20 CRR-NY 2394.1NY-CRR
20 CRR-NY 2394.1
20 CRR-NY 2394.1
2394.1 Meaning ofterms.
(a) Person.
The term person, as used in this Part, includesbut 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 fiduciaryor representative capacity, and any combination of the foregoing.
(b) Predecision warrant.
(1) The term predecisionwarrant as used in this Part means any warrant issued by the StateTax Commission commanding a levy upon the real and personal propertyof any person prior to the rendering to that person of a decisionor determination of the State Tax Commission after a hearing heldpursuant to the authority of sections 171, 279-a, 280, 280-a, 288,295, 430, 478, 503-a, 510, 689, 722, 962, 1007, 1089, 1138, 1139,1250, 1312, 1468 and 1519 of the Tax Law.
(2) The term predecisionwarrant also includes any warrant issued by the State Tax Commissioncommanding a levy upon the real and personal property of any personpursuant to a jeopardy assessment as authorized by sections 280-a,694, 962, 1007, 1094 and 1138 of the Tax Law.
(3) The term predecisionwarrant does not include any warrant commanding a levy upon thereal and personal property of any person where such person has:
(i) been specificallydenied a right to a hearing by any provision of the Tax Law;
(ii) had a hearingor an opportunity for a hearing pursuant to any provision of the TaxLaw, and a decision (including a default decision) or a determinationhas been rendered by the State Tax Commission; or
(iii) waived his rightsto, or otherwise failed to avail himself of, a hearing as providedfor in sections 171, 279-a, 280, 280-a, 288, 295, 430, 478, 503-a,510, 689, 722, 962, 1007, 1089, 1138, 1139, 1250, 1312, 1468 and 1519of the Tax Law.
(c) Probable validityof the department's claim.
The term probable validity of the department's claim means that theissuance of a warrant is reasonable under the circumstances and theamount so warranted is appropriate under the circumstances.
(d) Proper powerof attorney.
The term a proper powerof attorney means a power of attorney which meets the requirementsof Part 2390 of this Title.
(e) Business day.
The term business day means any day ofthe week other than a Saturday, Sunday or a legal holiday in the Stateof New York.
20 CRR-NY 2394.1
Current through September 30, 2022
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.