Sec. 8-3.1. General

Latest version.

Tax Law, § 1090(a)
A decision of the Tax Commission is subject to judicial review at the instance of any taxpayer affected by the decision. Any taxpayer seeking judicial review must do so pursuant to article 78 of the Civil Practice Law and Rules. An application by a taxpayer for judicial review must be made within four months after notice of decision is sent by certified or registered mail to the taxpayer.

                    
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