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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When should I file my petition?

The petition must be filed within the time limitations prescribed by the Tax Law, and there can be no extension of those time limitations. For example, petitions which dispute a notice of deficiency of personal income tax or a notice of determination of sales and use tax must be filed no later than 90 days (150 days if the notice is addressed to a person outside the United States) after the date the notice was mailed. For petitions relating to licensing and other matters, relevant statutory provisions should be consulted.