New York Laws
Article 40 - Division of Tax Appeals
2002 - Division of Tax Appeals; Organization.

ยง 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.