N.Y. Tax Law § 177: Construction

§ 177. Construction. Wherever the terms "board of tax commissioners,"

"state board of tax commissioners," "state tax commissioners" or "state

tax commission," "state comptroller" or "comptroller" occur in any law,

or wherever in any law reference is made to such board or commissioners

or commission or officer, such term or reference shall be deemed to

refer to the state tax department as established by this article, to the

commissioner of taxation and finance as established by this article or

to the tax appeals tribunal as established by article forty of this

chapter, so far as such law pertains to matters which are within the

jurisdiction of such tax department, such commissioner or such tax

appeals tribunal.