Section 2008 - Commencement of proceedings1. All proceedings in the division of tax appeals shall be commenced by the filing of a petition with the division of tax appeals protesting any written notice of the division of taxation which has advised the petitioner of a tax deficiency, a determination of tax due, a denial of a refund or credit application, a cancellation, revocation or suspension of a license, permit or registration, a denial of an application for a license, permit or registration or any other notice which gives a person the right to a hearing in the division of tax appeals under this chapter or other law.2. Expedited hearings. (a) Notwithstanding any provision of law to the contrary, any person who receives a written notice that advises that person of (i) the proposed cancellation, revocation, or suspension of a license, permit, registration, or other credential issued under the authority of this chapter excluding a certificate of registration of a retail dealer under section four hundred eighty-a of this chapter, (ii) the denial of an application for a license, permit, registration, or other credential issued under the authority of this chapter excluding an application for registration as a retail dealer under section four hundred eighty-a of this chapter and an application to renew a certificate of authority filed pursuant to paragraph five of subdivision (a) of section one thousand one hundred thirty-four of this chapter and any other law, or, (iii) the imposition of a fraud penalty under this chapter, must file a petition with the division of tax appeals within thirty days of the mailing of that notice (unless that person has requested a conciliation conference as provided in subdivision three-a of section one hundred seventy of this chapter), or the cancellation, revocation, suspension, denial, or penalty will be permanently and irrevocably fixed. An expedited hearing must be scheduled within ten business days of receipt of the petition.(b) In the case of any expedited hearing provided for under this subdivision, the administrative law judge must render a decision within thirty days from receipt of the petition. When exception is taken to an administrative law judge's determination, the tax appeals tribunal must issue its decision within three months from receipt of the petition. Any request by a party that delays the expedited hearing process will extend the time limitations imposed on the tribunal or the administrative law judge to issue a decision or determination. The tribunal or administrative law judge may not approve any postponement or other delay without a showing of good cause by the moving party and must render a default determination or decision against the dilatory party for any unwarranted delay.(c) In any case where an expedited hearing is required under this subdivision, if the commissioner believes that the collection of any tax or the public safety will be jeopardized by delay, he or she may immediately cancel, revoke, or suspend a license, permit, registration, or other credential issued under the authority of this chapter before the commencement of those proceedings. Written notice of the cancellation, revocation, or suspension must be given to the licensee, permittee, registrant, or otherwise credentialed person by registered or certified mail or personal service as provided by the civil practice law and rules. The license, permit, registration, or other credential will be permanently and irrevocably cancelled, revoked, or suspended, unless the licensee, permittee, registrant, or otherwise credentialed person, within thirty days of receipt of the written notice, files a petition with the division of tax appeals to review the cancellation, revocation, or suspension. An expedited hearing must be scheduled within ten business days of receipt of the petition.