New York Statutes

§ 173 — Review by commissioner

New York·Law TAX Tax·Art. 8 Department of Taxation and Finance; Commissioner of Taxation and Finance
§ 173. Review by commissioner. The commissioner shall act as an\nindividual in exercising the powers and performing the duties conferred\nor imposed by section two hundred sixty of this chapter on the\ncommissioner in relation to the apportionment of mortgage taxes unless a\nhearing is demanded.\n

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Related

Matter of Beckerman v. New York State Dept. of Taxation & Fin.
2024 NY Slip Op 05520 (Appellate Division of the Supreme Court of New York, 2024)

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