N.Y. Comp. Codes R. & Regs. tit. 20 § 2394.11

Current through Register Vol. 46, No. 36, September 4, 2024

Section 2394.11 - Consolidation of hearings

(a) If any person to whom the provisions of this Part apply has filed a timely petition for a hearing provided for in any provision of the Tax Law to which Part 3000 of this Title is applicable, then, where convenient and practicable, the hearing authorized by Part 3000 of this Title may be scheduled concurrently with the hearing provided for by this Part with the consent of the applicant or his duly authorized representative and the Director of the Tax Appeals Bureau.

(b) Where the hearing authorized by Part 3000 of this Title is scheduled concurrently with the hearing provided for in this Part:

(1) the decision of the State Tax Commission with regard to the probable validity of the department's claim upon the issuance of a predecision warrant shall be rendered within the limitations of time provided in subdivision (a) of section 2394.9 of this Part; and

(2) the decision or determination of the State Tax Commission as concerns all other issues shall be rendered within the limitations of time as are provided by law or rule for such hearing authorized by Part 3000 of this Title.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 2394.11