New York Laws
Article 2-D - City Personal Income Tax on Residents
25-A-70 - Review of Administrator's Decision.

(b) Judicial review exclusive remedy of taxpayer.--The review of a
decision of the administrator provided by this section shall be the
exclusive remedy available to any taxpayer for the judicial
determination of the liability of the taxpayer for the taxes imposed by
this local law.
(c) Assessment pending review; review bond.--Irrespective of any
restrictions on the assessment and collection of deficiencies, the
administration may assess a deficiency after the expiration of the
period specified in subdivision (a), notwithstanding that an application
for judicial review in respect of such deficiency has been duly made by
the taxpayer, unless the taxpayer, at or before the time his application
for review is made, has paid the deficiency, has deposited with the
administrator the amount of the deficiency, or has filed with the
administrator a bond (which may be a jeopardy bond under subdivision (h)
of section seventy-four) in the amount of the portion of the deficiency
(including interest and other amounts) in respect of which the
application for review is made and all costs and charges which may
accrue against him in the prosecution of the proceeding, including costs
of all appeals, and with surety approved by a justice of the supreme
court of the state of New York, conditioned upon the payment of the
deficiency (including interest and other amounts) as finally determined
and such costs and charges. If as a result of a waiver of the
restrictions on the assessment and collection of a deficiency any part
of the amount determined by the administrator is paid after the filing
of the review bond, such bond shall, at the request of the taxpayer, be
proportionately reduced.
(d) Credit, refund or abatement after review.--If the amount of a
deficiency determined by the administrator is disallowed in whole or in
part by the court of review, the amount so disallowed shall be credited
or refunded to the taxpayer, without the making of claim therefor, or,
if payment has not been made, shall be abated.
(e) Date of finality of administrator's decision.-- A decision of the
administrator shall become final upon the expiration of the period
specified in subdivision (a) for making an application for review, if no
such application has been duly made within such time, or if such
application has been duly made, upon expiration of the time for all
further judicial review, or upon the rendering by the administrator of a
decision in accordance with the mandate of the court on review.
Notwithstanding the foregoing, for the purpose of making an application
for review, the decision of the administrator shall be deemed final on
the date the notice of decision is sent by certified or registered mail
to the taxpayer.

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