2016 New York Laws
TAX - Tax
Article 8 - (Tax) DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
177 - Construction.

  177. Construction. Wherever the terms "board of tax commissioners,"
  "state board of tax commissioners," "state tax commissioners" or  "state
  tax  commission," "state comptroller" or "comptroller" occur in any law,
  or wherever in any law reference is made to such board or  commissioners
  or  commission  or  officer,  such  term or reference shall be deemed to
  refer to the state tax department as established by this article, to the
  commissioner of taxation and finance as established by this  article  or
  to  the  tax  appeals  tribunal  as established by article forty of this
  chapter, so far as such law pertains to matters  which  are  within  the
  jurisdiction  of  such  tax  department,  such  commissioner or such tax
  appeals tribunal.