N.Y. Tax Law § 2026: Construction

§ 2026. Construction. Whenever the terms "state tax commission",

"state tax commissioners" or "tax commissioner" occur in this chapter or

in any law where reference is made to such commission, commissioner or

commissioners in relation to the administration of the administrative

hearing process, as such process is described in this article, such

terms shall be deemed to refer to the division of tax appeals or the tax

appeals tribunal and in all other instances shall be deemed to refer to

the division of taxation or the commissioner of taxation and finance.