Section 2008. Commencement of proceedings

1.  All  proceedings  in the
  division of tax appeals shall be commenced by the filing of  a  petition
  with  the  division  of tax appeals protesting any written notice of the
  division  of  taxation  which  has  advised  the  petitioner  of  a  tax
  deficiency,  a  determination of tax due, a denial of a refund or credit
  application, a cancellation, revocation  or  suspension  of  a  license,
  permit or registration, a denial of an application for a license, permit
  or  registration or any other notice which gives a person the right to a
  hearing in the division of tax appeals under this chapter or other law.
    2. Expedited hearings. (a) Notwithstanding any provision of law to the
  contrary, any person who receives a written  notice  that  advises  that
  person  of (i) the proposed cancellation, revocation, or suspension of a
  license, permit, registration, or  other  credential  issued  under  the
  authority  of  this  chapter,  (ii)  the  denial of an application for a
  license, permit, registration, or  other  credential  issued  under  the
  authority   of   this  chapter  excluding  an  application  to  renew  a
  certificate of authority filed pursuant to paragraph five of subdivision
  (a) of section one thousand one hundred thirty-four of this chapter  and
  any  other  law,  or, (iii) the imposition of a fraud penalty under this
  chapter, must file a petition with the division of  tax  appeals  within
  thirty  days of receipt of that notice (unless that person has requested
  a conciliation conference as provided in subdivision three-a of  section
  one  hundred  seventy of this chapter), or the cancellation, revocation,
  suspension, denial, or  penalty  will  be  permanently  and  irrevocably
  fixed.  An  expedited hearing must be scheduled within ten business days
  of receipt of the petition.
    (b) In the case of any  expedited  hearing  provided  for  under  this
  subdivision,  the administrative law judge must render a decision within
  thirty days from receipt of the petition. When exception is taken to  an
  administrative  law judge's determination, the tax appeals tribunal must
  issue its decision within three months from receipt of the petition. Any
  request by the petitioner that delays the expedited hearing process will
  extend  the  time  limitations  imposed   on   the   tribunal   or   the
  administrative  law  judge  to  issue  a  decision or determination. The
  tribunal or administrative law judge may not approve any postponement or
  other delay without a showing of good cause by the moving party and must
  render a default determination or decision against  the  dilatory  party
  for any unwarranted delay.
    (c)  In  any  case  where  an expedited hearing is required under this
  subdivision, if the commissioner believes that the collection of any tax
  or the public safety will  be  jeopardized  by  delay,  he  or  she  may
  immediately  cancel, revoke, or suspend a license, permit, registration,
  or other credential issued under the authority of  this  chapter  before
  the   commencement   of   those   proceedings.  Written  notice  of  the
  cancellation, revocation, or suspension must be given to  the  licensee,
  permittee, registrant, or otherwise credentialed person by registered or
  certified mail or personal service as provided by the civil practice law
  and  rules.  The license, permit, registration, or other credential will
  be permanently and irrevocably cancelled, revoked, or suspended,  unless
  the  licensee,  permittee, registrant, or otherwise credentialed person,
  within thirty days of receipt of the written notice,  files  a  petition
  with the division of tax appeals to review the cancellation, revocation,
  or  suspension.  An  expedited  hearing  must  be  scheduled  within ten
  business days of receipt of the petition.