§ 3030. Awarding of costs and certain fees. (a) In general. In any\nadministrative or court proceeding which is brought by or against the\ncommissioner in connection with the determination, collection, or refund\nof any tax, the prevailing party may be awarded a judgment or a\nsettlement for:\n (1) reasonable administrative costs incurred in connection with such\nadministrative proceeding within the department, and\n (2) reasonable litigation costs incurred in connection with such\ncourt proceeding.\n (b) Limitations. (1) Exhaustion of administrative remedies. A\njudgment for reasonable litigation costs shall not be awarded under\nsubdivision (a) of this section in any court proceeding unless the court\ndetermines that the prevailing party has exhausted the administrative\nremedies available to such party within the department. Any failure to\nagree to an extension of the time for the assessment of any tax shall\nnot be taken into account for purposes of determining whether the\nprevailing party meets the requirements of the preceding sentence.\n (2) Only costs allocable to the state. An award under subdivision\n(a) of this section shall be made only for reasonable litigation and\nadministrative costs which are allocable to the state of New York and\nnot to any other party.\n (3) Costs denied where prevailing party protracts proceedings. No\naward for reasonable litigation and administrative costs may be made\nunder subdivision (a) of this section with respect to any portion of\nthe administrative or court proceeding during which the prevailing party\nhas unreasonably protracted such proceeding.\n (4) This section shall provide the exclusive means for a prevailing\nparty to be awarded administrative and litigation costs incurred in\nconnection with any administrative or court proceeding which is brought\nby or against the commissioner in connection with the determination,\ncollection, or refund of any tax.\n (c) Definitions. For purposes of this section:\n (1) Reasonable litigation costs. The term "reasonable litigation\ncosts" includes:\n (A) reasonable court costs, and\n (B) based upon prevailing market rates for the kind or quality of\nservices furnished:\n (i) the reasonable expenses of expert witnesses in connection with a\ncourt proceeding,\n (ii) the reasonable cost of any study, analysis, engineering report,\ntest, or project which is found by the court to be necessary for the\npreparation of the party's case, and\n (iii) reasonable fees paid or incurred for the services of attorneys\nin connection with the court proceeding, except that such fees shall not\nbe in excess of seventy-five dollars per hour unless the court\ndetermines that an increase in the cost of living or a special factor,\nsuch as the limited availability of qualified attorneys for such\nproceeding, justifies a higher rate.\n (2) Reasonable administrative costs. The term "reasonable\nadministrative costs" means:\n (A) any administrative fees or similar charges imposed by the\ndepartment, and\n (B) expenses, costs, and fees described in subparagraph (B) of\nparagraph one of this subdivision, except that any determination made by\nthe court under clause (ii) or (iii) of such subparagraph shall be made\nby the division of tax appeals in cases where the determination under\nsubparagraph (C) of paragraph five of this subdivision of the awarding\nof reasonable administrative costs is made by the division of tax\nappeals. Such term shall only include costs incurred on or after the\ndate of the notice of deficiency, notice of determination or other\ndocument giving rise to the taxpayer's right to a hearing.\n (3) Attorney's fees. For purposes of paragraphs one and two of this\nsubdivision, fees for the services of an individual (whether or not an\nattorney) who is authorized to practice before the division of tax\nappeals shall be treated as fees for the services of an attorney.\n (4) Burden of proof. F
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