New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax
Article 1 - Cigarette Tax
Part 71 - Agent's License
Section 71.7 - Notification of cancellation, suspension or refusal to license
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, §§ 472(1), 480(5), 1081 and 1091(b)
(a) A notice of proposed refusal to license or a notice of proposed cancellation or suspension of a license will be sent by registered or certified mail to the applicant or agent, as the case may be, at its last known address. Unless the applicant or agent, in writing, subsequently notifies the Department of Taxation and Finance to the contrary, the last known address shall be, in the case of an applicant, the address on its application for a license as a cigarette agent and, in the case of an agent, the address on its last return filed with the department. Such notifications will set forth the basis for cancellation or suspension of a license or the basis for refusal to license and contain a statement to the effect that the impending cancellation, suspension or refusal may be protested through a hearing process provided a petition for such protest is filed within 90 days after the date of such notice.
(b) In the case of a person applying for a license as a cigarette agent, a notice of proposed refusal to license will be issued promptly after the application for the license is received by the Department of Taxation and Finance.
(c) Unless acts involving falsity or fraud are at issue, a notice of proposed cancellation or suspension of a license or of proposed refusal to license must be issued within five years from the date of the act or omission which formed the basis for such cancellation, suspension or refusal to license (see sections 71.5 and 71.6 of this Part). Where acts involving falsity or fraud are at issue, such notices may be issued at any time.
(d) All of the provisions applicable to a notice of deficiency under article 27 of the Tax Law, including but not limited to the abatement authority contained in subsection (c) of section 1096 of such article, shall apply to a notice of proposed cancellation or suspension or a notice of proposed refusal to license issued pursuant to this section, insofar as such provisions can be made applicable, with such modifications as may be necessary in order to adopt the language of such provisions to the notices of proposal. Provided however, the provisions of this section are controlling wherever they are in conflict with the provisions of article 27.
(e) Where a license is cancelled or suspended prior to a hearing, the cancellation or suspension may be protested through the hearing process, provided a petition for such protest is filed within 90 days after the date of the notice of cancellation or suspension.
(f) See Part 3000 of this Title for hearing procedures in the Division of Tax Appeals and Part 4000 of this Title for conciliation proceedings in the Bureau of Conciliation and Mediation Services of the Divisions of Taxation.
