New York Consolidated Laws, Tax Law - TAX § 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.