N.Y. Tax Law § 2000: Statement of purpose

§ 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 the public with a

just system of resolving controversies with such department of taxation

and finance and to ensure that the elements of due process are present

with regard to such resolution of controversies. The division shall be

responsible for processing and reviewing petitions, providing hearings

as prescribed pursuant to this chapter or as a matter of right where the

right to a hearing is not specifically provided for, modified or denied

by another provision of this chapter, rendering determinations and

decisions and all other matters relating to the administration of the

administrative hearing process. The administrative hearing process is

the process commenced by the filing of a petition protesting a notice

issued by the commissioner of taxation and finance of a determination of

tax due, a tax deficiency, a denial of a refund or credit application, a

cancellation, revocation or suspension of a license, permit or

registration, a denial of an application for a license, permit or

registration or any other notice which gives a person the right to a

hearing under this chapter.