Section 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.