§ 2010 — Administrative law judges

New York § 2010

• Jurisdiction: New York
• Law TAX: Tax
• Art. 40: Division of Tax Appeals

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§ 2010. Administrative law judges. 1. The tax appeals tribunal shall\nappoint administrative law judges who shall be authorized to conduct any\nhearing or motion procedure authorized to be held within the division of\ntax appeals. Administrative law judges shall be in the classified civil\nservice.\n 2. The tax appeals tribunal acting in cooperation with the state civil\nservice commission shall establish standards to govern the selection and\nappointment of administrative law judges. These standards shall be\ndesigned to assure that persons appointed as administrative law judges\nhave the ability to conduct administrative adjudicatory proceedings\nfairly and impartially. These standards shall not require prior\nexperience in the department of taxation and finance.\n 3. An administrative law judge shall render a determination after a\nhearing, within six months after submission of briefs subsequent to\ncompletion of such a hearing or, if such briefs are not submitted, then\nwithin six months after completion of such a hearing. Such six month\nperiod may be extended by the administrative law judge, for good cause\nshown, to no more than three additional months. If the administrative\nlaw judge fails to render a determination within such six month period\n(or such period as extended pursuant to this subdivision), the\npetitioner for such hearing may institute a proceeding under article\nseventy-eight of the civil practice law and rules to compel the issuance\nof such determination.\n 4. A determination issued by an administrative law judge shall finally\ndecide the matters in controversy unless any party to the hearing takes\nexception by timely requesting a review by the tax appeals tribunal as\nprovided for in section two thousand six of this article.\n 5. Determinations issued by administrative law judges shall not be\ncited, shall not be considered as precedent nor be given any force or\neffect in any other proceedings conducted pursuant to the authority of\nthe division or in any judicial proceedings conducted in this state.\n