All variances granted pursuant to this section shall have only future effect. The commissioner may decline to entertain an application for a variance on a subject or issue concerning which a citation has been issued and a proceeding on the citation or a related issue concerning the period of abatement is pending before the Industrial Board of Appeals or State courts pursuant to article 78 of the Civil Practice Law and Rules until the completion of such proceeding or the abatement date has passed.
N.Y. Comp. Codes R. & Regs. Tit. 12 § 803.5