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 2394.2 - Limitations

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2394.2

Current through Register Vol. 46, No. 12, March 20, 2024

(a) The provisions of this Part shall not apply whenever a predecision warrant has been issued by the State Tax Commission commanding a levy upon the real and personal property of any person and subsequent to the issuance of the predecision warrant:

(1) a decision or determination of the State Tax Commission has been rendered to such person after a hearing held pursuant to any provision of the Tax Law; or

(2) such person has had an opportunity for a hearing pursuant to any provision of the Tax Law and has failed to avail himself of such remedy or has otherwise waived his right to such a hearing.

(b) The rights afforded to any person to whom the provisions of this Part are applicable are in addition to any other rights to which such person may be entitled regarding any issues other than the probable validity of the department's claim.

(c) Except as may otherwise be expressly provided by law, neither the request for a hearing pursuant to the provisions of this Part nor the decision of the State Tax Commission after such hearing in any manner extends, limits, stays or otherwise modifies any rights, remedies, or limitations of time applicable to any rights or requirements to which any person may be entitled or subject to concerning any issue other than the probable validity of the department's claim.

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