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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter IX. Procedural Regulations |
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Part 2394. Prompt Hearing ProcedureRegarding Predecision Warrants and Warrants Issued Pursuant to JeopardyAssessments |
Sec. 2394.13. Priorityof scheduling
Latest version.
- (a) Unless the StateTax Commission has rendered a decision as provided in subdivision(a) of section 2394.10 of this Part and the warrant has been vacatedpursuant thereto, any person, to whom the provisions of this Partare applicable and who has otherwise timely petitioned for a hearingas provided for in the applicable sections of the Tax Law to whichPart 3000 of this Title is applicable, is entitled to and shall begranted a priority of scheduling as to the hearing of said petitionby the Tax Appeals Bureau.(b) Written requestfor a priority of scheduling of hearing of such petitions shall bemade to:New York State Tax CommissionDirector of Tax AppealsBureauBuilding 9, State OfficeCampusAlbany, NY 12227(c) The provisions ofthis section shall not apply where the hearing provided for in thisPart and the hearing provided for in Part 3000 of this Title havebeen consolidated pursuant to section 2394.11 of this Part.