New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IX - Procedural Regulations
Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments
- Section 2394.1 - Meaning of terms
- Section 2394.2 - Limitations
- Section 2394.3 - Right to a prompt hearing
- Section 2394.4 - Notice of right to a prompt hearing
- Section 2394.5 - Application for a prompt hearing
- Section 2394.6 - Scheduling of the hearing
- Section 2394.7 - Conduct of a prompt hearing
- Section 2394.8 - Burden of proof
- Section 2394.9 - Decision of the State Tax Commission
- Section 2394.10 - Effect of decision
- Section 2394.11 - Consolidation of hearings
- Section 2394.12 - Stay of sale
- Section 2394.13 - Priority of scheduling
Current through Register Vol. 46, No. 12, March 20, 2024
Statutory authority: Tax Law, §§ 171[1st], [21st]; 280-a[11]; 295; 436; 509 [7]; 697[a]; 722; 962[d] 1007[b]; 1096[b];1142[1]; 1218; 1250; 1312[a]; 1468; 1519
Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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