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SECTION 2010
Administrative law judges
Tax (TAX) CHAPTER 60, ARTICLE 40
§ 2010. Administrative law judges. 1. The tax appeals tribunal shall
appoint administrative law judges who shall be authorized to conduct any
hearing or motion procedure authorized to be held within the division of
tax appeals. Administrative law judges shall be in the classified civil
service.

2. The tax appeals tribunal acting in cooperation with the state civil
service commission shall establish standards to govern the selection and
appointment of administrative law judges. These standards shall be
designed to assure that persons appointed as administrative law judges
have the ability to conduct administrative adjudicatory proceedings
fairly and impartially. These standards shall not require prior
experience in the department of taxation and finance.

3. An administrative law judge shall render a determination after a
hearing, within six months after submission of briefs subsequent to
completion of such a hearing or, if such briefs are not submitted, then
within six months after completion of such a hearing. Such six month
period may be extended by the administrative law judge, for good cause
shown, to no more than three additional months. If the administrative
law judge fails to render a determination within such six month period
(or such period as extended pursuant to this subdivision), the
petitioner for such hearing may institute a proceeding under article
seventy-eight of the civil practice law and rules to compel the issuance
of such determination.

4. A determination issued by an administrative law judge shall finally
decide the matters in controversy unless any party to the hearing takes
exception by timely requesting a review by the tax appeals tribunal as
provided for in section two thousand six of this article.

5. Determinations issued by administrative law judges shall not be
cited, shall not be considered as precedent nor be given any force or
effect in any other proceedings conducted pursuant to the authority of
the division or in any judicial proceedings conducted in this state.