N.Y. VAT Law § 261
This is the official text of N.Y. VAT Law § 261, part of New York’s VAT Law — part of the compiled statutory law of New York, published by the state as "VAT Law." Browse the sections below, each linked to its official government source.
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Right of appeal; time limitations; appeal procedures; fees
Official statutory text
§ 261. Right of appeal; time limitations; appeal procedures; fees. 1.\nRight of appeal. Whenever a license, certificate, permit or any\nprivilege is denied, suspended or revoked by the commissioner pursuant\nto this chapter, except where such action is based upon a conviction as\na result of which such action is required by statute or is based upon a\ndetermination rendered under the provisions of article two-A of the\nvehicle and traffic law, the holder thereof may appeal such\ndetermination pursuant to the provisions of this article and such\nregulations as may be promulgated by the commissioner. In addition,\nfollowing an adjudicatory proceeding conducted pursuant to section four\nhundred seventy-one-a of this chapter, an aggrieved party may appeal the\ncommissioner's decision pursuant to the provisions of this article and\nsuch regulations as may be promulgated by the commissioner.\nNotwithstanding the provisions of this subdivision, appeals from\ndeterminations made pursuant to article twelve-A of this chapter shall\nbe governed in accordance with the provisions of that article.\n 2. Time limitations. No appeal shall be reviewed if it is filed more\nthan sixty days after written notice was given of the determination\nappealed from.\n 3. Appeal procedures. Any person desiring to file an appeal pursuant\nto this article shall do so in a form and manner provided by the\ncommissioner. If a hearing was held prior to such determination, the\ntranscript of the hearing will only be reviewed if it is submitted by\nthe appellant. An appeal shall not be deemed to be finally submitted\nuntil the appellant has submitted all forms or documents required to be\nsubmitted by the commissioner or this article, including the transcript\nwhen such is requested to be reviewed; provided, however, such appeal\nshall be deemed to have been finally submitted if the appeal is filed\nand the transcript is ordered prior to the expiration of the time\nlimitations imposed by subdivision two of this section.\n 4. Fees. The fee for filing an appeal shall be ten dollars. No appeal\nshall be deemed filed unless any required fee has been paid.\n
Status: in_force · Read it on the official government site
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