N.Y. Tax Law § 2016: Judicial review

§ 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 section three thousand

thirty of this chapter.