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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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