20 CRR-NY 2394.11NY-CRR
20 CRR-NY 2394.11
20 CRR-NY 2394.11
2394.11 Consolidationof hearings.
(a) If any person towhom the provisions of this Part apply has filed a timely petitionfor a hearing provided for in any provision of the Tax Law to whichPart 3000 of this Title is applicable, then, where convenient andpracticable, the hearing authorized by Part 3000 of this Title maybe scheduled concurrently with the hearing provided for by this Partwith the consent of the applicant or his duly authorized representativeand the Director of the Tax Appeals Bureau.
(b) Where the hearingauthorized by Part 3000 of this Title is scheduled concurrently withthe hearing provided for in this Part:
(1) the decision of theState Tax Commission with regard to the probable validity of the department'sclaim upon the issuance of a predecision warrant shall be renderedwithin the limitations of time provided in subdivision (a) of section2394.9 of this Part; and
(2) the decision or determinationof the State Tax Commission as concerns all other issues shall berendered within the limitations of time as are provided by law orrule for such hearing authorized by Part 3000 of this Title.
20 CRR-NY 2394.11
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.