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SECTION 1090
Review of tax commission decision
Tax (TAX) CHAPTER 60, ARTICLE 27
§ 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.