N.Y. Comp. Codes R. & Regs. tit. 20 § 2394.10

Current through Register Vol. 46, No. 45, November 2, 2024

Section 2394.10 - Effect of decision

(a) If the State Tax Commission determines that the issuance of a warrant commanding a levy upon the real and personal property of the applicant was not reasonable under the circumstances, said warrant shall be vacated.

(b) If the State Tax Commission determines that the amount warranted was not appropriate under the circumstances, the warrant shall be reduced or abated consistent with the findings in such decision.

(c) A decision of the State Tax Commission rendered after a hearing as provided for in this Part, where relevant, may be introduced into evidence by either party at a hearing held pursuant to the provisions of Part 3000 of this Title. Such decision shall not be considered conclusive of any relevant issues to be decided or determined at a hearing held pursuant to Part 3000 of this Title.

(d) The State Tax Commission shall not be precluded from issuing a warrant for taxes, penalties or interest determined to be due and owing from any person after a hearing held pursuant to Part 3000 of this Title.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 2394.10