N.Y. TAX Law § 2018
This is the official text of N.Y. TAX Law § 2018, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.
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Frivolous petitions
Official statutory text
§ 2018. Frivolous petitions. If any petitioner commences or maintains\na proceeding in the division of tax appeals primarily for delay, or if\nthe petitioner's position in such proceeding is frivolous, then the tax\nappeals tribunal may impose a penalty against such petitioner of not\nmore than five hundred dollars. The tax appeals tribunal shall\npromulgate rules and regulations as to what constitutes a frivolous\nposition. This penalty shall be in addition to any other penalty\nprovided by law and shall be collected and distributed in the same\nmanner as the tax to which the penalty relates.\n
Status: in_force · Read it on the official government site
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