20 CRR-NY 2394.13NY-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 2394.13
20 CRR-NY 2394.13
2394.13 Priorityof scheduling.
(a) Unless the StateTax Commission has rendered a decision as provided in subdivision(a) of section 2394.10 of this Part and the warrant has been vacatedpursuant thereto, any person, to whom the provisions of this Partare applicable and who has otherwise timely petitioned for a hearingas provided for in the applicable sections of the Tax Law to whichPart 3000 of this Title is applicable, is entitled to and shall begranted a priority of scheduling as to the hearing of said petitionby the Tax Appeals Bureau.
(b) Written requestfor a priority of scheduling of hearing of such petitions shall bemade to:
New York State Tax Commission
Director of Tax AppealsBureau
Building 9, State OfficeCampus
Albany, NY 12227
(c) The provisions ofthis section shall not apply where the hearing provided for in thisPart and the hearing provided for in Part 3000 of this Title havebeen consolidated pursuant to section 2394.11 of this Part.
20 CRR-NY 2394.13
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.