(a) The State Tax Commissionshall issue a decision within 15 business days from the latter ofthe;

1. (1) close of the prompthearing;
2. (2) date fixed for theclose of submission of evidence as provided in subdivision (h) ofsection 2394.7 of this Part; or
3. (3) date fixed for submissionof briefs.

(d) The State Tax Commissionin rendering its decision with respect to the issue of whether theissuance of the warrant commanding a levy upon the real and personalproperty of any person is reasonable under the circumstances, shallmake findings of fact and conclusions of law as to whether:

1. (1) taxes, penaltiesor interest are claimed to be due and owing the department from suchperson;

   1. (i) such person isor appears to be designing to quickly depart from New York State orto conceal himself;
   2. (ii) such person isor appears to be designing quickly to place his property beyond thereach of the department either by removing it from New York State,or by concealing it, or by transferring it to other persons, or bydissipating it; or
   3. (iii) such person'sfinancial solvency appear to be imperiled. The decision of the StateTax Commission shall also contain findings of fact and conclusionsof law as to whether the amount warranted is appropriate under thecircumstances.

   (2)