New York Proceeding To Review Final Determination Of The Tax Commission.
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§ 166. Proceeding to review final determination of the tax
commission. A proceeding to review or correct on the merits any final
determination of the tax commission may be had as provided by law, and
if brought to review a determination mentioned in section one hundred
sixty-five must be commenced before the twenty-fifth day of October
following the time when the determination sought to be reviewed or
corrected was made.