N.Y. Tax Law § 2008 — Commencement of proceedings

§ 2008. Commencement of proceedings. 1. All proceedings in the\ndivision of tax appeals shall be commenced by the filing of a petition\nwith the division of tax appeals protesting any written notice of the\ndivision of taxation, including any electronic notice provided in\naccordance with section thirty-five of this chapter, which has advised\nthe petitioner of a tax deficiency, a determination of tax due, a denial\nof a refund or credit application, a cancellation, revocation or\nsuspension of a license, permit or registration, a denial of an\napplication for a license, permit or registration or any other notice\nwhich expressly gives a person the right to a hearing in the division of\ntax appeals under this chapter or other law. Provided, however, that any\nwritten communications of the division of taxation that advise a\ntaxpayer of a past-due tax liability, as defined in section one hundred\nseventy-one-v of this chapter, shall not give a person the right to a\nhearing in the division of tax appeals.\n 2. Expedited hearings. (a) Notwithstanding any provision of law to the\ncontrary, any person who receives a written notice that advises that\nperson of (i) the proposed cancellation, revocation, or suspension of a\nlicense, permit, registration, or other credential issued under the\nauthority of this chapter excluding a certificate of registration of a\nretail dealer under section four hundred eighty-a of this chapter, (ii)\nthe denial of an application for a license, permit, registration, or\nother credential issued under the authority of this chapter excluding an\napplication for registration as a retail dealer under section four\nhundred eighty-a of this chapter and an application to renew a\ncertificate of authority filed pursuant to paragraph five of subdivision\n(a) of section one thousand one hundred thirty-four of this chapter and\nany other law, or, (iii) the imposition of a fraud penalty under this\nchapter, must file a petition with the division of tax appeals within\nthirty days of the mailing of that notice (unless that person has\nrequested a conciliation conference as provided in subdivision three-a\nof section one hundred seventy of this chapter), or the cancellation,\nrevocation, suspension, denial, or penalty will be permanently and\nirrevocably fixed. An expedited hearing must be scheduled within ten\nbusiness days of receipt of the petition.\n (b) In the case of any expedited hearing provided for under this\nsubdivision, the administrative law judge must render a decision within\nthirty days from receipt of the petition. When exception is taken to an\nadministrative law judge's determination, the tax appeals tribunal must\nissue its decision within three months from receipt of the petition. Any\nrequest by a party that delays the expedited hearing process will extend\nthe time limitations imposed on the tribunal or the administrative law\njudge to issue a decision or determination. The tribunal or\nadministrative law judge may not approve any postponement or other delay\nwithout a showing of good cause by the moving party and must render a\ndefault determination or decision against the dilatory party for any\nunwarranted delay.\n (c) In any case where an expedited hearing is required under this\nsubdivision, if the commissioner believes that the collection of any tax\nor the public safety will be jeopardized by delay, he or she may\nimmediately cancel, revoke, or suspend a license, permit, registration,\nor other credential issued under the authority of this chapter before\nthe commencement of those proceedings. Written notice of the\ncancellation, revocation, or suspension must be given to the licensee,\npermittee, registrant, or otherwise credentialed person by registered or\ncertified mail or personal service as provided by the civil practice law\nand rules. The license, permit, registration, or other credential will\nbe permanently and irrevocably cancelled, revoked, or suspended, unless\nthe licensee, permittee, registrant, or otherwise credentialed person,\nwithin thirty days of receipt of the written notice, files a petition\nwith the division of tax appeals to review the cancellation, revocation,\nor suspension. An expedited hearing must be scheduled within ten\nbusiness days of receipt of the petition.\n