N.Y. Comp. Codes R. & Regs. tit. 20 § 3000.1

Current through Register Vol. 46, No. 50, December 11, 2024

Section 3000.1 - Definitions

Unless the context of this Part requires otherwise, the definitions contained in this section apply.

(a) Tribunal. The term tribunal means the New York State Tax Appeals Tribunal. 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.

(b) Department. The term department means the Department of Taxation and Finance.

(c) Division of Taxation. The term Division of Taxation means the Division of Taxation of the department.

(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. 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. This division consists of the tribunal, the administrative law judge unit and the small claims unit.

(1) The administrative law judge unit is responsible for the scheduling and conducting of all hearings on petitions submitted to it, the reviewing of all motions made pursuant to this Part when designated to do so by the tribunal, and the issuing of determinations after hearings and on motions.

(2) The small claims unit is responsible for the scheduling and conducting of hearings on petitions submitted to it, provided the criteria for small claims contained in section 3000.13(b) of this Part are met, and for issuing final determinations after small claims hearings.

(e) Petition, petitioner. The term petition shall include an application, petition, demand for hearing, or variation of such terms as used in the applicable statutory sections of the Tax Law. The term petitioner means the person (see subdivision [j] of this section) who files a petition (see section 3000.3 of this Part).

(f) Proceeding. The term proceeding means all practice pursuant to this Part, commencing with the filing of a petition in response to a statutory notice (defined in subdivision [k] of this section) and concluding with a determination by an administrative law judge or presiding officer or, where exception is taken to an administrative law judge's determination, with a decision by the tribunal.

(g) Secretary. The term secretary means the secretary to the Tax Appeals Tribunal.

(h) Office of counsel. The term office of counsel means that office within the department which represents the Division of Taxation in proceedings.

(i) Party. The term party means the petitioner or the Division of Taxation or any other person or political subdivision of the State of New York that must be made a party if complete resolution of the controversy is to be reached.

(j) Person. The term person includes, but is not limited to, any individual, partnership, society, association, joint-stock company, corporation, estate, receiver, trustee, assignee, referee, and any other individual or entity acting in a fiduciary or representative capacity, and any combination of the foregoing.

(k) Statutory notice. The term statutory notice means any written notice of the Commissioner of Taxation and Finance which advises a person of a tax deficiency, determination of tax due, assessment, or denial of a refund, credit or reimbursement application, or of cancellation, revocation, suspension or denial of an application for a license, permit or registration, or of the denial or revocation of an exempt status, or any other notice which gives the person a right to a hearing in the Division of Tax Appeals.

(l) Determination. The term determination means the report which concludes a hearing before an administrative law judge or presiding officer, or which grants or denies a motion to dismiss the petition or for summary determination.

(m) Decision. The term decision shall mean the report which concludes the review by the tribunal of an administrative law judge's determination.

(n) Administrative law judge. The term administrative law judge means any person duly designated and empowered by the tribunal to conduct any hearing or motion procedure authorized to be held within the Division of Tax Appeals.

(o) Presiding officer. The term presiding officer means any person duly designated and empowered by the tribunal to conduct a small claims hearing pursuant to section 3000.13 of this Part.

(p) CPLR. The abbreviation CPLR means the Civil Practice Law and Rules.

(q) Business day. The term business day means any day of the week other than a Saturday, Sunday or a legal holiday in the State of New York.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 3000.1