Statute · New York Tax Law
N.Y. Tax Law § 173 — Review by commissioner
N.Y. Tax Law § 173
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 173. Review by commissioner. The commissioner shall act as an individual in exercising the powers and performing the duties conferred or imposed by section two hundred sixty of this chapter on the commissioner in relation to the apportionment of mortgage taxes unless a hearing is demanded.
Citator
N.Y. Tax Law § 173 — Review by commissioner is in force in the current edition of the Code, and nothing recorded condemns it.
§ 173. Review by commissioner. The commissioner shall act as an individual in exercising the powers and performing the duties conferred or imposed by section two hundred sixty of this chapter on the commissioner in relation to the apportionment of mortgage taxes unless a hearing is demanded.