DIVISION OF TAX APPEALS
AND TAX APPEALS TRIBUNAL
Agency Building 1, Empire State Plaza, Albany, New York 12223
Phone (518)266-3000     Fax (518)272-5178 or (518)271-0886
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What recourse do I have if I am dissatisfied with the determination of the administrative law judge?

Either party may appeal the determination of the administrative law judge by filing an exception to the determination with the Tax Appeals Tribunal. However, the exception must be filed within the time prescribed by the Tax Law.