N.Y. Tax Law § 1090 — Review of tax commission decision

§ 1090. Review of tax commission decision.---(a) General.--- A\ndecision of the tax appeals tribunal shall be subject to judicial review\nin the manner provided for by section two thousand sixteen of this\nchapter. Provided, however, an application by a taxpayer for judicial\nreview of a decision of the tax appeals tribunal that there is a\ndeficiency of tax under section one hundred eighty-two of this chapter,\nor liability for any interest, addition to tax or penalty with respect\nto such deficiency, shall not be instituted unless the amount of such\ndeficiency of tax and such interest, addition to tax or penalty are paid\nat or before the time such application for review is made or such\namounts are deposited with the commissioner of taxation and finance at\nor before such time.\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\narticle nine, nine-a, nine-b or nine-c.\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 the taxpayer's\napplication for review is made, has paid the deficiency, has deposited\nwith the tax commission the amount of the deficiency, or has filed with\nthe tax commission a bond (which may be a jeopardy bond under subsection\n(h) of section one thousand ninety-four) in the amount of the portion of\nthe 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 of New York, conditioned upon the payment\nof the deficiency (including interest and other amounts) as finally\ndetermined and such costs and charges. If as a result of a waiver of\nthe restrictions on the assessment and collection of a deficiency any\npart of the amount determined by the tax commission is paid after the\nfiling of the review bond, such bond shall, at the request of the\ntaxpayer, be proportionately reduced. Provided, however, where the tax\ncommission has rendered a decision that there is a deficiency of tax\nunder section one hundred eighty-two of this chapter, or liability for\nany interest, addition to tax or penalty with respect to such\ndeficiency, irrespective of any restrictions on the assessment and\ncollection of deficiencies, the tax commission may assess such\ndeficiency after the expiration of the period specified in subsection\n(a), notwithstanding that an application for judicial review in respect\nof such deficiency has been duly made by the taxpayer.\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