N.Y. Tax Law § 175: Manner of execution of instruments by the commissioner

§ 175. Manner of execution of instruments by the commissioner.

Notwithstanding any other provision of law, whenever a statute

authorizes or requires the commissioner to execute an instrument, such

instrument shall be executed by having the name or title of the

commissioner appear on such instrument and, underneath such name or

title, such instrument shall be signed by the commissioner or by a

deputy tax commissioner or by the secretary to such commissioner. An

electronic signature may be used in lieu of a signature affixed by hand

pursuant to article three of the state technology law. The seal of such

commissioner may be affixed or appear on such instrument as a facsimile

which is engraved, printed or reproduced in any other manner. No

acknowledgment of the execution of any such instrument shall be

necessary for the purpose of the recordation thereof or for any other

purpose.