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 3000.16 - Motions to reopen record or for reargument

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 3000.16

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

(a) Determinations. An administrative law judge may, upon motion of a party, issue an order vacating a determination rendered by such administrative law judge upon the grounds of:

(1) newly discovered evidence which, if introduced into the record, would probably have produced a different result and which could not have been discovered with the exercise of reasonable diligence in time to be offered into the record of the proceeding, or

(2) fraud, misrepresentation, or other misconduct of an opposing party.

(b) Procedure. A motion to reopen the record or for reargument, with or without a new hearing, shall be made to the administrative law judge who rendered the determination within 30 days after the determination has been served. A timely motion to reopen or reargue shall not extend the time limit for taking an exception to such determination; however, upon application for an extension of time to file an exception pursuant to section 3000.20 of this Part, "good cause" shall be deemed to include the timely filing of a motion to reopen the record or reargue. An administrative law judge shall have no power to grant a motion made pursuant to this section after the filing of an exception with the tax appeals tribunal.

(c) Decisions. A motion for reargument shall be made to the tribunal and served upon the office of the secretary to the tribunal within four months after the decision has been served. The tribunal shall have no power to grant a motion made pursuant to this section after a petition for judicial review has been commenced as provided by section 2016 of the Tax Law.

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