§ 1089. Petition to tax commission.--(a) General.--The form of a\npetition to the tax commission, and further proceedings before the tax\ncommission in any case initiated by the filing of a petition, shall be\ngoverned by such rules as the tax commission shall prescribe. No\npetition shall be denied in whole or in part without opportunity for a\nhearing on reasonable prior notice. Such hearing shall be conducted by\none or more members of the tax commission, or by a hearing officer\ndesignated by the tax commission to take evidence and report to the tax\ncommission. The tax commissioners shall, acting as a body, jointly\ndecide the case as quickly as practicable. Notice of decision shall be\nmailed promptly to the taxpayer by certified or registered mail at its\nlast known address, and such notice shall set forth the tax commission's\nfindings of fact and a brief statement of the grounds of decision in\neach case decided in whole or in part adversely to the taxpayer.\n (b) Petition for redetermination of a deficiency.---Within ninety\ndays, or one hundred fifty days if the notice is addressed to a taxpayer\nwhose last known address is outside of the United States, after the\nmailing of the notice of deficiency authorized by section one thousand\neighty-one, the taxpayer may file a petition with the tax commission for\na redetermination of the deficiency. Such petition may also assert a\nclaim for refund for the same taxable year or years, subject to the\nlimitations of subsection (g) of section one thousand eighty-seven. For\nspecial restriction where the notice of deficiency relates to a proposed\nassessment made as a result of (i) a net operating loss carryback or\ncapital loss carryback, (ii) an increase or decrease in federal taxable\nincome or federal tax, or (iii) a federal change or correction or\nrenegotiation, or computation or recomputation of tax, which is treated\nin the same manner as if it were a deficiency for federal income tax\npurposes, see paragraph (7) of subsection (c) of section one thousand\neighty-three.\n (c) Petition for refund.---A taxpayer may file a petition with the tax\ncommission for the amounts asserted in a claim for refund if---\n (1) the taxpayer has filed a timely claim for refund with the tax\ncommission,\n (2) the taxpayer has not previously filed with the tax commission a\ntimely petition under subsection (b) of this section for the same\ntaxable year unless the petition under this subsection relates to a\nseparate claim for credit or refund properly filed under subsection (f)\nof section one thousand eighty-seven of this article or relates to a\nrefund or credit first claimed on an amended return for the taxable\nyear, and\n (3) either (A) six months have expired since the claim was filed, or\n(B) the tax commission has mailed to the taxpayer, by registered or\ncertified mail, a notice of disallowance of such claim in whole or in\npart.\n (4) Notwithstanding paragraph three of this subsection, no petition\nmay be filed by a taxpayer claiming a refund of one or more empire zone\ntax credits for a taxable year beginning on or after January first, two\nthousand eight and before January first, two thousand nine, until six\nmonths have expired after the date on which an empire zone retention\ncertificate was issued pursuant to subdivision (w) of section nine\nhundred fifty-nine of the general municipal law to the empire zone\nenterprise which is the basis for the tax credit or credits claimed on\nthe return or report.\nNo petition under this subsection shall be filed more than two years\nafter the date of mailing of a notice of disallowance, unless prior to\nthe expiration of such two year period it has been extended by written\nagreement between the taxpayer and the tax commission. If a taxpayer\nfiles a written waiver of the requirement that he be mailed a notice of\ndisallowance, the two year period prescribed by this subsection for\nfiling a petition for refund shall begin on the d
‹ Prev All New York sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.