New York Consolidated Laws

N.Y. Tax Law § 2016 (2026)

Judicial review

✓ current as of May 2026

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§ 2016. Judicial review. 1. A decision of the tax appeals tribunal,
which is not subject to any further administrative review, shall finally
and irrevocably decide all the issues which were raised in proceedings
before the division of tax appeals upon which such decision is based
unless the petitioner or the commissioner, or both, petitions for
judicial review in the manner provided by article seventy-eight of the
civil practice law and rules, except as otherwise provided in this
section, within four months after notice of such decision is served by
the tax appeals tribunal upon every party to the proceeding before such
tribunal by certified mail or personal service. Such service by
certified mail shall be complete upon deposit of such notice, enclosed
in a post-paid properly addressed wrapper, in a post office or official
depository under the exclusive care and custody of the United States
postal service.
  2. When the petitioner who commenced the proceeding before the
division of tax appeals files a petition for judicial review, such
petition shall designate the tax appeals tribunal and the commissioner
as respondents in the proceeding for judicial review.
  3. The commissioner, in consultation with the attorney general, may
petition for judicial review of a decision of the tax appeals tribunal
that is premised on interpretation of the state or federal constitution,
international law, federal law, the law of other states, or other legal
matters that are beyond the purview of the state legislature. When the
commissioner files a petition for judicial review, such petition shall
designate the tax appeals tribunal and the petitioner who commenced the
proceeding before the division of tax appeals as respondents.
  4. The tax appeals tribunal shall not participate in proceedings for
judicial review of its decisions and such proceedings for judicial
review shall be commenced in the appellate division of the supreme
court, third department. In all other respects the provisions and
standards of article seventy-eight of the civil practice law and rules
shall apply. The record to be reviewed in such proceedings for judicial
review shall include the determination of the administrative law judge,
the decision of the tax appeals tribunal, the stenographic transcript of
the hearing before the administrative law judge, the transcript of any
oral proceedings before the tax appeals tribunal and any exhibit or
document submitted into evidence at any proceeding in the division of
tax appeals upon which such decision is based.
  5. Whenever the commissioner petitions for judicial review as provided
in subdivision three of this section, any interest and penalty that,
under the provisions of this chapter, would otherwise continue to accrue
on the underlying tax liability that is the subject of the decision
shall be stayed until fifteen days after the issuance of a judicial
decision where no further appeals of such decision are allowed. For
provisions regarding the awarding of costs, see section three thousand
thirty of this chapter.

Notes of Decisions

Cited in 58 cases (1 in the last 5 years), 1988–2021 · leading case: Spodek v. New York State Comm'r of Taxation, 651 N.E.2d 1275 (NY 1995).

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Spodek v. New York State Comm'r of Taxation, 651 N.E.2d 1275 (NY 1995). · cites it 5× “The issue presented is whether the CPLR’s commencement-by-filing provisions apply to a Tax Law § 2016 proceeding originating in the Appellate Division.”

New York State Ass'n of Tobacco & Candy Distributors, Inc. v. New York State Tax Appeals Tribunal, 159 A.D.2d 132 (N.Y. App. Div. 1990). · cites it 7× “According to respondents, clear legislative intent negating review can be found in Tax Law § 2016, which provides that "[a] decision of the tax appeals tribunal * * * shall finally and irrevocably decide all the issues which were raised in proceedings before the division of tax…”

Lunding v. New York Tax Appeals Tribunal, 522 U.S. 287 (1998). “After unsuccessful administrative appeals, in which their constitutional arguments were not addressed, petitioners commenced an action before the Appellate Division of the New York Supreme Court, pursuant to N. Y. Tax Law § 2016 (McKinney 1987). The Appellate Division held that…”

Hopper v. Comm'r of Taxation & Fin., 224 A.D.2d 733 (N.Y. App. Div. 1996). · cites it 2× “On January 12, 1995 the Commissioner moved to dismiss the petition (1) for lack of subject matter jurisdiction, and (2) for petitioner’s failure to designate and serve the Tribunal as a respondent within the time limits set by Tax Law § 2016. Supreme Court granted petitioner’s…”

Zelinsky v. Tax Appeals Tribunal, 801 N.E.2d 840 (NY 2003). “An Administrative Law Judge rejected those constitutional challenges, as did the Tax Appeals Tribunal.”

Shukry v. Tax Appeals Tribunal, 184 A.D.2d 874 (N.Y. App. Div. 1992). · cites it 2× “Proceeding pursuant to CPLR article 78 (initiated in this court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.”

Transervice Lease Corp. v. Tax Appeals Tribunal, 214 A.D.2d 775 (N.Y. App. Div. 1995). “v Tax Appeals Tribunal, 195 AD2d 702, 704 ; see also, Tax Law § 2016; CPLR 7803 [4]). Petitioner’s argument that the Tribunal erred by failing to look beneath the surface of Motormen’s contractual relationship with Waldbaum and Charro is also without merit.”

1230 Park Assocs. v. Comm'r of Taxation & Fin., 170 A.D.2d 842 (N.Y. App. Div. 1991). “Proceeding pursuant to CPLR article 78 (initiated in this court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a real property transfer gains tax assessment imposed under Tax Law article 31-B.”

Allied Grocers Coop., Inc. v. Tax Appeals Tribunal, 162 A.D.2d 791 (N.Y. App. Div. 1990). “Proceeding pursuant to CPLR article 78 (initiated in this court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which, inter alia, refused to relicense petitioner as a cigarette stamping agent and wholesale cigarette dealer.”

Marriott Fam. Restaurants, Inc. v. Tax Appeals Tribunal, 174 A.D.2d 805 (N.Y. App. Div. 1991). “Proceeding pursuant to CPLR article 78 (initiated in this court pursuant to Tax Law §2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.”

Between the Bread II, Ltd. v. Urbach, 234 A.D.2d 724 (N.Y. App. Div. 1996). “There has been no final determination by the Tax Appeals Tribunal which is a prerequisite for judicial review under Tax Law § 2016 (see, Matter of R.A.F. Gen.”

Upstate Farms Coop., Inc. v. Tax Appeals Tribunal, 290 A.D.2d 896 (N.Y. App. Div. 2002). “Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant *897 to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.”

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