20 CRR-NY 2394.8NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER IX. PROCEDURAL REGULATIONS
PART 2394. PROMPT HEARING PROCEDUREREGARDING PREDECISION WARRANTS AND WARRANTS ISSUED PURSUANT TO JEOPARDYASSESSMENTS
20 CRR-NY 2394.8
20 CRR-NY 2394.8
2394.8 Burden ofproof.
(a) In a hearing pursuantto this Part involving the issue of whether the issuance of a warrantis reasonable under the circumstances, the burden of proof in respectto such issue shall be upon the department.
(b) In a hearing pursuantto this Part involving the issue of whether the amount so warrantedis appropriate under the circumstances, the department shall providea written statement which contains any information with respect towhich the determination of the amount of the warrant was based, butthe burden of proof in respect to the issue of the appropriatenessof such amount shall be upon the applicant.
20 CRR-NY 2394.8
Current through September 30, 2022
End of Document

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.