N.Y. Tax Law § 2018: Frivolous petitions

§ 2018. Frivolous petitions. If any petitioner commences or maintains

a proceeding in the division of tax appeals primarily for delay, or if

the petitioner's position in such proceeding is frivolous, then the tax

appeals tribunal may impose a penalty against such petitioner of not

more than five hundred dollars. The tax appeals tribunal shall

promulgate rules and regulations as to what constitutes a frivolous

position. This penalty shall be in addition to any other penalty

provided by law and shall be collected and distributed in the same

manner as the tax to which the penalty relates.