New York Statutes

§ 173 — Review by commissioner

New York § 173
JurisdictionNew York
Law TAXTax
Art. 8Department of Taxation and Finance; Commissioner of Taxation and Finance

This text of New York § 173 (Review by commissioner) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Tax § 173 (2026).

Text

§ 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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Bluebook (online)
New York § 173, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/173.