N.Y. Tax Law § 2010: Administrative law judges

§ 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 within the division of

tax appeals. Administrative law judges shall be in the classified civil

service.

2. The tax appeals tribunal acting in cooperation with the state civil

service commission shall establish standards to govern the selection and

appointment of administrative law judges. These standards shall be

designed to assure that persons appointed as administrative law judges

have the ability to conduct administrative adjudicatory proceedings

fairly and impartially. These standards shall not require prior

experience in the department of taxation and finance.

3. An administrative law judge shall render a determination after a

hearing, within six months after submission of briefs subsequent to

completion of such a hearing or, if such briefs are not submitted, then

within six months after completion of such a hearing. Such six month

period may be extended by the administrative law judge, for good cause

shown, to no more than three additional months. If the administrative

law judge fails to render a determination within such six month period

(or such period as extended pursuant to this subdivision), the

petitioner for such hearing may institute a proceeding under article

seventy-eight of the civil practice law and rules to compel the issuance

of such determination.

4. A determination issued by an administrative law judge shall finally

decide the matters in controversy unless any party to the hearing takes

exception by timely requesting a review by the tax appeals tribunal as

provided for in section two thousand six of this article.

5. Determinations issued by administrative law judges shall not be

cited, shall not be considered as precedent nor be given any force or

effect in any other proceedings conducted pursuant to the authority of

the division or in any judicial proceedings conducted in this state.