New York Laws
Article 40 - Division of Tax Appeals
2008 - Commencement of Proceedings.

(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.