The tribunal shall have the following functions, powers and duties:
Such motion to dismiss and all supporting documents shall be reviewed by an administrative law judge who shall issue a determination granting or denying the motion. Such a determination denying the motion shall not be subject to review by the tribunal. The tribunal of its own motion may, upon notice to the parties, issue a decision dismissing the petition on the grounds set forth in paragraphs (ii) and (vii) of this subdivision. Where not otherwise inconsistent with the provisions of this chapter, a motion filed pursuant to this subdivision shall be subject to the same provisions as motions filed pursuant to section three thousand two hundred eleven of the civil practice law and rules.
Cross reference: For criminal penalties, see article thirty-seven of this chapter.
N.Y. Tax Law § 2006