§ 81 — Review of director's decision

§ 81. Review of director's decision. 1. General.--A decision of the\ndirector of finance shall be subject to judicial review at the instance\nof any taxpayer affected thereby in the manner provided by law for the\nreview of a final decision or action of administrative agencies of the\ncity. An application by a taxpayer for such review must be made within\nfour months after notice of the decision is sent by certified or\nregistered mail to the taxpayer.\n 2. Judicial review exclusive remedy of taxpayer.--The review of a\ndecision of the director of finance provided by this section shall be\nthe exclusive remedy available to any taxpayer for the judicial\ndetermination of the liability of the taxpayer for the taxes imposed by\nthe named parts.\n 3. Assessment pending review; review bond.--Irrespective of any\nrestrictions on the assessment and collection of deficiencies, the\ndirector of finance may assess a deficiency after the expiration of the\nperiod specified in subdivision one, notwithstanding that an application\nfor judicial review in respect of such deficiency has been duly made by\nthe taxpayer unless the taxpayer, at or before the time the taxpayer's\napplication for review is made, has paid the deficiency, has deposited\nwith the director of finance the amount of the deficiency, or has filed\nwith the director of finance a bond (which may be a jeopardy bond under\nsubdivision eight of section eighty-five) in the amount of the portion\nof the deficiency (including interest and other amounts) in respect of\nwhich the application for review is made and all costs and charges which\nmay accrue against the taxpayer in the prosecution of the proceeding,\nincluding costs of all appeals, and with surety approved by a justice of\nthe supreme court of the state, conditioned upon the payment of the\ndeficiency (including interest and other amounts) as finally determined\nand such costs and charges. If as a result of a waiver of the\nrestrictions on the assessment and collection of a deficiency any part\nof the amount determined by the director of finance is paid after the\nfiling of the review bond, such bond shall, at the request of the\ntaxpayer, be proportionately reduced.\n 4. Credit, refund or abatement after review.--If the amount of a\ndeficiency determined by the director of finance is disallowed in whole\nor in part by the court of review, the amount so disallowed shall be\ncredited or refunded to the taxpayer, without the making of claim\ntherefor, or, if payment has not been made, shall be abated.\n 5. Date of finality of director of finance decision.--A decision of\nthe director of finance shall become final upon the expiration of the\nperiod specified in subdivision one for making an application for\nreview, if no such application has been duly made within such time, or\nif such application has been duly made, upon expiration of the time for\nall further judicial review, or upon the rendering by the director of\nfinance of a decision in accordance with the mandate of the court on\nreview. Notwithstanding the foregoing, for the purpose of making an\napplication for review, the decision of the director of finance shall be\ndeemed final on the date the notice of decision is sent by certified or\nregistered mail to the taxpayer.\n