N.Y. Tax Law § 690: Review of tax commission decision

§ 690. Review of tax commission decision.--(a) General.--A decision of

the tax appeals tribunal shall be subject to judicial review in the

manner provided for by section two thousand sixteen of this chapter.

(b) Judicial review exclusive remedy of taxpayer.--The review of a

decision of the tax commission provided by this section shall be the

exclusive remedy available to any taxpayer for the judicial

determination of the liability of the taxpayer for the taxes imposed by

this article.

(c) Assessment pending review; review bond.--Irrespective of any

restrictions on the assessment and collection of deficiencies, the tax

commission may assess a deficiency after the expiration of the period

specified in subsection (a), notwithstanding that an application for

judicial review in respect of such deficiency has been duly made by the

taxpayer, unless the taxpayer, at or before the time his application for

review is made, has paid the deficiency, has deposited with the tax

commission the amount of the deficiency, or has filed with the tax

commission a bond (which may be a jeopardy bond under subsection (h) of

section six hundred ninety-four) in the amount of the portion of the

deficiency (including interest and other amounts) in respect of which

the application for review is made and all costs and charges which may

accrue against him in the prosecution of the proceeding, including costs

of all appeals, and with surety approved by a justice of the supreme

court of the state of New York, conditioned upon the payment of the

deficiency (including interest and other amounts) as finally determined

and such costs and charges. If as a result of a waiver of the

restrictions on the assessment and collection of a deficiency any part

of the amount determined by the tax commission is paid after the filing

of the review bond, such bond shall, at the request of the taxpayer, be

proportionately reduced.

(d) Credit, refund or abatement after review.--If the amount of a

deficiency determined by the tax commission is disallowed in whole or in

part by the court of review, the amount so disallowed shall be credited

or refunded to the taxpayer, without the making of claim therefor, or,

if payment has not been made, shall be abated.

(e) Date of finality of division of tax appeals determination or

decision.--A determination of an administrative law judge in the

division of tax appeals shall become final in accordance with

subdivision four of section two thousand ten of this chapter. A decision

of the tax appeals tribunal shall become final upon the expiration of

the period specified in subsection (a) for making an application for

review, if no such application has been duly made within such time, or

if such application has been duly made, upon expiration of the time for

all further judicial review, or upon the rendering by the tax appeals

tribunal of a decision in accordance with the mandate of the court on

review. Notwithstanding the foregoing, for the purpose of making an

application for review, the decision of the tax appeals tribunal shall

be deemed final on the date the notice of such decision is served as

provided in section two thousand sixteen of this chapter.