N.Y. Tax Law § 1090: Review of tax commission decision

§ 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.