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This entry was published on 2014-09-22
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SECTION 2016
Judicial review
Tax (TAX) CHAPTER 60, ARTICLE 40
§ 2016. Judicial review. A decision of the tax appeals tribunal, which
is not subject to any further administrative review, shall finally and
irrevocably decide all the issues which were raised in proceedings
before the division of tax appeals upon which such decision is based
unless, within four months after notice of such decision is served by
the tax appeals tribunal upon every party to the proceeding before such
tribunal by certified mail or personal service, the petitioner who
commenced the proceeding petitions for judicial review in the manner
provided by article seventy-eight of the civil practice law and rules,
except as otherwise provided in this section. Such service by certified
mail shall be complete upon deposit of such notice, enclosed in a
post-paid properly addressed wrapper, in a post office or official
depository under the exclusive care and custody of the United States
postal service. The petitioner shall designate the tax appeals tribunal
and the commissioner of taxation and finance as respondents in the
proceeding for judicial review. The tax appeals tribunal shall not
participate in proceedings for judicial review of its decisions and such
proceedings for judicial review shall be commenced in the appellate
division of the supreme court, third department. In all other respects
the provisions and standards of article seventy-eight of the civil
practice law and rules shall apply. The record to be reviewed in such
proceedings for judicial review shall include the determination of the
administrative law judge, the decision of the tax appeals tribunal, the
stenographic transcript of the hearing before the administrative law
judge, the transcript of any oral proceedings before the tax appeals
tribunal and any exhibit or document submitted into evidence at any
proceeding in the division of tax appeals upon which such decision is
based.