New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IX - Procedural Regulations
Part 2400 - Action For Failure To Release A Lien
Section 2400.2 - Notice of failure to release a lien
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, § 3032(c) and (d)
(a) Administrative review may be obtained by filing a notice of failure to release a lien, as prescribed in subdivision (b) of this section, after the expiration of the 40-day period described in section 2400.1(a)(1)-(2) of this Part. Filing such a notice of failure to release a lien is not a prerequisite to bringing a civil action for damages for failure to release a lien in the Court of Claims. Nor does filing such a notice extend the statute of limitations for bringing a civil action for damages in the Court of Claims. However, the amount of damages awarded in a civil action under section 3032 of the Tax Law may be reduced if the court determines that the plaintiff has not exhausted the available administrative remedies within the department.
(b)