20 CRR-NY 2394.2NY-CRR
20 CRR-NY 2394.2
20 CRR-NY 2394.2
2394.2 Limitations.
(a) The provisions ofthis Part shall not apply whenever a predecision warrant has beenissued by the State Tax Commission commanding a levy upon the realand personal property of any person and subsequent to the issuanceof the predecision warrant:
(1) a decision or determinationof the State Tax Commission has been rendered to such person aftera hearing held pursuant to any provision of the Tax Law; or
(2) such person has hadan opportunity for a hearing pursuant to any provision of the TaxLaw and has failed to avail himself of such remedy or has otherwisewaived his right to such a hearing.
(b) The rights affordedto any person to whom the provisions of this Part are applicable arein addition to any other rights to which such person may be entitledregarding any issues other than the probable validity of the department'sclaim.
(c) Except as may otherwisebe expressly provided by law, neither the request for a hearing pursuantto the provisions of this Part nor the decision of the State Tax Commissionafter such hearing in any manner extends, limits, stays or otherwisemodifies any rights, remedies, or limitations of time applicable toany rights or requirements to which any person may be entitled orsubject to concerning any issue other than the probable validity ofthe department's claim.
20 CRR-NY 2394.2
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.