New York · Through 2026-09-11

N.Y. Tax Law § 173: Review by commissioner

Where this section sits in the code

Tax Law
Article 8. Department of Taxation and Finance; Commissioner of Taxation and Finance

§ 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.

Collected 2026-09-14T19:32:45Z. Source file · JSON