2012 New York Consolidated Laws
TAX - Tax
Article 27 - (1080 - 1097) CORPORATE TAX PROCEDURE AND ADMINISTRATION
1090 - Review of tax commission decision.

 
    §  1090.  Review  of  tax  commission  decision.---(a)  General.---  A
  decision of the tax appeals tribunal shall be subject to judicial review
  in the manner provided for by  section  two  thousand  sixteen  of  this
  chapter.    Provided, however, an application by a taxpayer for judicial
  review of a decision of  the  tax  appeals  tribunal  that  there  is  a
  deficiency  of tax under section one hundred eighty-two of this chapter,
  or liability for any interest, addition to tax or penalty  with  respect
  to  such  deficiency,  shall not be instituted unless the amount of such
  deficiency of tax and such interest, addition to tax or penalty are paid
  at or before the time such  application  for  review  is  made  or  such
  amounts  are  deposited with the commissioner of taxation and finance at
  or before such time.
    (b) Judicial review exclusive remedy of taxpayer.---The  review  of  a
  decision  of  the  tax  commission provided by this section shall be the
  exclusive  remedy  available  to   any   taxpayer   for   the   judicial
  determination  of the liability of the taxpayer for the taxes imposed by
  article nine, nine-a, nine-b or nine-c.
    (c) Assessment pending  review;  review  bond.---Irrespective  of  any
  restrictions  on  the assessment and collection of deficiencies, the tax
  commission may assess a deficiency after the expiration  of  the  period
  specified  in  subsection  (a),  notwithstanding that an application for
  judicial review in respect of such deficiency has been duly made by  the
  taxpayer  unless  the  taxpayer,  at  or  before the time the taxpayer's
  application for review is made, has paid the deficiency,  has  deposited
  with  the tax commission the amount of the deficiency, or has filed with
  the tax commission a bond (which may be a jeopardy bond under subsection
  (h) of section one thousand ninety-four) in the amount of the portion of
  the deficiency (including interest and  other  amounts)  in  respect  of
  which the application for review is made and all costs and charges which
  may  accrue  against  the taxpayer in the prosecution of the proceeding,
  including costs of all appeals, and with surety approved by a justice of
  the supreme court of the state of New York, conditioned upon the payment
  of the deficiency (including interest  and  other  amounts)  as  finally
  determined  and  such  costs and charges.  If as a result of a waiver of
  the restrictions on the assessment and collection of  a  deficiency  any
  part  of  the  amount determined by the tax commission is paid after the
  filing of the review bond, such  bond  shall,  at  the  request  of  the
  taxpayer,  be  proportionately reduced. Provided, however, where the tax
  commission has rendered a decision that there is  a  deficiency  of  tax
  under  section  one hundred eighty-two of this chapter, or liability for
  any  interest,  addition  to  tax  or  penalty  with  respect  to   such
  deficiency,  irrespective  of  any  restrictions  on  the assessment and
  collection  of  deficiencies,  the  tax  commission  may   assess   such
  deficiency  after  the  expiration of the period specified in subsection
  (a), notwithstanding that an application for judicial review in  respect
  of such deficiency has been duly made by the taxpayer.
    (d)  Credit,  refund  or  abatement after review.---If the amount of a
  deficiency determined by the tax commission is disallowed in whole or in
  part by the court of review, the amount so disallowed shall be  credited
  or  refunded  to the taxpayer, without the making of claim therefor, or,
  if payment has not been made, shall be abated.
    (e) Date of finality of  division  of  tax  appeals  determination  or
  decision.---  A  determination  of  an  administrative  law judge in the
  division  of  tax  appeals  shall  become  final  in   accordance   with
  subdivision four of section two thousand ten of this chapter. A decision
  of  the  tax  appeals tribunal shall become final upon the expiration of
  the period specified in subsection (a) for  making  an  application  for
  review,  if  no such application has been duly made within such time, or

  if such application has been duly made, upon expiration of the time  for
  all  further  judicial  review, or upon the rendering by the tax appeals
  tribunal of a decision in accordance with the mandate of  the  court  on
  review.    Notwithstanding  the  foregoing, for the purpose of making an
  application for review, the decision of the tax appeals  tribunal  shall
  be  deemed  final  on  the date the notice of such decision is served as
  provided in section two thousand sixteen of this chapter.