N.Y. Tax Law § 172: Official seal

§ 172. Official seal. The commissioner of taxation and finance shall

have and use an official seal; and the records, its proceedings and

copies of all papers and documents in his possession and custody may be

authenticated in the usual form, under such seal and the signature of

the commissioner, deputy commissioner or the secretary, and shall be

received in evidence in the same manner and with like effect as deeds

regularly acknowledged or proven.