State Codes and Statutes

Statutes > New-york > Tax > Article-40 > 2012

§  2012. Small claims unit. There shall be established in the division  of tax appeals a small claims unit. Such unit may hear  any  case  where  the amount in controversy is not in excess of an amount to be prescribed  by  regulations  of  the  tax  appeals  tribunal. However, the amount so  prescribed may not be  less  than  twelve  thousand  dollars,  excluding  penalty  and interest, except that with respect to controversies arising  out of  taxes  imposed  by  article  twenty-eight  or  pursuant  to  the  authority  of  article  twenty-nine  of  this  chapter,  the  amount  so  prescribed  shall  not  be  less  than  twenty-five  thousand   dollars,  excluding  penalty  and  interest.  The  option  to proceed in the small  claims unit shall be determined by the petitioner. At any time prior  to  the  conclusion  of a hearing in the small claims unit, a petitioner may  by  written  notice  to  the  secretary  to  the  tax  appeals  tribunal  discontinue  such  small  claims  proceeding  and  request  that  it  be  transferred to a  proceeding  conducted  before  an  administrative  law  judge.  Such  transfer  shall  be effectuated by such written notice and  such  discontinuance  shall  be  without  prejudice  to  any  subsequent  proceeding  before an administrative law judge. The hearing in the small  claims part shall be informal and such evidence and testimony  that  the  presiding  officer  of  the  small  claims proceeding deems necessary or  desirable for a just and  equitable  determination  shall  be  heard  or  received.  All  testimony  shall be given under oath or affirmation. The  final determination of the presiding officer in the  small  claims  unit  shall  be conclusive upon all parties and shall not be subject to review  by any other unit in the division of tax appeals,  by  the  tax  appeals  tribunal or by any court of the state. However, the tax appeals tribunal  may  order  a  rehearing  upon  proof or allegation of misconduct by the  presiding officer of the small claims proceeding. The division shall not  be required to publish determinations issued by the  small  claims  unit  and  such  determinations  of  the small claims unit shall not be cited,  shall not be considered as precedent nor be given any force or effect in  any other proceeding conducted pursuant to the authority of the division  or in any other judicial proceedings conducted in this state.

State Codes and Statutes

Statutes > New-york > Tax > Article-40 > 2012

§  2012. Small claims unit. There shall be established in the division  of tax appeals a small claims unit. Such unit may hear  any  case  where  the amount in controversy is not in excess of an amount to be prescribed  by  regulations  of  the  tax  appeals  tribunal. However, the amount so  prescribed may not be  less  than  twelve  thousand  dollars,  excluding  penalty  and interest, except that with respect to controversies arising  out of  taxes  imposed  by  article  twenty-eight  or  pursuant  to  the  authority  of  article  twenty-nine  of  this  chapter,  the  amount  so  prescribed  shall  not  be  less  than  twenty-five  thousand   dollars,  excluding  penalty  and  interest.  The  option  to proceed in the small  claims unit shall be determined by the petitioner. At any time prior  to  the  conclusion  of a hearing in the small claims unit, a petitioner may  by  written  notice  to  the  secretary  to  the  tax  appeals  tribunal  discontinue  such  small  claims  proceeding  and  request  that  it  be  transferred to a  proceeding  conducted  before  an  administrative  law  judge.  Such  transfer  shall  be effectuated by such written notice and  such  discontinuance  shall  be  without  prejudice  to  any  subsequent  proceeding  before an administrative law judge. The hearing in the small  claims part shall be informal and such evidence and testimony  that  the  presiding  officer  of  the  small  claims proceeding deems necessary or  desirable for a just and  equitable  determination  shall  be  heard  or  received.  All  testimony  shall be given under oath or affirmation. The  final determination of the presiding officer in the  small  claims  unit  shall  be conclusive upon all parties and shall not be subject to review  by any other unit in the division of tax appeals,  by  the  tax  appeals  tribunal or by any court of the state. However, the tax appeals tribunal  may  order  a  rehearing  upon  proof or allegation of misconduct by the  presiding officer of the small claims proceeding. The division shall not  be required to publish determinations issued by the  small  claims  unit  and  such  determinations  of  the small claims unit shall not be cited,  shall not be considered as precedent nor be given any force or effect in  any other proceeding conducted pursuant to the authority of the division  or in any other judicial proceedings conducted in this state.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-40 > 2012

§  2012. Small claims unit. There shall be established in the division  of tax appeals a small claims unit. Such unit may hear  any  case  where  the amount in controversy is not in excess of an amount to be prescribed  by  regulations  of  the  tax  appeals  tribunal. However, the amount so  prescribed may not be  less  than  twelve  thousand  dollars,  excluding  penalty  and interest, except that with respect to controversies arising  out of  taxes  imposed  by  article  twenty-eight  or  pursuant  to  the  authority  of  article  twenty-nine  of  this  chapter,  the  amount  so  prescribed  shall  not  be  less  than  twenty-five  thousand   dollars,  excluding  penalty  and  interest.  The  option  to proceed in the small  claims unit shall be determined by the petitioner. At any time prior  to  the  conclusion  of a hearing in the small claims unit, a petitioner may  by  written  notice  to  the  secretary  to  the  tax  appeals  tribunal  discontinue  such  small  claims  proceeding  and  request  that  it  be  transferred to a  proceeding  conducted  before  an  administrative  law  judge.  Such  transfer  shall  be effectuated by such written notice and  such  discontinuance  shall  be  without  prejudice  to  any  subsequent  proceeding  before an administrative law judge. The hearing in the small  claims part shall be informal and such evidence and testimony  that  the  presiding  officer  of  the  small  claims proceeding deems necessary or  desirable for a just and  equitable  determination  shall  be  heard  or  received.  All  testimony  shall be given under oath or affirmation. The  final determination of the presiding officer in the  small  claims  unit  shall  be conclusive upon all parties and shall not be subject to review  by any other unit in the division of tax appeals,  by  the  tax  appeals  tribunal or by any court of the state. However, the tax appeals tribunal  may  order  a  rehearing  upon  proof or allegation of misconduct by the  presiding officer of the small claims proceeding. The division shall not  be required to publish determinations issued by the  small  claims  unit  and  such  determinations  of  the small claims unit shall not be cited,  shall not be considered as precedent nor be given any force or effect in  any other proceeding conducted pursuant to the authority of the division  or in any other judicial proceedings conducted in this state.

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