§ 998. Petition to the surrogate's court and appeal. (a) General. A\ntaxpayer shall have the right to protest a notice of deficiency or a\nnotice of disallowance of a claim for refund issued by the commissioner\nof taxation and finance with respect to tax under this article as\nprovided in this section. A proceeding under this section shall be a\nspecial proceeding under article four of the civil practice law and\nrules and shall be commenced by filing a notice of petition and verified\npetition with the surrogate's court and service of such notice of\npetition and verified petition on the commissioner of taxation and\nfinance or the commissioner's attorney. In any county which has\ndesignated a transfer and estate clerk of the court, the filing of the\nnotice of petition and verified petition with the surrogate's court\nshall be effected by filing such notice of petition and verified\npetition with such clerk. The notice of petition, together with the\npetition and any affidavits specified in the notice, shall be so filed\nand served at least forty-five days before the time at which the\npetition is noticed to be heard. An answer and supporting affidavits, if\nany, shall be served at least ten days before such time. A reply,\ntogether with supporting affidavits, if any, shall be served at least\nfive days before such time. No petition shall be denied without\nopportunity for a hearing of any issues of fact raised therein.\n (b) Conciliation conferences. The provisions of subdivision three-a of\nsection one hundred seventy of this chapter regarding conciliation\nconferences in the bureau of conciliation and mediation services shall\nbe applicable with respect to a notice of deficiency or disallowance of\na refund of tax under this article provided, however, the references to\n"the division of tax appeals" shall be deemed to be references to "the\nsurrogate's court" for purposes of the tax under this article and\nreferences to filing a petition shall be deemed to be references to the\ncommencement of a special proceeding under this section.\n (c) Jurisdiction and venue. The surrogate's court of every county\nhaving jurisdiction of the estate of a decedent under the provisions of\nsections two hundred five and two hundred six of the surrogate's court\nprocedure act shall have jurisdiction of proceedings under this section.\nVenue of such proceedings shall be as provided in such sections.\n (d) Petition for review of a deficiency. Within ninety days, or one\nhundred fifty days if the notice is addressed to a person outside of the\nUnited States, after the mailing of the notice of deficiency of estate\ntax, the taxpayer may commence a special proceeding pursuant to this\nsection in the surrogate's court for review of the deficiency. Such\npetition may also assert a claim for refund of tax under this article,\nsubject to the limitations of subsection (g) of section six hundred\neighty-seven of this chapter, as made applicable to the tax imposed\nunder this article by section nine hundred ninety.\n (e) Petition for refund. (1) A taxpayer may commence a special\nproceeding with the surrogate's court under this section for the amounts\nasserted in a claim for refund if--\n (A) the taxpayer has filed a timely claim for refund with the\ncommissioner of taxation and finance,\n (B) the taxpayer has not previously commenced a special proceeding\nunder subsection (d) regarding the tax imposed by this article with\nrespect to the death of the same decedent unless the petition under this\nsubsection relates to a separate claim for refund properly filed under\nsubsection (f) of section six hundred eighty-seven, as made applicable\nto the tax imposed by this article by section nine hundred ninety, and\n (C) either (i) six months have expired since the claim was filed, or\n(ii) the commissioner has mailed to the taxpayer, by registered or\ncertified mail, a notice of disallowance of such claim in whole or in\npart.\n (2) No special proce
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