There is a newer version of the New York Consolidated Laws
2015 New York Laws
TAX - Tax
Article 40 - (Tax) DIVISION OF TAX APPEALS
2002 - Division of tax appeals; organization.
NY Tax L § 2002 (2015) What's This?
2002. Division of tax appeals; organization. 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.
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