§ 690 — Review of tax commission decision

New York § 690

• Jurisdiction: New York
• Law TAX: Tax
• Part 6: Procedure and Administration
• Art. 22: Personal Income Tax

Text

§ 690. Review of tax commission decision.--(a) General.--A decision of\nthe tax appeals tribunal shall be subject to judicial review in the\nmanner provided for by section two thousand sixteen of this chapter.\n (b) Judicial review exclusive remedy of taxpayer.--The review of a\ndecision of the tax commission 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 article.\n (c) Assessment pending review; review bond.--Irrespective of any\nrestrictions on the assessment and collection of deficiencies, the tax\ncommission may assess a deficiency after the expiration of the period\nspecified in subsection (a), notwithstanding that an application for\njudicial review in respect of such deficiency has been duly made by the\ntaxpayer, unless the taxpayer, at or before the time his application for\nreview is made, has paid the deficiency, has deposited with the tax\ncommission the amount of the deficiency, or has filed with the tax\ncommission a bond (which may be a jeopardy bond under subsection (h) of\nsection six hundred ninety-four) in the amount of the portion of the\ndeficiency (including interest and other amounts) in respect of which\nthe application 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 tax commission 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 tax commission 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 division of tax appeals determination or\ndecision.--A determination of an administrative law judge in the\ndivision of tax appeals shall become final in accordance with\nsubdivision four of section two thousand ten of this chapter. A decision\nof the tax appeals tribunal shall become final upon the expiration of\nthe period specified in subsection (a) 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 tax appeals\ntribunal 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 tax appeals tribunal shall\nbe deemed final on the date the notice of such decision is served as\nprovided in section two thousand sixteen of this chapter.\n