N.Y. Laws » CHAPTER Tax / ARTICLE Division of Tax Appeals
New York Consolidated Laws

N.Y. Tax Law § 2010 (2026)

Administrative law judges

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 2010. Administrative law judges. 1. The tax appeals tribunal shall
appoint administrative law judges who shall be authorized to conduct any
hearing or motion procedure authorized to be held within the division of
tax appeals. Administrative law judges shall be in the classified civil
service.
  2. The tax appeals tribunal acting in cooperation with the state civil
service commission shall establish standards to govern the selection and
appointment of administrative law judges. These standards shall be
designed to assure that persons appointed as administrative law judges
have the ability to conduct administrative adjudicatory proceedings
fairly and impartially. These standards shall not require prior
experience in the department of taxation and finance.
  3. An administrative law judge shall render a determination after a
hearing, within six months after submission of briefs subsequent to
completion of such a hearing or, if such briefs are not submitted, then
within six months after completion of such a hearing. Such six month
period may be extended by the administrative law judge, for good cause
shown, to no more than three additional months. If the administrative
law judge fails to render a determination within such six month period
(or such period as extended pursuant to this subdivision), the
petitioner for such hearing may institute a proceeding under article
seventy-eight of the civil practice law and rules to compel the issuance
of such determination.
  4. A determination issued by an administrative law judge shall finally
decide the matters in controversy unless any party to the hearing takes
exception by timely requesting a review by the tax appeals tribunal as
provided for in section two thousand six of this article.
  5. Determinations issued by administrative law judges shall not be
cited, shall not be considered as precedent nor be given any force or
effect in any other proceedings conducted pursuant to the authority of
the division or in any judicial proceedings conducted in this state.
Notes of Decisions
Cited in 3 cases, 1992–2012 · leading case: Upstate Farms Coop., Inc. v. Tax Appeals Tribunal, 290 A.D.2d 896 (N.Y. App. Div. 3d Dep't 2002).
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Upstate Farms Coop., Inc. v. Tax Appeals Tribunal, 290 A.D.2d 896 (N.Y. App. Div. 3d Dep't 2002). “Thus, the ALJ never rendered a decision on the purchase for resale exemption which could have been final pursuant to Tax Law § 2010 (4). Although having the authority to decide the issue or remit the case to the ALJ (see, 20 NYCRR 3000.”
Caprio v. New York State Dep't of Taxation & Fin., 37 Misc. 3d 964 (N.Y. Sup. Ct. 2012). “First, pursuant to Tax Law § 2010 (5), “[determinations issued by administrative law judges shall not be cited, shall not be considered as precedent nor be given any force or effect in any other proceedings conducted pursuant to the authority of the division or in any judicial…”
Riehm v. Tax Appeals Tribunal, 179 A.D.2d 970 (N.Y. App. Div. 3d Dep't 1992). · cites it 2× “The *972 decision of the ALJ on the issue of the capital gains for the 1983 tax year finally decided that issue in the absence of a timely appeal to the Tribunal (Tax Law §2010 [4]). The Tribunal determined that petitioners’ appeal from the decision of the ALJ was untimely and…”
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