N.Y. TAX Law § 2000

§ 2000. Statement of purpose. This article is enacted to establish an\nindependent division of tax appeals within the department of taxation\nand finance which shall be responsible for providing the public with a\njust system of resolving controversies with such department of taxation\nand finance and to ensure that the elements of due process are present\nwith regard to such resolution of controversies. The division shall be\nresponsible for processing and reviewing petitions, providing hearings\nas prescribed pursuant to this chapter or as a matter of right where the\nright to a hearing is not specifically provided for, modified or denied\nby another provision of this chapter, rendering determinations and\ndecisions and all other matters relating to the administration of the\nadministrative hearing process. The administrative hearing process is\nthe process commenced by the filing of a petition protesting a notice\nissued by the commissioner of taxation and finance of a determination of\ntax due, a tax deficiency, a denial of a refund or credit application, a\ncancellation, revocation or suspension of a license, permit or\nregistration, a denial of an application for a license, permit or\nregistration or any other notice which gives a person the right to a\nhearing under this chapter.\n