N.Y. Tax Law § 2016

§ 2016. Judicial review. 1. A decision of the tax appeals tribunal,\nwhich is not subject to any further administrative review, shall finally\nand irrevocably decide all the issues which were raised in proceedings\nbefore the division of tax appeals upon which such decision is based\nunless the petitioner or the commissioner, or both, petitions for\njudicial review in the manner provided by article seventy-eight of the\ncivil practice law and rules, except as otherwise provided in this\nsection, within four months after notice of such decision is served by\nthe tax appeals tribunal upon every party to the proceeding before such\ntribunal by certified mail or personal service. Such service by\ncertified mail shall be complete upon deposit of such notice, enclosed\nin a post-paid properly addressed wrapper, in a post office or official\ndepository under the exclusive care and custody of the United States\npostal service.\n 2. When the petitioner who commenced the proceeding before the\ndivision of tax appeals files a petition for judicial review, such\npetition shall designate the tax appeals tribunal and the commissioner\nas respondents in the proceeding for judicial review.\n 3. The commissioner, in consultation with the attorney general, may\npetition for judicial review of a decision of the tax appeals tribunal\nthat is premised on interpretation of the state or federal constitution,\ninternational law, federal law, the law of other states, or other legal\nmatters that are beyond the purview of the state legislature. When the\ncommissioner files a petition for judicial review, such petition shall\ndesignate the tax appeals tribunal and the petitioner who commenced the\nproceeding before the division of tax appeals as respondents.\n 4. The tax appeals tribunal shall not participate in proceedings for\njudicial review of its decisions and such proceedings for judicial\nreview shall be commenced in the appellate division of the supreme\ncourt, third department. In all other respects the provisions and\nstandards of article seventy-eight of the civil practice law and rules\nshall apply. The record to be reviewed in such proceedings for judicial\nreview shall include the determination of the administrative law judge,\nthe decision of the tax appeals tribunal, the stenographic transcript of\nthe hearing before the administrative law judge, the transcript of any\noral proceedings before the tax appeals tribunal and any exhibit or\ndocument submitted into evidence at any proceeding in the division of\ntax appeals upon which such decision is based.\n 5. Whenever the commissioner petitions for judicial review as provided\nin subdivision three of this section, any interest and penalty that,\nunder the provisions of this chapter, would otherwise continue to accrue\non the underlying tax liability that is the subject of the decision\nshall be stayed until fifteen days after the issuance of a judicial\ndecision where no further appeals of such decision are allowed. For\nprovisions regarding the awarding of costs, see section three thousand\nthirty of this chapter.\n