Section 170. Commencing an appeal before the tribunal

a. Any taxpayer who
  has been issued a notice referred to in subdivision  a  of  section  one
  hundred  sixty-eight  of  the charter by the commissioner of finance may
  petition  the  tribunal  for  administrative  review.  To   commence   a
  proceeding,  such a taxpayer must, within ninety days after being issued
  the  notice  at  issue  by  the  commissioner  of  finance  or,  if  the
  commissioner   of  finance  has  established  a  conciliation  procedure
  pursuant to section 11-124 of the administrative code and  the  taxpayer
  has  requested a conciliation conference in accordance therewith, within
  ninety days from the mailing of the conciliation decision or the date of
  the  commissioner's  confirmation   of   the   discontinuance   of   the
  conciliation proceeding, both (1) serve a petition upon the commissioner
  of finance and (2) file the petition with the tribunal.  Notwithstanding
  the  time  specified  in the preceding sentence for filing a petition, a
  petition for refund filed pursuant to subdivision (c) of section  11-529
  of  the  administrative  code  or subdivision three of section 11-680 of
  such code may be filed within the time specified in such subdivision (c)
  or such subdivision three.  The  tribunal  shall  not  extend  the  time
  limitations  for  commencing  a proceeding for any petitioner failing to
  comply with such time limitations.  The petition shall contain  a  plain
  and  concise  statement  of the facts and law on which the proceeding is
  based.
    b.  Within  thirty  days  after  service  of  the  petition   on   the
  commissioner  of  finance,  or within such longer period as the tribunal
  may prescribe by rule, the commissioner of finance shall serve and  file
  an  answer  responding  to  each  of the allegations in the petition and
  setting forth all affirmative defenses and requests for counter-relief.
    c.  The filing of a petition with the  tribunal  shall  stay  (1)  the
  collection  of  any taxes or annual vault charges and (2) the payment of
  any refund of taxes or annual vault charges, together with interest  and
  penalties,  which are the subject of the petition, provided, however, if
  the commissioner of finance finds that the assessment or collection of a
  tax, charge, penalty or interest will  be  jeopardized  by  delay,  such
  assessment or collection shall not be stayed.
    d.  Upon  assignment  of  a  petition  filed  with  the tribunal to an
  administrative law judge, such administrative law judge shall  hear  and
  determine  any  issues of fact or law. Unless otherwise provided by law,
  the party seeking relief as to each  issue  shall  bear  the  burden  of
  proof.  Upon  a request to the tribunal for review of a determination of
  an administrative law judge, the tribunal shall  proceed  in  accordance
  with  the rules adopted pursuant to subdivision d of section one hundred
  sixty-nine of the charter.  The tribunal shall follow as  precedent  the
  prior  precedential  decisions  of  the  tribunal  (but not of its small
  claims presiding officers), the New York State Tax Appeals  Tribunal  or
  of any federal or New York state court or the U.S. Supreme Court insofar
  as  those  decisions  pertain  to any substantive legal issues currently
  before the tribunal.
    e.  The  tribunal  shall  have  power  to  subpoena  and  require  the
  attendance  of  witnesses  and  the  production  of  books,  papers  and
  documents pertinent  to  the  proceedings  which  it  is  authorized  to
  conduct,  and  to  examine  them  in relation to any matter which it has
  power to investigate and to issue commissions  for  the  examination  of
  witnesses  who  are  out  of  the  state or unable to attend proceedings
  conducted pursuant to the authority of  the  tribunal  or  excused  from
  attendance at such proceedings. The tribunal may designate and authorize
  administrative  law  judges  and  other  officers  or  employees  of the
  tribunal to exercise any of the powers or perform any of  the  functions
  provided   for  in  this  subdivision.  A  subpoena  issued  under  this

  subdivision shall be regulated by the civil practice law and rules.  Any
  person who shall testify falsely in any proceeding conducted pursuant to
  the authority of the tribunal shall be  guilty  of  and  punishable  for
  perjury.
    f.  The  tribunal shall have power to provide that an attorney for any
  party at a hearing conducted before  an  administrative  law  judge  may
  issue a subpoena as provided in the civil practice law and rules.