N.Y. Comp. Codes R. & Regs. tit. 20 § 3000.23

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

Section 3000.23 - Miscellaneous provisions

(a) Service of decisions, determinations and orders of the tribunal, administrative law judges and presiding officers shall be made by mail. Registered and certified mail will be used and service shall be complete upon the deposit of the appropriate document, enclosed in a post-paid properly addressed wrapper, in a post office or official depository under the exclusive care and custody of the United States postal service. Such service shall constitute the giving of notice pursuant to section 2006(7) of the Tax Law and service pursuant to section 2016 of the Tax Law.

(b) Extension of time. The tribunal, administrative law judges or presiding officers may, on its or their own motion, or on the motion of any party, order a continuance, extension of time or adjournment for good cause, provided no statutory prohibition exists. Notice of any such order shall be given to all parties. Where the dates for filing briefs are fixed, an extension of time for filing a brief shall correspondingly extend the time for filing any other brief due at the same time and for filing succeeding briefs, unless the tribunal, administrative law judge or presiding officer shall order otherwise.

(c) Resolution of controversies. The provisions of Part 4000 of this Title are not to be construed as the sole opportunity for resolution of a controversy other than by decision of the tribunal or determination of an administrative law judge or presiding officer. The petitioner and the petitioner's representative, if any, and the Law Bureau are encouraged to confer at all times prior to the decision or determination in an effort to resolve the controversy.

(d) Availability of decisions and determinations. All decisions of the tribunal and determinations of administrative law judges shall be available for public inspection pursuant to the provisions of Part 800 of this Title. A request for a copy of a decision or determination shall be made to:

Records Access Officer

Department of Taxation and Finance

Room 211, Building 9

W. A. Harriman Campus

Albany, NY 12227

A copy will be furnished at a cost of 25 cents a page.

(e) Availability of rules. This Part shall be generally available to the public, and copies shall be obtainable at all offices of the Division of Tax Appeals and all district offices of the department.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 3000.23