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 3000.18 - Expedited hearings
Current through Register Vol. 46, No. 12, March 20, 2024
(a) Hearing preference. Whenever a petition is filed protesting a statutory notice which advises a person of the denial of such person's application for a license, permit, registration or certificate of authority, or which advises a person of an increase in the amount of a bond or other security required to be filed, an expedited hearing shall be granted. A form of petition, together with the Rules of Practice and Procedure, will be enclosed with such notice. Section 3000.4 of this Part, which provides for pleadings and amended pleadings, shall not apply when a preference for an expedited hearing is exercised; however, a petition for an expedited hearing shall be acknowledged and reviewed for timeliness and acceptability as to content. With the exception of the time limitations described in subdivision (b) of this section for the rendering of expedited determinations and decisions, all other provisions of this Part shall apply. Within 10 business days of the receipt of the petition for an expedited hearing (determined with regard to any postponement of any scheduled hearing or other delay made at the request of the petitioner), a hearing will be scheduled at an office of the Division of Tax Appeals in Albany or New York City, or at a convenient office of the Division of Taxation as determined by the supervising administrative law judge.
(b) Determinations and decisions. The administrative law judge or presiding officer shall render a determination within 30 days from the date of the petition for the expedited hearing. Where exception is taken to an administrative law judge's determination, the tribunal shall issue its decision within three months from the date of the petition for the expedited hearing. Any request by the petitioner which delays the expedited hearing process shall extend the time limitations imposed on the tribunal or the administrative law judge or presiding officer to issue a decision or determination.
