New York Statutes

§ 2002 — Division of tax appeals; organization

New York·Law TAX Tax·Art. 40 Division of Tax Appeals
§ 2002. Division of tax appeals; organization. There shall be in the\ndepartment of taxation and finance a separate and independent division\nof tax appeals to be operated and administered by a tax appeals\ntribunal. The powers, functions, duties and obligations of the division\nshall be separate from and independent of the authority of the\ncommissioner of taxation and finance.\n

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