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SECTION 2008
Commencement of proceedings
Tax (TAX) CHAPTER 60, ARTICLE 40
§ 2008. Commencement of proceedings. 1. All proceedings in the
division of tax appeals shall be commenced by the filing of a petition
with the division of tax appeals protesting any written notice of the
division of taxation which has advised the petitioner of a tax
deficiency, a determination of tax due, a denial of a refund or credit
application, a cancellation, revocation or suspension of a license,
permit or registration, a denial of an application for a license, permit
or registration or any other notice which gives a person the right to a
hearing in the division of tax appeals under this chapter or other law.

2. Expedited hearings. (a) Notwithstanding any provision of law to
the contrary, any person who receives a written notice that advises that
person of (i) the proposed cancellation, revocation, or suspension of a
license, permit, registration, or other credential issued under the
authority of this chapter excluding a certificate of registration of a
retail dealer under section four hundred eighty-a of this chapter, (ii)
the denial of an application for a license, permit, registration, or
other credential issued under the authority of this chapter excluding an
application for registration as a retail dealer under section four
hundred eighty-a of this chapter and an application to renew a
certificate of authority filed pursuant to paragraph five of subdivision
(a) of section one thousand one hundred thirty-four of this chapter and
any other law, or, (iii) the imposition of a fraud penalty under this
chapter, must file a petition with the division of tax appeals within
thirty days of the mailing of that notice (unless that person has
requested a conciliation conference as provided in subdivision three-a
of section one hundred seventy of this chapter), or the cancellation,
revocation, suspension, denial, or penalty will be permanently and
irrevocably fixed. An expedited hearing must be scheduled within ten
business days of receipt of the petition.

(b) In the case of any expedited hearing provided for under this
subdivision, the administrative law judge must render a decision within
thirty days from receipt of the petition. When exception is taken to an
administrative law judge's determination, the tax appeals tribunal must
issue its decision within three months from receipt of the petition. Any
request by a party that delays the expedited hearing process will extend
the time limitations imposed on the tribunal or the administrative law
judge to issue a decision or determination. The tribunal or
administrative law judge may not approve any postponement or other delay
without a showing of good cause by the moving party and must render a
default determination or decision against the dilatory party for any
unwarranted delay.

(c) In any case where an expedited hearing is required under this
subdivision, if the commissioner believes that the collection of any tax
or the public safety will be jeopardized by delay, he or she may
immediately cancel, revoke, or suspend a license, permit, registration,
or other credential issued under the authority of this chapter before
the commencement of those proceedings. Written notice of the
cancellation, revocation, or suspension must be given to the licensee,
permittee, registrant, or otherwise credentialed person by registered or
certified mail or personal service as provided by the civil practice law
and rules. The license, permit, registration, or other credential will
be permanently and irrevocably cancelled, revoked, or suspended, unless
the licensee, permittee, registrant, or otherwise credentialed person,
within thirty days of receipt of the written notice, files a petition
with the division of tax appeals to review the cancellation, revocation,
or suspension. An expedited hearing must be scheduled within ten
business days of receipt of the petition.