![]() The term "person" includes but is not limited to an individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee, and any other individual or entity acting in a fiduciary or representative capacity, and any combination of the foregoing. The term "party" means the "petitioner" or the "division of taxation" or any other person or political subdivision of the State of New York that must be made a party if complete resolution of the controversy is to be reached. The term "office of counsel" means that office within the department which represents the division of taxation in proceedings. The term "secretary" means the Secretary to the Tax Appeals Tribunal. ![]() The term "proceeding" means all practice pursuant to this part commencing with the filing of a petition in response to a statutory notice (defined in subdivision of this section) and concluding with a determination by an administrative law judge or presiding officer or, where exception is taken to an administrative law judge's determination, with a decision by the tribunal. The term "petitioner" means the person (see subdivision of this section) who files a petition (see Section 3000.3 of this Part). The term "petition" shall include an "application", "petition", "demand for hearing" or variation of such terms as used in the applicable statutory sections of the Tax Law. (2) The small claims unit is responsible for the scheduling and conducting of hearings on petitions submitted to it, provided the criteria for small claims contained in section 3000.13(b) of this Part are met, and for issuing final determinations after small claims hearings. (1) The administrative law judge unit is responsible for the scheduling and conducting of all hearings on petitions submitted to it, the reviewing of all motions made pursuant to this Part when designated to do so by the tribunal and the issuing of determinations after hearings and on motions. This division consists of the tribunal the administrative law judge unit and the small claims unit. This division is not involved in the administration or collection of taxes, or in any other activity of the department which would be conducted prior to the filing of a petition. (d) Division of tax appeals. The term "division of tax appeals" means the separate and independent division in the department which is responsible for processing and reviewing petitions, providing the hearing for which the petition was filed, rendering determinations and decisions and all other matters relating to the administration of the administrative hearing process. (c) Division of taxation. The term "division of taxation" means the Division of Taxation of the department. ![]() (b) Department The term "department" means the Department of Taxation and Finance. ![]() The tribunal, which consists of three commissioners, shall be responsible for operating and administering the division of tax appeals and issuing decisions after review of determinations by administrative law judges. (a) Tribunal. The term "tribunal" means the New York State Tax Appeals Tribunal. Unless the context of this Part requires otherwise, the definitions contained in this section apply. (c) Construction. This Part shall be liberally construed to secure the just, speedy and inexpensive determination of every controversy and shall not be construed to limit or repeal rights afforded or requirements imposed by statute or otherwise. (b) Scope. This Part shall govern all proceedings before the Division of Tax Appeals in which a hearing is permitted or required by the Tax Law. In this Part, the Tax Appeals Tribunal has set forth rules of practice and procedure to afford the public both due process of law and the legal tools necessary to facilitate the rapid resolution of controversies while at the same time avoiding undue formality and complexity. (a) Intent. The rules of practice and procedure contained in this Part are intended to provide the public with a clear, uniform, rapid, inexpensive and just system of resolving controversies with the Division of Taxation of the New York State Department of Taxation and Finance. ![]() Rules of Practice and Procedure: Detailed Section 3000.0 General. ![]()
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