New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter XI - Tax Appeals Tribunal
Part 3000 - Tax Appeals Tribunal Rules Of Practice And Procedure
Section 3000.0 - General

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 3000.0

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

(a) Intent. The rules of practice and procedure contained in this Part are intended to provide the public with a clear, uniform, rapid, inexpensive and just system of resolving controversies with the Division of Taxation of the New York State Department of Taxation and Finance. In this Part, the Tax Appeals Tribunal has set forth rules of practice and procedure to afford the public both due process of law and the legal tools necessary to facilitate the rapid resolution of controversies, while at the same time avoiding undue formality and complexity.

(b) Scope. This Part shall govern all proceedings before the Division of Tax Appeals in which a hearing is permitted or required by the Tax Law.

(c) Construction. This Part shall be liberally construed to secure the just, speedy and inexpensive determination of every controversy, and shall not be construed to limit or repeal rights afforded or requirements imposed by statute or otherwise.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.