§ 70 — Review of administrator's decision

New York § 70

• Jurisdiction: New York
• Law GCT: General City
• Part 5: Procedure and Administration
• Art. 2-D: City Personal Income Tax On Residents

Text

§ 70. Review of administrator's decision.--(a) General.--A decision of\nthe administrator shall be subject to judicial review at the instance of\nany 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 (b) Judicial review exclusive remedy of taxpayer.--The review of a\ndecision of the administrator provided by this section shall be the\nexclusive remedy available to any taxpayer for the judicial\ndetermination of the liability of the taxpayer for the taxes imposed by\nthis local law.\n (c) Assessment pending review; review bond.--Irrespective of any\nrestrictions on the assessment and collection of deficiencies, the\nadministration may assess a deficiency after the expiration of the\nperiod specified in subdivision (a), 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 his application\nfor review is made, has paid the deficiency, has deposited with the\nadministrator the amount of the deficiency, or has filed with the\nadministrator a bond (which may be a jeopardy bond under subdivision (h)\nof section seventy-four) in the amount of the portion of the deficiency\n(including interest and other amounts) in respect of which the\napplication for review is made and all costs and charges which may\naccrue against him in the prosecution of the proceeding, including costs\nof all appeals, and with surety approved by a justice of the supreme\ncourt of the state of New York, 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 administrator is paid after the filing\nof the review bond, such bond shall, at the request of the taxpayer, be\nproportionately reduced.\n (d) Credit, refund or abatement after review.--If the amount of a\ndeficiency determined by the administrator is disallowed in whole or in\npart by the court of review, the amount so disallowed shall be credited\nor refunded to the taxpayer, without the making of claim therefor, or,\nif payment has not been made, shall be abated.\n (e) Date of finality of administrator's decision.-- A decision of the\nadministrator shall become final upon the expiration of the period\nspecified in subdivision (a) for making an application for review, if no\nsuch application has been duly made within such time, or if such\napplication has been duly made, upon expiration of the time for all\nfurther judicial review, or upon the rendering by the administrator of a\ndecision in accordance with the mandate of the court on review.\nNotwithstanding the foregoing, for the purpose of making an application\nfor review, the decision of the administrator shall be deemed final on\nthe date the notice of decision is sent by certified or registered mail\nto the taxpayer.\n