New York Laws
Article 40 - Division of Tax Appeals
2026 - Construction.

§ 2026. Construction. Whenever the terms "state tax commission",
"state tax commissioners" or "tax commissioner" occur in this chapter or
in any law where reference is made to such commission, commissioner or
commissioners in relation to the administration of the administrative
hearing process, as such process is described in this article, such
terms shall be deemed to refer to the division of tax appeals or the tax
appeals tribunal and in all other instances shall be deemed to refer to
the division of taxation or the commissioner of taxation and finance.

Structure New York Laws