceedings for judicial review shall be commenced in the appellate division of the supreme court, third department. In all other respects the provisions and standards of article seventy-eight of the civil practice law and rules shall apply. The record to be reviewed in such proceedings for judicial review shall include the determination of the administrative law judge, the decision of the tax appeals tribunal, the stenographic transcript of the hearing before the administrative law judge, the transcript of any oral proceedings before the tax appeals tribunal and any exhibit or document submitted into evidence at any proceeding in the division of tax appeals upon which such decision is based.5.
Whenever the commissioner petitions for judicial review as provided in subdivision three of this section, any interest and penalty that, under the provisions of this chapter, would otherwise continue to accrue on the underlying tax liability that is the subject of the decision shall be stayed until fifteen days after the issuance of a judicial decision where no further appeals of such decision are allowed. For provisions regarding the awarding of costs, see § 3030 (Awarding of costs and certain fees)section three thousand thirty of this chapter.
Source:
Section 2016 — Judicial review, https://www.nysenate.gov/legislation/laws/TAX/2016 (updated May 12, 2023; accessed Oct. 26, 2024).
