Appellate Division of the Supreme Court of the State of New York December 17, 2009 (Huang v. New York State Tax Appeals Tribunal)

Cardona, P.J.

In order for an appeal to respondent Tax Appeals Tribunal to *1370be timely, it must be filed within 30 days after the giving of notice of the determination of the Administrative Law Judge (hereinafter ALJ) (see Tax Law § 2006 [7]; 20 NYCRR 3000.23 [a]).