N.Y. Tax Law § 2008: Commencement of proceedings

§ 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 any written notice of the

division of taxation, including any electronic notice provided in

accordance with section thirty-five of this chapter, which has advised

the petitioner of a tax deficiency, a determination of tax due, 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 expressly gives a person the right to a hearing in the division of

tax appeals under this chapter or other law. Provided, however, that any

written communications of the division of taxation that advise a

taxpayer of a past-due tax liability, as defined in section one hundred

seventy-one-v of this chapter, shall not give a person the right to a

hearing in the division of tax appeals.

2. Expedited hearings. (a) Notwithstanding any provision of law to the

contrary, any person who receives a written notice that advises that

person of (i) the proposed cancellation, revocation, or suspension of a

license, permit, registration, or other credential issued under the

authority of this chapter excluding a certificate of registration of a

retail dealer under section four hundred eighty-a of this chapter, (ii)

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

other credential issued under the authority of this chapter excluding an

application for registration as a retail dealer under section four

hundred eighty-a of this chapter and an application to renew a

certificate of authority filed pursuant to paragraph five of subdivision

(a) of section one thousand one hundred thirty-four of this chapter and

any other law, or, (iii) the imposition of a fraud penalty under this

chapter, must file a petition with the division of tax appeals within

thirty days of the mailing of that notice (unless that person has

requested a conciliation conference as provided in subdivision three-a

of section one hundred seventy of this chapter), or the cancellation,

revocation, suspension, denial, or penalty will be permanently and

irrevocably fixed. An expedited hearing must be scheduled within ten

business days of receipt of the petition.

(b) In the case of any expedited hearing provided for under this

subdivision, the administrative law judge must render a decision within

thirty days from receipt of the petition. When exception is taken to an

administrative law judge's determination, the tax appeals tribunal must

issue its decision within three months from receipt of the petition. Any

request by a party that delays the expedited hearing process will extend

the time limitations imposed on the tribunal or the administrative law

judge to issue a decision or determination. The tribunal or

administrative law judge may not approve any postponement or other delay

without a showing of good cause by the moving party and must render a

default determination or decision against the dilatory party for any

unwarranted delay.

(c) In any case where an expedited hearing is required under this

subdivision, if the commissioner believes that the collection of any tax

or the public safety will be jeopardized by delay, he or she may

immediately cancel, revoke, or suspend a license, permit, registration,

or other credential issued under the authority of this chapter before

the commencement of those proceedings. Written notice of the

cancellation, revocation, or suspension must be given to the licensee,

permittee, registrant, or otherwise credentialed person by registered or

certified mail or personal service as provided by the civil practice law

and rules. The license, permit, registration, or other credential will

be permanently and irrevocably cancelled, revoked, or suspended, unless

the licensee, permittee, registrant, or otherwise credentialed person,

within thirty days of receipt of the written notice, files a petition

with the division of tax appeals to review the cancellation, revocation,

or suspension. An expedited hearing must be scheduled within ten

business days of receipt of the petition.