20 CRR-NY 2394.10NY-CRR
20 CRR-NY 2394.10
20 CRR-NY 2394.10
2394.10 Effect ofdecision.
(a) If the State TaxCommission determines that the issuance of a warrant commanding alevy upon the real and personal property of the applicant was notreasonable under the circumstances, said warrant shall be vacated.
(b) If the State TaxCommission determines that the amount warranted was not appropriateunder the circumstances, the warrant shall be reduced or abated consistentwith the findings in such decision.
(c) A decision of theState Tax Commission rendered after a hearing as provided for in thisPart, where relevant, may be introduced into evidence by either partyat a hearing held pursuant to the provisions of Part 3000 of thisTitle. Such decision shall not be considered conclusive of any relevantissues to be decided or determined at a hearing held pursuant to Part3000 of this Title.
(d) The State Tax Commissionshall not be precluded from issuing a warrant for taxes, penaltiesor interest determined to be due and owing from any person after ahearing held pursuant to Part 3000 of this Title.
20 CRR-NY 2394.10
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.