N.Y. Tax Law § 2002
Current through 2024 NY Law Chapters 1-49, 52, and 61-117
There shall be in the department of taxation and finance a separate and independent division of tax appeals to be operated and administered by a tax appeals tribunal. The powers, functions, duties and obligations of the division shall be separate from and independent of the authority of the commissioner of taxation and finance.
N.Y. Tax Law § 2002