N.Y. VAT. LAW § 262 : NY Code - Section 262: Stays pending appeal

Search N.Y. VAT. LAW § 262 : NY Code - Section 262: Stays pending appeal

The appeals board, or chairman thereof,
  upon the request of any person who has filed  an  appeal,  may,  in  its
  discretion, grant a stay pending a determination of the appeal. Whenever
  a determination has not been made within thirty days after an appeal has
  been  finally  submitted,  a stay of execution will be deemed granted by
  operation of law, and the  license,  certificate,  permit  or  privilege
  affected will be automatically restored pending final determination.