Statute · New York Tax Law
N.Y. Tax Law § 2002 — Division of tax appeals; organization
N.Y. Tax Law § 2002
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 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…
Citator
N.Y. Tax Law § 2002 — Division of tax appeals; organization is in force in the current edition of the Code, and nothing recorded condemns it.
§ 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.