20 CRR-NY 2394.9NY-CRR
20 CRR-NY 2394.9
20 CRR-NY 2394.9
2394.9 Decision ofthe State Tax Commission.
(a) The State Tax Commissionshall issue a decision within 15 business days from the latter ofthe;
(1) close of the prompthearing;
(2) date fixed for theclose of submission of evidence as provided in subdivision (h) ofsection 2394.7 of this Part; or
(3) date fixed for submissionof briefs.
(b) The decision ofthe State Tax Commission shall be limited to findings of fact andconclusions of law as to whether the issuance of a warrant commandinga levy upon the real and personalproperty of the applicant is reasonable under the circumstances andthe amount so warranted is appropriate under the circumstances.
(c) The State Tax Commissionwill consider all relevant evidence adduced at such hearing includingevidence not known at the time of the issuance of the warrant.
(d) The State Tax Commissionin rendering its decision with respect to the issue of whether theissuance of the warrant commanding a levy upon the real and personalproperty of any person is reasonable under the circumstances, shallmake findings of fact and conclusions of law as to whether:
(1) taxes, penaltiesor interest are claimed to be due and owing the department from suchperson;
(2)
(i) such person isor appears to be designing to quickly depart from New York State orto conceal himself;
(ii) such person isor appears to be designing quickly to place his property beyond thereach of the department either by removing it from New York State,or by concealing it, or by transferring it to other persons, or bydissipating it; or
(iii) such person'sfinancial solvency appear to be imperiled. The decision of the StateTax Commission shall also contain findings of fact and conclusionsof law as to whether the amount warranted is appropriate under thecircumstances.
(e) The decision ofthe State Tax Commission shall be mailed to the applicant and hisrepresentative by registered or certified mail.
20 CRR-NY 2394.9
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.