This division is not involved in the administration or collection of taxes, or in any other activity of the department which would be conducted prior to the filing of a petition. (d) Division of tax appeals. The term "division of tax appeals" means the separate and independent division in the department which is responsible for processing and reviewing petitions, providing the hearing for which the petition was filed, rendering determinations and decisions and all other matters relating to the administration of the administrative hearing process. (c) Division of taxation. The term "division of taxation" means the Division of Taxation of the department. (b) Department The term "department" means the Department of Taxation and Finance. The tribunal, which consists of three commissioners, shall be responsible for operating and administering the division of tax appeals and issuing decisions after review of determinations by administrative law judges. (a) Tribunal. The term "tribunal" means the New York State Tax Appeals Tribunal. Unless the context of this Part requires otherwise, the definitions contained in this section apply. (c) Construction. This Part shall be liberally construed to secure the just, speedy and inexpensive determination of every controversy and shall not be construed to limit or repeal rights afforded or requirements imposed by statute or otherwise. (b) Scope. This Part shall govern all proceedings before the Division of Tax Appeals in which a hearing is permitted or required by the Tax Law. In this Part, the Tax Appeals Tribunal has set forth rules of practice and procedure to afford the public both due process of law and the legal tools necessary to facilitate the rapid resolution of controversies while at the same time avoiding undue formality and complexity. (a) Intent. The rules of practice and procedure contained in this Part are intended to provide the public with a clear, uniform, rapid, inexpensive and just system of resolving controversies with the Division of Taxation of the New York State Department of Taxation and Finance. Rules of Practice and Procedure: Detailed Section 3000.0 General.
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